"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.