﴿ وَلَهُ ٱلْحَمْدُ فِى ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ وَعَشِيًّۭا وَحِينَ تُظْهِرُونَ ﴾

“and [seeing that] unto Him is due all praise in the heavens and on earth, [glorify Him] in the afternoon as well, and when you enter upon the hour of noon.”

And to Him belongs all praise in the heavens and the earth — a parenthetical statement in other words the inhabitants in both of these realms praise Him — and as the sun declines wa-‘ashiyyan is a supplement to hīna ‘when’ of the previous verse in which comes the afternoon prayer ‘asr and when you enter noontime in which comes the midday prayer zuhr.