Tafsir of Ghafir 40:61

{مبصراً} (a source of sight): This is a metaphorical attribution, for in reality, sight belongs to the people of the day.

If you ask: Why was "the night" paired with the maf‘ūl lahu (the purpose/reason), while "the day" was paired with the ḥāl (the state)? Why were they not both ḥāl or both maf‘ūl lahu to maintain the right of parallelism?

I reply: They are parallel in meaning, as each performs the function of the other. If it were said, "so that you may see in it," the eloquence found in the metaphorical attribution would be lost. And if it were said, "still" (sākinan), the night could be described as "still" in a literal sense—do you not see their saying, "a calm night" (layl sājin) or "still, with no wind"? Thus, the literal would not be distinguished from the metaphorical.

If you ask: Why was it not said, "a bestower of favor" (mufḍil) or "a gracious one" (muta-faḍḍil)?

I reply: Because the purpose is to keep the "favor" (faḍl) indefinite, to make it a favor that no other favor can equal, and that is only achieved through the genitive construction (iḍāfah).

If you ask: If it were said, "But most of them," would that not avoid repeating the mention of "the people"?

I reply: In this repetition, there is a specification that the ingratitude for the blessing belongs to them, and that they are the ones who deny God’s favor and do not thank Him. It is like His saying: "Indeed, mankind is ungrateful" (Az-Zukhruf: 15), "Indeed, mankind is ungrateful to his Lord" (Al-‘Adiyat: 6), and "Indeed, mankind is most unjust and ungrateful" (Ibrahim: 34).

{That is Allah, your Lord, Creator of all things; there is no deity except Him, so how are you deluded? Thus are deluded those who were rejecting the signs of Allah.}