فَلَآ

أُقۡسِمُ

بِرَبِّ

ٱلۡمَشَٰرِقِ

وَٱلۡمَغَٰرِبِ

إِنَّا

لَقَٰدِرُونَ

٤٠

 So I swear by the Lord of all the [three hundred and sixty-five (365)] points of sunrise and sunset in the east and the west that surely We are Able