Allah tells us that He is the Creator of what is in the heavens and on earth, and what is between them. He is the Sovereign and Controller alternating the night and day.
(He makes the night to go in the day and makes the day to go in the night.) means, He has subjugated them and He causes them to alternate without ceasing, each seeking the other rapidly, as He says:
(He brings the night as a cover over the day, seeking it rapidly) (7:54). This is the meaning of that which was narrated from Ibn `Abbas, may Allah be pleased with him, Mujahid, Qatadah, As-Suddi and others.
(And He has subjected the sun and the moon. Each running for an appointed term.) means, for a period of time that is known to Allah, then it will come to an end on the Day of Resurrection.
(Verily, He is the Almighty, the Oft-Forgiving.) means, beside His might, greatness and pride, He is Oft-Forgiving to those who disobey Him but then turn to Him in repentance.
(He created you (all) from a single person;) means, He created you, with all your varied races, types, languages and colors, from a single soul, who was Adam, peace be upon him.
(then made from him his wife.) who was Hawwa', peace be upon her. This is like the Ayah:
(O mankind! Have Taqwa of your Lord, Who created you from a single person, and from him He created his wife, and from them both He created many men and women) (4:1).
(And He has sent down for you of cattle eight pairs.) means, He has created for you from among the cattles, eight pairs. These are the ones that are mentioned in Surat Al-An`am, eight kinds -- a pair of sheep, a pair of goats, a pair of camels and a pair of oxen.
(He creates you in the wombs of your mothers,) means, He forms you in your mothers' wombs.
(creation after creation). Everyone of you is originally a Nutfah, then he becomes an `Alaqah, then he becomes a Mudghah, then he is created and becomes flesh and bones and nerves and veins, and the Ruh (soul) is breathed into him, and he becomes another type of creation.
(So Blessed is Allah, the Best of creators) (23:14).
(in three veils of darkness) means, in the darkness of the womb, the darkness of the placenta which blankets and protects the child, and the darkness of the belly. This was the view of Ibn `Abbas, may Allah be pleased with him, Mujahid, `Ikrimah, Abu Malik, Ad-Dahhak, Qatadah, As-Suddi and Ibn Zayd.
(Such is Allah your Lord.) means, the One Who created the heavens and the earth and everything in between, and created you and your forefathers, is the Lord. To Him belong sovereignty and control over all of that.
(La ilaha illa Huwa.) means, no one else should be worshipped except Him alone with no partner or associate.
(How then are you turned away) means, how can you worship anything besides Him What has happened to your minds