Tafsir Al-Jalalayn: Aal-i-Imraan, Ayah 27

Then he showed Allah's might by saying: (Thou causest the night to pass into the day) You increase the length of the day over the length of the night, such that the day is longer than the night, (and Thou causest the day to pass into the night) You increase the length of the night over the length of the day, such that the night is longer than the day. (And Thou bringest forth the living from the dead) He says: You bring forth a living creature from a sperm drop, (and Thou bringest forth the dead from the living) and You bring forth a sperm drop from man; it is also said that this verse means: You bring forth the living (a chicken) from the dead (an egg), and You bring forth the dead (a grain) from the living (a spike of grain). (And Thou givest sustenance to whom Thou choosest, without stint) without measure, exerting power or showing off Your blessings; it is also said that this means: You give wealth in abundance to whomever You choose without straitness or inconvenience.