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Al-Ma'aarij • AR-TAFSIR-IBN-KATHIR
﴿ فَلَآ أُقْسِمُ بِرَبِّ ٱلْمَشَٰرِقِ وَٱلْمَغَٰرِبِ إِنَّا لَقَٰدِرُونَ ﴾
“But nay! I call to witness [Our being] the Sustainer of all the points of sunrise and sunset: verily, well able are We”
أي أقسم. و"لا" صلة.