For His is the praise in the heavens and the earth, -- and at nightfall and the time of noon.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (unto him be praise in the heavens and the earth) gratitude and obedience is incumbent upon the inhabitants of the heavens and the earth! (and at the sun's decline) the 'asr prayer (and in the noonday) which is the zuhr prayer.
Jalāl al-Dīn al-Maḥallī
تفسير : and to him belongs [all] praise in the heavens and the earth — a parenthetical statement, in other words, the inhabitants in both of these [realms] praise him — and as the sun declines (wa-‘ashiyyan is a supplement to hīna, ‘when’ [of the previous verse]), in which comes the afternoon prayer (‘asr), and when you enter noontime, in which comes the midday prayer (zuhr).