The Forgiver
ٱللَّهُ ٱلَّذِى جَعَلَ لَكُمُ ٱلَّيْلَ لِتَسْكُنُوا۟ فِيهِ وَٱلنَّهَارَ مُبْصِرًا ۚ إِنَّ ٱللَّهَ لَذُو فَضْلٍ عَلَى ٱلنَّاسِ وَلَـٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يَشْكُرُونَ
It is Allah who made for you the night that you may rest therein and the day giving sight. Indeed, Allah is full of bounty to the people, but most of the people are not grateful.
Nearby ayahs help place verse 40:61 in sequence and meaning.
إِنَّ ٱلسَّاعَةَ لَـَٔاتِيَةٌ لَّا رَيْبَ فِيهَا وَلَـٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يُؤْمِنُونَ
Indeed, the Hour is coming - no doubt about it - but most of the people do not believe.
وَقَالَ رَبُّكُمُ ٱدْعُونِىٓ أَسْتَجِبْ لَكُمْ ۚ إِنَّ ٱلَّذِينَ يَسْتَكْبِرُونَ عَنْ عِبَادَتِى سَيَدْخُلُونَ جَهَنَّمَ دَاخِرِينَ
And your Lord says, "Call upon Me; I will respond to you." Indeed, those who disdain My worship will enter Hell [rendered] contemptible.
ذَٰلِكُمُ ٱللَّهُ رَبُّكُمْ خَـٰلِقُ كُلِّ شَىْءٍ لَّآ إِلَـٰهَ إِلَّا هُوَ ۖ فَأَنَّىٰ تُؤْفَكُونَ
That is Allah, your Lord, Creator of all things; there is no deity except Him, so how are you deluded?
كَذَٰلِكَ يُؤْفَكُ ٱلَّذِينَ كَانُوا۟ بِـَٔايَـٰتِ ٱللَّهِ يَجْحَدُونَ
Thus were those [before you] deluded who were rejecting the signs of Allah.