تفسير : and from his narration on the authority of ibn 'abbas that he said about the interpretation of allah's saying (by the declining day): (by the declining day) allah swears by the 'asr prayer; and it is also said by the hardships of time,
Jalāl al-Dīn al-Maḥallī
تفسير : by time! — or [it ‘asr can mean the period] from the declining of the sun to sunset, or [it may denote] the afternoon prayer.
Sahl al-Tustari
تفسير : by time! (wa’l-ʿaṣr) that is: ‘by the lord of time (rabb al-dahr).’ it has also been said [that he meant] ‘by the afternoon ⸢prayer⸣.’