"So I swear by the Lord of the rising places and the setting places." Qatada said: The sun has three hundred and sixty rising points and three hundred and sixty setting points. "Indeed, We are able to replace them with better than them," meaning: able to destroy them with punishment and replace them with better humans who are more obedient to God than they are. "And We are not to be outdone," meaning: We are not to be defeated in that if We will it.
﴿فَلا أُقْسِمُ بِرَبِّ الْمَشَارِقِ وَالْمَغَارِبِ﴾ قَالَ قَتَادَة: للشمس ثَلَاثمِائَة وَسِتُّونَ مشرقًا وثلاثمائة وَسِتُّونَ مَغْرِبًا ﴿إِنَّا لَقَادِرُونَ عَلَى أَن نبدل خيرا مِنْهُم﴾ أَيْ: عَلَى أَنْ نُهْلِكَهُمْ بِالْعَذَابِ، وَنُبَدِّلَ خَيْرًا مِنْهُمْ آدَمِيِّينَ أَطْوَعَ لِلَّهِ مِنْهُمْ ﴿وَمَا نَحْنُ بِمَسْبُوقِينَ﴾ بِمَغْلُوبِينَ عَلَى ذَلِكَ إِنْ أَرَدْنَاهُ
