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Its of course refers to the starry heaven. Both the Night and the Day have each its own beauty and its utility for man, as has been frequently pointed out in the Qur-an. The night is a period of darkness, but it has also its splendours of light in the moon, or the planets Jupiter or Venus, or stars like Sirius or the Milky Way. These countless lights of night have their own beauty, and by day there is the splendour of the sun for us, which in Creation as a whole, is just one of countless stars.