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dhālika
ذَٰلِكَ
That,
bi-anna
بِأَنَّ
(is) because
l-laha
ٱللَّهَ
Allah
yūliju
يُولِجُ
causes to enter
al-layla
ٱلَّيْلَ
the night
فِى
in (to)
l-nahāri
ٱلنَّهَارِ
the day,
wayūliju
وَيُولِجُ
and causes to enter
l-nahāra
ٱلنَّهَارَ
the day
فِى
in (to)
al-layli
ٱلَّيْلِ
the night.
wa-anna
وَأَنَّ
And indeed,
l-laha
ٱللَّهَ
Allah
samīʿun
سَمِيعٌۢ
(is) All-Hearer,
baṣīrun
بَصِيرٌ
All-Seer.

Zaalika bi annal laaha yoolijul laila fin nahaari wa yoolijun nahaara fil laili wa annal laaha Samee'um Baseer

Sahih International:

That is because Allah causes the night to enter the day and causes the day to enter the night and because Allah is Hearing and Seeing.

1 Mufti Taqi Usmani

That is because Allah makes night enter into the day and makes day enter into the night and that Allah is All-Hearing, All-Seeing.