تُولِجُ اللَّيْلَ فِي النَّهَارِ وَتُولِجُ النَّهَارَ فِي اللَّيْلِ وَتُخْرِجُ الْحَيَّ مِنَ الْمَيِّتِ وَتُخْرِجُ الْمَيِّتَ مِنَ الْحَيِّ وَتَرْزُقُ مَنْ تَشَاءُ بِغَيْرِ حِسَابٍ ﴿۲۷﴾ لَا يَتَّخِذِ الْمُؤْمِنُونَ الْكَافِرِينَ أَوْلِيَاءَ مِنْ دُونِ الْمُؤْمِنِينَ وَمَنْ يَفْعَلْ ذَلِكَ فَلَيْسَ مِنَ اللَّهِ فِي شَيْءٍ إِلَّا أَنْ تَتَّقُوا مِنْهُمْ تُقَاةً وَيُحَذِّرُكُمُ اللَّهُ نَفْسَهُ وَإِلَى اللَّهِ الْمَصِيرُ ﴿۲۸﴾ قُلْ إِنْ تُخْفُوا مَا فِي صُدُورِكُمْ أَوْ تُبْدُوهُ يَعْلَمْهُ اللَّهُ وَيَعْلَمُ مَا فِي السَّمَاوَاتِ وَمَا فِي الْأَرْضِ وَاللَّهُ عَلَى كُلِّ شَيْءٍ قَدِيرٌ ﴿۲۹﴾

﴾27﴿ Toolijul laila fin nahaari wa toolijun nahaara fil laili wa tukhrijul haiya minalmaiyiti wa tukhrijul maiyita minal haiyi wa tarzuqu man tashaaa'u bighari hisaab
﴾28﴿ Laa yattakhizil mu'minoonal kaafireena awliyaaa'a min doonil mu'mineena wa mai yaf'al zaalika falaisa minal laahi fee shai'in illaaa an tattaqoo minhum tuqaah; wa yuhazzirukumul laahu nafsah; wa ilal laahil maseer
﴾29﴿ Qul in tukhfoo maa fee sudoorikum aw tubdoohu ya'lamhul laah; wa ya'lamu maa fis samaawaati wa maa fil ard; wallaahu 'alaa kulli shai'in Qadeer

﴾27﴿ You bring the night into the day, and You bring the day into the night.
You bring the living out of the dead, and You bring the dead out of the living.
And You provide for whom You will without measure. (Verse 27)
Let not the believers take the disbelievers as allies instead of the believers.
And whoever does that has nothing to do with Allah in any way—unless you are guarding yourselves against them cautiously.
And Allah warns you of Himself, and to Allah alone is your final return.
﴾28﴿ Let not the believers take the disbelievers as allies instead of the believers.
And whoever does that has nothing to do with Allah in anything—unless he protects himself from them cautiously.
And Allah warns you of Himself, and to Allah alone is your final return.
﴾29﴿ Say: If you hide what is in your hearts or make it known, Allah knows it—because He knows what is in the heavens and what is on the earth. And Allah is capable of all things.

[27] In these two verses, there are twelve attributes of Allah Almighty.
The point is that in every need and difficulty, you should turn to Allah alone.
This is Tawheed in Lordship (Tawheed fi al-Rububiyyah), because the aim is to negate these attributes from Jesus (peace be upon him) and Mary (peace be upon her).
(وَتُخْرِجُ الْحَيَّ مِنَ الْمَيِّتِ وَتُخْرِجُ الْمَيِّتَ مِنَ الْحَيِّ) – “You bring the living out of the dead and the dead out of the living” – here, “living” and “dead” are general in meaning:
A child from a lifeless drop (sperm),
A child from an egg,
A scholar from an ignorant one,
A monotheist from a polytheist,
A green plant from dry soil,
A green plant from a dry seed,
And the reverse of all these are also included.
[28] Allegiance or friendship with disbelievers is of three types:
1. Imitating them in acts of disbelief and shirk, or participating in them — this is outright disbelief.
2. Supporting them in their disbelief, shirk, or sinful actions — this is a major sin.
3. Showing reverence or honor to disbelievers, innovators, etc. — this is also sinful.
(إِلَّا أَنْ تَتَّقُوا مِنْهُمْ تُقَاةً) — This refers to a state of compulsion or coercion, the details of which are explained in verse 60 of Surah An-Nahl.
(نَفْسَهُ) — The attribution of “Self” to Allah Almighty is literal (ḥaqīqah) without anthropomorphism, comparison, distortion, or figurative interpretation.
[29] In this is a warning to those who show hidden or open friendship with the disbelievers. And in this verse, the attributes of Allah’s knowledge and power are mentioned—these are the essence of His attributes.