106.“That is”(as stated in the preceding paragraph) because Allah is the Ruler of the universe and has the power to give punishments and rewards to those who deserve them.
107. The fact that“Allah causes.........night”is a proof that He is the Master, Sovereign and Ruler of the universe. But the deeper meaning of the verse is that Allah, Who is able to bring forth the light of the day out of the darkness of the night, has the power to bring out the light of the truth out of the darkness of disbelief and ignorance, and the light of justice out of the darkness of tyranny.
108. He hears everything and sees everything and is not unaware of anything.