70:40
فَلَآ أُقْسِمُ بِرَبِّ ٱلْمَشَـٰرِقِ وَٱلْمَغَـٰرِبِ إِنَّا لَقَـٰدِرُونَ
falā uq'simu birabbi l-mashāriqi wal-maghāribi innā laqādirūna
and, by the Lord of every sunrise and sunset, We have the power
So I swear by the Lord of all the [three hundred and sixty-five (365)] points of sunrise and sunset in the east and the west that surely We are Able