Translation of the verse 40 from Surah Al-Ma‘arij : Number of verses 44 - - page 569 - Part 29.
So I swear by the Lord of all [the three hundred and sixty (360)] points of sunrise and sunset in the east and the west that surely We are Able
So I swear by the Lord of [all] risings and settings that indeed We are able
(70:40) I swear *27 by the Lord of the easts and the wests *28 that We have the power
*27) That is, the truth is not that which these people think it is.
*28) Here, Allah has sworn an oath by Himself. The words Easts and Wests have been used because the sun rises and sets at a new angle every day during the year, and goes on rising and setting successively at different times around the globe. Thus considered the Easts and the Wests are not one but many. From another point of view as against the north and the south there is a direction of east and a direction of west. On this basis in Surah Ash-Shu`ara': 28 and AlMuzzammi1:19 the words Rabb-ul-rnashriqi wal-maghrib have been used. From still another view-point the earth has two easts and two wests, for when the sun sets on one hemisphere, it rises on the other. On this basis the words Rabb-ul-mashriqayn wa Rabb-ul-maghribayn (Lord of two easts and two wests) have been used in Surah Ar-Rahman: 17. (For further explanation, see E.N. 17 of Ar-Rahman).
Source : Al-Ma‘arij Verse 40: So I swear by the Lord of [all] risings and settings that indeed We are able