His saying: "[All] praise is [due] to Allah," He praised Himself. "Who created the heavens and the earth and made the darkness and the light." The darkness: the night, and the light: the glow of the day.
"Then those who disbelieve equate [others] with their Lord." They equated with Him their idols that they worshipped besides Allah.
قَوْله: ﴿الْحَمد لله﴾ حمد نَفسه ﴿الَّذِي خلق السَّمَاوَات وَالْأَرْض وَجعل الظُّلُمَات والنور﴾ الظُّلُمَاتُ: اللَّيْلُ، وَالنُّورُ: ضَوْءُ النَّهَارِ.
﴿ثُمَّ الَّذِينَ كَفَرُوا بِرَبِّهِمْ يَعْدِلُونَ﴾ عَدَلُوا بِهِ أَصْنَامَهُمُ الَّتِي عَبَدُوهَا من دون الله.