﴿ ٱللَّهُ ٱلَّذِى جَعَلَ لَكُمُ ٱلَّيْلَ لِتَسْكُنُوا۟ فِيهِ وَٱلنَّهَارَ مُبْصِرًا ۚ إِنَّ ٱللَّهَ لَذُو فَضْلٍ عَلَى ٱلنَّاسِ وَلَٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يَشْكُرُونَ ﴾

“IT IS GOD who has made the night for you, so that you might rest therein, and the day, to make [you] see. Behold, God is indeed limitless in His bounty unto man - but most men are ungrateful.”

God it is Who made for you night that you may rest in it and day for seeing — the attribution of sight ibsār to ‘day’ is figurative and it is so attributed because one is able to see in it. Surely God is a Lord of bounty to mankind but most people are not thankful to God and so they do not believe.