﴿ وَكَم مِّن قَرْيَةٍ أَهْلَكْنَٰهَا فَجَآءَهَا بَأْسُنَا بَيَٰتًا أَوْ هُمْ قَآئِلُونَ ﴾

“And how many a [rebellious] community have We destroyed, with Our punishment coming upon it by night, or while they were resting at noontide!”

How many kam is predicative and is the direct object of the main verb ahlaknāhā ‘We have destroyed’ a city meaning its inhabitants have We destroyed have We willed its destruction! So Our might Our chastisement came upon it at night or while they slept at noon qā’ilūn al-qaylūla is a rest taken halfway during the day even if it does not involve sleep in other words sometimes it came upon it at night and sometimes it came during the day.