Qabasفَلَآ أُقۡسِمُ بِرَبِّ ٱلۡمَشَٰرِقِ وَٱلۡمَغَٰرِبِ إِنَّا لَقَٰدِرُونَ ٤٠
Falā uqsimu birabbil-mashāriqi wal-maghāribi innā laqādirūn
So I swear by the Lord of [all] risings and settings1758 that indeed We are able
Footnotes
1758 i.e., Allāh (subḥānahu wa taʿālā), who determines the point at which the sun, moon and stars rise and set according to season and every position of observation.