Overall meaning : Almighty Allah makes mention of yet one other aspect of His greatness and perfect power which cannot possibly be conjured up by human minds: The creation of you all and then your resurrection on Resurrection Day is for Us but like the creation and resurrection of a single person. Allah is All-Hearing, All-Seeing.
Then He points out some other facets of His stupendous power whereby He single-handedly maintains and conducts all affairs of the universe: Do you not see, Muhammad, that Allah causes the night to pass into the day and the day to pass into the night and has made the sun and the moon subservient to His laws for the benefit of mankind, each running its course for an appointed time, and that Allah is fully aware of all that you, people, do and nothing is hidden from Him? That is Allah’s sole creation, because Allah is the True God who alone can do all this, and whatever the idolaters invoke besides Him is falsehood, and because Allah is the All-High, the All-Great.