Say, "Have you considered: if Allāh should make for you the day continuous until the Day of Resurrection, what deity other than Allāh could bring you a night in which you may rest? Then will you not see?"
Night and Day are among the Blessings of Allah and are Signs of Tawhid
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:
مَنْ إِلَـهٌ غَيْرُ اللَّهِ يَأْتِيكُمْ بِضِيَآءٍ
(which god besides Allah could bring you light) meaning, `with which you could see things and which would bring you relief'
أَفَلاَ تَسْمَعُونَ
(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:
Say, "Tell me, if Allah makes night continuing upon you forever upto the Day of Judgment, which god, other than Allah, would bring to you light? Then do you not listen?" Say, "Tell me, if Allah makes the day continuing upon you forever upto the Day of Judgment, which god, other than Allah, would bring to you night in which you may have comfort. Then, do you not see?" 28:71-72.
When a man denies the Truth in this life, he does so after placing his reliance on something or someone. In the Hereafter he will be asked to invoke those on whom he relied, so that they may save him from the consequences of his denial. But this will be the Day of God’s appearance and who can help anybody against God? In the world, man does not just silently accept defeat. Here he finds words to counter any argument. But all these words will prove false on the Day of Judgement. Then he will regret that, for the sake of small gains, he gave up a very great blessing. Almighty God creates human beings. Then He selects some individuals from among them for some particular work. This selection is not made on the basis of any mysterious reason, but depends on God’s own decision. Therefore, to treat such persons as holy and to give them the status of God is absolutely baseless. There is no scope for this in this world of God. Man denies the Truth on the basis of some personal (selfish) considerations, but talks as if his arguments were based on rationality. In the Hereafter this veil of pretence will be removed. At that time it will be known clearly that what he had in his heart, was very different from what he was saying—purely to maintain his prestige.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.