فَلَآ أُقْسِمُ بِرَبِّ ٱلْمَشَٰرِقِ وَٱلْمَغَٰرِبِ إِنَّا لَقَٰدِرُونَ
English Translation
So I swear by the Lord of [all] risings and settings that indeed We are able
English Transliteration
Fala oqsimu birabbi almashariqi waalmagharibi inna laqadiroona
Tafsir of Verse 40
No! I swear by the Lord of the Easts and Wests, surely We are able
Now I do call to witness the Lord of all points in the East and the West that We can certainly-