-->
In the present context (as in 10:67 or 40:61 ) the reference to "night" and "day" has a symbolic significance: namely, man's God-given ability to gain insight through conscious reasoning ("the day that makes them see") as well as through the intuition that comes from a restful surrender to the voice of one's own heart ("the night made for rest") - both of which tell us that the existence of God is a logical necessity, and that a rejection of His messages is a sin against ourselves
To demonstrate His ability to bring people back to life, Allah usually refers to some wonders of His creation, such as the planets, the alternation of the day and night, the mountains, and the development of the human embryo.
Night, Day, Rest, and Light: both in the literal and the symbolic sense. Any one with a scrap of faith or spiritual insight could see that the Night is blessing when used for rest and a curse when used to cover ignorance or sin; and that the Day is for work and enlightenment, and its misuse is gross ingratitude to Allah. Or, understand Truth and practise Righteousness while it is yet Light and the Message of Allah is here to guide you: for there comes the Night when Endeavour will cease and there will be no room for Repentance.