61ذٰلِكَ بِأَنَّ اللَّهَ يولِجُ اللَّيلَ فِي النَّهارِ وَيولِجُ النَّهارَ فِي اللَّيلِ وَأَنَّ اللَّهَ سَميعٌ بَصيرٌOmar & OmarThat (system of requital) is to prove that it is Allâh Who makes the night gain on the day and makes the day gain on the night and that Allâh is All-Hearing, All-Seeing.