Surah Al-Ma'arij 70:40

فَلَآ أُقْسِمُ بِرَبِّ ٱلْمَشَـٰرِقِ وَٱلْمَغَـٰرِبِ إِنَّا لَقَـٰدِرُونَ

So I swear by the Lord of [all] risings and settings that indeed We are able

Translation: Saheeh International

Tafsir

For verily fa-lā lā is extra I swear by the Lord of the rising-places and the setting-places of the sun the moon and all the stars that We are able

Excerpt from Tafsir al-Jalalayn, commentary on 70:40, via Quran.com. The reader has the full commentary and 9 more tafsirs.