Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
Then he showed Allah's might by saying: (Thou causest the night to pass into the day) You increase the length of the day over the length of the night, such that the day is longer than the night, (and Thou causest the day to pass into the night) You increase the length of the night over the length of the day, such that the night is longer than the day. (And Thou bringest forth the living from the dead) He says: You bring forth a living creature from a sperm drop, (and Thou bringest forth the dead from the living) and You bring forth a sperm drop from man; it is also said that this verse means: You bring forth the living (a chicken) from the dead (an egg), and You bring forth the dead (a grain) from the living (a spike of grain). (And Thou givest sustenance to whom Thou choosest, without stint) without measure, exerting power or showing off Your blessings; it is also said that this means: You give wealth in abundance to whomever You choose without straitness or inconvenience.
You make the night to pass, to enter, into the day and You make the day to pass, to enter, into the night, each of them increasing by the amount by which the other decreases; You bring forth the living from the dead, such as humans and birds, from sperm-drops and eggs [respectively]; and You bring forth the dead, the sperm-drop and the egg, from the living, and You provide, with abundant provision, whom You will without reckoning’.
You make the night to pass into the day and You make the day to pass into the night: You make the darkness of the soul enter the light of the heart rendering it dark, and You make the light of the heart enter the darkness of the soul so that it is illumined by the mixture of the two despite the lack of correspondence between them. You bring forth the living, that is, the one whose heart is alive, from the dead, that is, from the one whose soul is dead, [and You bring forth] the one with the dead soul from the one with the living heart; indeed, You bring forth the one who is alive with knowledge and gnosis from the one who is dead with ignorance, and You bring forth the one dead with ignorance from the one alive with knowledge veiling him from the light, as was the case with Balʿam b. Bāʿūrā; and You provide whom You will, in the way of both outward and inward graces, or in the way of one of the two, without reckoning'.
(You give power to whom You will, and You take power from whom You will, and You endue with honor whom You will, and You humiliate whom You will.) meaning, You are the Giver, You are the Taker, it is Your will that occurs and whatever You do not will, does not occur. This Ayah encourages thanking Allah for the favors He granted His Messenger and his Ummah. Allah transferred the prophethood from the Children of Israel to the Arab, Qurashi, Makkan, unlettered Prophet, the Final and Last of all Prophets and the Messenger of Allah to all mankind and Jinn. Allah endowed the Prophet with the best of qualities from the prophets before him. Allah also granted him extra qualities that no other Prophet or Messenger before him was endowed with, such as granting him (more) knowledge of Allah and His Law, knowledge of more of the matters of the past and the future, such as what will occur in the Hereafter. Allah allowed Muhammad's Ummah to reach the eastern and western parts of the world and gave dominance to his religion and Law over all other religions and laws. May Allah's peace and blessings be on the Prophet until the Day of Judgment, and as long as the day and night succeed each other. This is why Allah said,
قُلِ اللَّهُمَّ مَـلِكَ الْمُلْكِ
(Say: "O Allah! Possessor of the power,'') meaning, You decide what You will concerning Your creation and You do what you will. Allah refutes those who thought that they could decide for Allah,
(And they say: "Why is not this Qur'an sent down to some great man of the two towns (Makkah and Ta'if)'') 43:31.
Allah refuted them by saying,
أَهُمْ يَقْسِمُونَ رَحْمَةَ رَبِّكَ
(Is it they who would portion out the Mercy of your Lord) 43:32, meaning, "We decide for Our creation what We will, without resistance or hindrance by anyone. We have the perfect wisdom and the unequivocal proof in all of this, and We give the prophethood to whom We will.'' Similarly, Allah said,
اللَّهُ أَعْلَمُ حَيْثُ يَجْعَلُ رِسَالَتَهُ
(Allah knows best with whom to place His Message) and,
انظُرْ كَيْفَ فَضَّلْنَا بَعْضَهُمْ عَلَى بَعْضٍ
(See how We prefer one above another (in this world)) 17: 21
(You make the night enter into the day, and You make the day enter into the night) meaning, You take from the length of one of them and add it to the shortness of the other, so that they become equal, and take from the length of one of them and add it to the other so that they are not equal. This occurs throughout the seasons of the year: spring, summer, fall and winter. Allah's statement,
(You bring the living out of the dead, and You bring the dead out of the living.) means, You bring out the seed from the plant and the plant from the seed; the date from its seed and the date's seed from the date; the faithful from the disbeliever and the disbeliever from the faithful; the chicken from the egg and the egg from the chicken, etc.
وَتَرْزُقُ مَن تَشَآءُ بِغَيْرِ حِسَابٍ
(And You give wealth and sustenance to whom You will, without limit.) meaning, You give whomever You will innumerable amounts of wealth while depriving others from it, out of wisdom, and justice.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
Verses 26 and 27 fit in beautifully between the preceding and the subsequent verses. From verse 19 begins a warning and challenge to the opponents of Islam, and in verse 25, the Muslims have been consoled with the assurance that their enemies shall be paid in full on the Day of Judgment. But in order to reassure them, Allah has in these verses, answered an unasked question which arises when one sees that the disbelievers and the disobedient to Allah are prospering in the world, while the believers and the obedient servants of Allah are starving and suffering from hardships. The question is: What wisdom underlies this disparity in the prosperity and adversity of the two groups? At the time (A.H. 3) of the revelation of this discourse the Holy Prophet and his Companions were so hard pressed on all sides that the same question was arising in the people's minds. Its answer is contained in these verses: Allah to Whom belongs all authority, power, wealth, prosperity etc., etc., gives a portion of these to whomsoever He wills, and they should not feel uneasy and anxious about this disparity because He is All Wise and All-Knowing. Moreover Allah gives wealth to whomsoever He wills; therefore it is not to be made the criterion of honour and friendship. Hence in the subsequent verses, the Muslims have been prohibited from making the prosperous disbelievers their friends.
You make the night pass into the day and You make the day to pass into the night; You bring forth the living from the dead and You bring forth the dead from the living You provide whom You will without reckoning. You make the night pass into the day such that the authority of the light of unity tawḥīd prevails and nothing remains of the traces of the lower self and its darknesses. You make the day pass into the night so that it is as if the suns of the hearts were eclipsed or as if the night continued and the morning never came. You bring forth the living from the dead such that it is as if listlessness was no more and the pledge of union returned as a youth and the promises of hearts became young and fresh. You bring forth the dead from the living such that it is as if the tree of discontent sprouted and blossomed thorns and as if the hopeless found nothing good and could not smell [the fragrance] and their hearts and eyes were confounded just as they did not believe in it the first time [6:110]. You provide whom You will without reckoning such that there is no labor kadd no exertion jahd no sweat on the brow jabīn and no toil of the right hand yamīn. His night is refreshment and repose rāḥa and His day is joy and delight bahja. His hours are special gifts karāmāt and His moments are ways of drawing near qurubāt. The different kinds of acts of His favoring cannot be enumerated by the tongue lisān and the inquiry into their full depth cannot be given expression or explanation bayān. But in the glimmers we have given here there is some indication of how to speak of this. It is said that when He said “and seize the kingdom from whom You will” [3:26] anyone who thinks that he is a king [experiences] a rude awakening from [his] drunken intoxication because he now sees [that] his kingdom is vulnerable to extinction and [he] knows that abasing himself to [God] in preserving His kingdom is worthier than vainglorious delusion and pomposity. It is said that the king-in the true sense of the word-is someone who is not distracted by anything from witnessing the One who is the real King.