(And from among His signs are the night and the day, and the sun and the moon.) means, He created the night with its darkness and the day with its light, and they alternate without ceasing. And He created the sun with its shining light, and the moon with its reflected light. and He allotted their stages and gave them separate orbits in the heavens, so that by the variations in their movements man may know the stages of night and day, of weeks, months and years, and time periods related to people's rights, acts of worship and various transactions. Moreover, because the sun and moon are the most beautiful of the heavenly bodies that can be seen in both the upper and lower realms, Allah points out that they are created entities which are in a state of enthrallment to Him, subject to His dominion and control. So He says:
وَهُمْ لَا يَسْأَمُونَ (and they do not get weary. - 38) This is one of the verses called ` Verses of sajdah' the recitation of which makes it obligatory to perform sajdah (prostration) for the one who recites them and the one who listens to them. This sajdah is called sajdah of tilawah. There is consensus of the Ummah on the point that sajdah of tilawah is wajib (obligatory) in this Surah, but the scholars differ regarding the exact place where it becomes wajib. Qadi Abu Bakr Ibn-ul-` Arabi has written in Ahkam-ul-Qur'an that Sayyidna ` Aliand Sayyidna Ibn Masud ؓ used to prostrate at the end of the verse 37 i.e. at the end ofإِن كُنتُمْ إِيَّاهُ تَعْبُدُونَ (if it is Him whom you worship.) Imam Malik has adopted this very stance. Sayyidna Ibn ` Abbas ؓ ، however, used to prostrate at the end of the verse 38 i.e. at the end of لَا يَسْأَمُونَ ۩ (and they do not get weary.)
Sayyidna ` Abdullah Ibn ` Umar ؓ has also advised prostration at this place. Masruq, Abu ` Abdur Rahman Sulami, Ibrahim Nakha` i, Ibn Sirin, Qatadah, etc., and most jurists used to prostrate at verse 38, i.e. at the end of لَا يَسْأَمُونَ ۩. Imam Abu Bakr Jassas has said in Ahkam-ul-Qur'an that this has been the view of all the leading Hanafi scholars. He has further said that in view of the differences, it is on the safer side to prostrate at the end of the verse 38, because even if prostration becomes wajib at the end of the verse 37, then the obligation would be discharged if it is performed after the recitation of the verse 38, and if it becomes wajib at the verse 38, then, the discharge of obligation (if it is performed after verse 38) is more obvious.
Tazkirul Quran
Maulana Wahiduddin KhanOn ayahs 38–39
The greatest human blunder is having regard for outward appearances. In ancient times, the sun, the moon and stars appeared quite dazzling to man, so he took them as deities and started worshipping them. In the present age, it is the glamour of the material side of civilization which appears dazzling. So, materialism has now been given the same status as was enjoyed in former times by the sun and the moon, though the sun, the moon and other phenomena are all creations of God. A man should worship the Creator and not His creations. The arrogance of the proud is not related to the call of Truth but to the preacher giving that call. It appears to the leaders of an age that the preacher of Truth is smaller in stature than themselves and that therefore the message conveyed by him is also of lesser import.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.