Surah al-Layl is Makkan (1).

In the Name of Allah, the Most Merciful, the Especially Merciful.

“By the night as it envelops, and by the day as it shines forth, and by Him who created the male and the female: surely your efforts are diverse. As for him who gives, is mindful of Allah, and believes in the finest reward...”

“By the night as it envelops”: that is, it covers the day with its darkness and takes away its light. “And by the day as it shines forth”: it becomes clear and appears from amidst the darkness. “And by Him who created the male and the female”: that is, by Him who created them. It was also said that the particle is a verbal-noun particle 194/a, meaning: by the creation of the male and the female. Muqatil and al-Kalbi said: this refers to Adam and Eve. In the recitation of Ibn Mas‘ud and Abu al-Darda’: “By the male and the female.”

The response to the oath is His saying: “Surely your efforts are diverse.” That is, your deeds differ: some strive to free themselves, while others strive toward their own ruin.

Abu Malik al-Ash‘ari narrated that the Messenger of Allah, may Allah bless him and grant him peace, said: “Every person goes out in the morning and sells himself, either freeing it or destroying it.” (2)

“As for him who gives”: that is, who gives his wealth in the path of Allah, “and is mindful”: of his Lord, “and believes in the finest reward.” Abu ‘Abd al-Rahman al-Sulami and al-Dahhak said: this means that he believes that there is no deity worthy of worship except Allah. This was also narrated by ‘Atiyyah from Ibn ‘Abbas.

Mujahid said: it means Paradise, as indicated by His saying, Exalted is He: “For those who do good is the finest reward”—that is, Paradise.