Translation:

61. If indeed thou ask them who has created the heavens and the earth and subjected the sun and the moon (to His Law); they will certainly reply "Allah." How are they then deluded away (from the truth)?

Notes (Tafseer)

3493. Cf. xxiii. 84-89. "Them" in both passages refers to the sort of inconsistent men who acknowledge the power of Allah, but are deluded by false notions into disobedience of Allah's Law and disregard of Allah's Message.

3494. Cf. xiii. 2, and xxiii. 85. The perfect order and law in Allah's universe should be Signs to man's intelligence to get his own will into tune with Allah's Will; for only so can he hope to attain his full development.