ذَٰلِكَ بِأَنَّ اللَّهَ هُوَ الْحَقُّ وَأَنَّ مَا يَدْعُونَ مِنْ دُونِهِ هُوَ الْبَاطِلُ وَأَنَّ اللَّهَ هُوَ الْعَلِيُّ الْكَبِيرُ
That is because Allah is the Truth, and that which they call upon other than Him is falsehood, and because Allah is the Most High, the Grand.
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ذلِكَ بِأَنَّ اللَّهَ يُولِجُ الَّيْلَ فِى النَّهَارِ وَيُولِجُ النَّهَارَ فِى الَّيْلِ وَأَنَّ اللَّهَ سَمِيعٌ بَصِيرٌ - ذلِكَ بِأَنَّ اللَّهَ هُوَ الْحَقُّ وَأَنَّ مَا يَدْعُونَ مِن دُونِهِ هُوَ الْبَـطِلُ وَأَنَّ اللَّهَ هُوَ الْعَلِىُّ الْكَبِيرُ
(61. That is because Allah merges the night into the day, and He merges the day into the night. And verily, Allah is All-Hearer, All-Seer.)
(62. That is because Allah -- He is the Truth, and what they invoke besides Him, it is false. And verily, Allah -- He is the Most High, the Most Great.)
Allah tells us that He is the Creator Who directs the affairs of His creation as He wills. He tells us:
قُلِ اللَّهُمَّ مَـلِكَ الْمُلْكِ تُؤْتِى الْمُلْكَ مَن تَشَآءُ وَتَنزِعُ الْمُلْكَ مِمَّن تَشَآءُ وَتُعِزُّ مَن تَشَآءُ وَتُذِلُّ مَن تَشَآءُ بِيَدِكَ الْخَيْرُ إِنَّكَ عَلَى كُلِّ شَىْءٍ قَدِيرٌ - تُولِجُ الَّيْلَ فِى الْنَّهَارِ وَتُولِجُ النَّهَارَ فِى الَّيْلِ وَتُخْرِجُ الْحَىَّ مِنَ الْمَيِّتِ وَتُخْرِجُ الَمَيِّتَ مِنَ الْحَىِّ وَتَرْزُقُ مَن تَشَآءُ بِغَيْرِ حِسَابٍ
(Say: "O Allah! Possessor of the power, You give power to whom You will, and You take power from whom You will, and You endue with honor whom You will, and You humiliate whom You will. In Your Hand is the good. Verily, You are able to do all things. You make the night to enter into the day, and You make the day to enter into the night, You bring the living out of the dead, and You bring the dead out of the living. And You give wealth and sustenance to whom You will, without limit.) 3:26-27 The meaning of "merging'' the night into the day and the day into the night is that the one encroaches upon the other, and vice versa. Sometimes the night is long and the day is short, as in winter, and sometimes the day is long and the night is short, as in summer.
وَأَنَّ اللَّهَ سَمِيعٌ بَصِيرٌ
(And verily, Allah is All-Hearer, All-Seer.) He hears what His servants say, and He sees them, nothing about them or their movement is hidden from Him whatsoever. When Allah tells us that He is controlling the affairs of all that exists, and that He judges, and there is none to reverse His judgement, He says:
ذلِكَ بِأَنَّ اللَّهَ هُوَ الْحَقُّ
(That is because Allah -- He is the Truth,) meaning, the true God, besides Whom no one deserves worship. He is the Possessor of the greatest sovereignty; whatever He wills happens and whatever He does not will does not happen. Everything is in need of Him and submits to Him.
وَأَنَّ مَا يَدْعُونَ مِن دُونِهِ هُوَ الْبَـطِلُ
(and what they invoke besides Him, it is false.) meaning, the idols and false gods. Everything that is worshipped instead of Him -- may He be exalted -- is false, because it can neither bring benefit nor cause harm.
وَأَنَّ اللَّهَ هُوَ الْعَلِىُّ الْكَبِيرُ
(And verily, Allah -- He is the Most High, the Most Great.) This is like the Ayat:
وَهُوَ الْعَلِىُّ الْعَظِيمُ
(and He is the Most High, the Most Great) 42:4
الْكَبِيرُ الْمُتَعَالِ
(the Most Great, the Most High) 13:9. Everything is subject to His might and power; there is no God except Him and no Lord besides Him, because He is the Almighty and there is none mightier than He, the Most High and there is none higher than He, the Most Great and there is none greater than He. Exalted, sanctified, and glorified be He far above all that the evildoers say.
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Dia senantiasa kekal dan tidak akan fana, Dia yang pertama di mana tidak ada sesuatu sebelum-Nya, dan Dia yang terakhir, di mana tidak ada sesuatu setelah-Nya, Dia sempurna nama dan sifat-Nya, benar janji-Nya, janji-Nya hak, pertemuan dengan-Nya adalah hak, agama-Nya adalah hak, beribadah hanya kepada-Nya adalah hak, Dia Yang Memberikan Manfaat dan Yang Kekal selalu.
Dirinya batil dan menyembahnya pun batil.
Dzat-Nya tinggi di atas semua makhluk-Nya, kedudukan-Nya tinggi, sifat-Nya sempurna, dan mengalahkan semua makhluk-Nya.
Dia Mahabesar dzat-Nya, nama-Nya, sifat-Nya, di mana karena kebesaran dan keagungan-Nya bumi dalam genggaman-Nya pada hari kiamat, langit dilipat dengan Tangan Kanan-Nya. Karena kebesaran-Nya, kursi-Nya sampai meliputi langit dan bumi. Karena kebesaran-Nya, semua makhluk di bawah kekuasaan-Nya. Hakikat kebesaran yang tidak diketahui kecuali oleh-Nya adalah bahwa ia merupakan semua sifat sempurna, agung dan besar. Sifat yang dimiliki-Nya adalah sifat yang paling besar dan sempurna. Karena kebesaran-Nya, semua ibadah yang keluar dari penghuni langit maupun bumi tujuan-Nya adalah untuk membesarkan dan mengagungkan-Nya. Oleh karena itulah, takbir menjadi syiar terhadap ibadah-ibadah yang besar seperti shalat dan lainnya.