Allah tells us that He is the only One Who has the power to create and make decisions, and there is no one who can dispute with Him in that or reverse His judgment. His saying:
(And your Lord creates whatsoever He wills and chooses,) means, whatever He wills, for what He wills, happens; and what He does not will, does not happen. All things, good and bad alike, are in His Hands and will return to Him.
(no choice have they.) is a negation, according to the correct view. This is like the Ayah,
(It is not for a believer, man or woman, when Allah and His Messenger have decreed a matter that they should have any option in their decision) (33:36). Then Allah says:
(And your Lord knows what their breasts conceal, and what they reveal.) He knows what is hidden in their hearts, just as He knows what they do openly.
(It is the same whether any of you conceals his speech or declares it openly, whether he be hid by night or goes forth freely by day.) (13:10).
(And He is Allah; La ilaha illa Huwa,) meaning, He is unique in His divinity, for none is to be worshipped besides Him, and there is no lord who can create what he wills and chooses besides Him.
(His is the praise, in the first and in the last,) in all that He does, He is to be praised for His justice and wisdom.
(His is the decision,) that none can put back, because of His might, power, wisdom and mercy.
(and to Him shall you be returned.) means, all of you on the Day of Resurrection, and everyone will be rewarded or punished according to his deeds, good and evil alike, and absolutely none of their deeds will be concealed from Him.
(71. Say: "Tell me! If Allah made the night continuous for you till the Day of Resurrection, which god besides Allah could bring you light Will you not then hear'') (72. Say: "Tell me! If Allah made the day continuous for you till the Day of Resurrection, which god besides Allah could bring you night wherein you rest Will you not then see'') (73. It is out of His mercy that He has made for you the night and the day that you may rest therein and that you may seek of His bounty -- and in order that you may be grateful.)
Allah reminds His servants of His favors towards them by subjugating for them the night and day, without which they could not survive. He explains that if He made the night continuous, lasting until the Day of Resurrection, that would be harmful for them and would cause boredom and stress. So He says:
(which god besides Allah could bring you light) meaning, `with which you could see things and which would bring you relief'
(Will you not then hear) Then Allah tells us that if He had made the day continuous, lasting until the Day of Resurrection, that would also be harmful for them and their bodies would get tired from so much movement and activity. Allah says:
(which god besides Allah could bring you night wherein you rest) meaning, `to rest from your work and activity.'
(Will you not then see It is out of His mercy) towards you,
(that He has made for you the night and the day) He created both,
(that you may rest therein) during the night,
(and that you may seek of His bounty) during the day, by traveling, moving about and working.
(and in order that you may be grateful.) So that you may give thanks to Allah by performing all kinds of acts of worship at night and during the day. Whoever misses something during the night can make it up during the day, and vice versa. This is like the Ayah,
(And He it is Who has put the night and the day in succession, for such who desires to remember or desires to show his gratitude.) (25:62). And there are many similar Ayat.
(74. And the Day when He will call to them, and will say: "Where are My (so-called) partners, whom you used to assert'') (75. And We shall take out from every nation a witness, and We shall say: "Bring your proof.'' Then they shall know that the truth is with Allah, and the lies which they invented will disappear from them.)
This is another call by way of rebuke for those who worshipped other gods besides Allah. The Lord, may He be exalted, will call to them before all the witnesses, and will say:
(Where are My (so-called) partners, whom you used to assert) meaning, in this world.
(And We shall take out from every nation a witness,) Mujahid said, "This means a Messenger.''
(and We shall say: "Bring your proof.'') meaning, `of the truth of your claim that Allah had any partners.'
(Then they shall know that the truth is with Allah,) meaning, that there is no god besides Him. Then they will not speak and they will not be able to find any answer.
(and the lies which they invented will disappear from them.) they will vanish and will be of no benefit to them.
(76. Verily, Qarun was of Musa's people, but he behaved arrogantly towards them. And We gave him of the treasures, that of which the keys would have been a burden to a body of strong men. Remember when his people said to him: "Do not exult. Verily, Allah likes not those who exult.'') (77. "But seek, with that which Allah has bestowed on you, the home of the Hereafter, and forget not your portion of lawful enjoyment in this world; and be generous as Allah has been generous to you, and seek not mischief in the land. Verily, Allah likes not the mischief-makers.'')