(40) So I swear by the Lord of [all] risings and settings[1758] that indeed We are able
[1758]- i.e., Allāh (subḥānahu wa taʿālā), who determines the point at which the sun, moon and stars rise and set according to season and every position of observation.
الترجمة الإنجليزية - صحيح انترناشونال