Tafsir of At-Tur 52:48

{For the decision of your Lord} By granting them respite and enduring the hardship and burden that comes to you therein.

{For indeed, you are in Our eyes} This is a metaphor, meaning: you are in a position where We see you and protect you. The plural "eyes" is used because the pronoun [in "Our"] is in the form of the plural. Do you not see the Almighty’s saying: "And that you may be brought up under My eye" (Ta-Ha: 39)? It was also recited as (bi-a‘yina) with assimilation.

{When you arise} From wherever you arise. It is also said: from your sleep.

{And at the setting of the stars} When the stars set at the end of the night. It was also recited as (wa-adbar an-nujum) with a fatha [on the dal], meaning: in the wake of the stars and their traces when they set.

The intent of the command is to say: "Glory be to Allah and praise Him" (Subhan Allah wa bi-hamdihi) during these times. It is also said that the "glorification" (tasbih) refers to prayer: when he rises from his sleep, and "from the night" refers to the two night prayers (Maghrib and Isha), and "the setting of the stars" refers to the dawn prayer (Fajr).

From the Messenger of Allah (peace be upon him): "Whoever recites Surah at-Tur, it is a right upon Allah to secure him from His punishment and to grant him bliss in His Paradise."