So I swear by the Lord of [all] risings and settings that (70:40)

Almuntakhab Fi Tafsir Alquran Alkarim

I swear by the Creator of all eastern cardinal points near which the sun rises in its apparent passage through the signs of the Zodiac and the Creator of all the western cardinal points lying opposite those in the east and near which the sun sets, that We are able to effect any changes at will

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(70:40) I swear *27 by the Lord of the easts and the wests *28 that We have the power

So I swear by the Lord of [all] risings and settings that meaning

*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).
 

So I swear by the Lord of [all] risings and settings that meaning in Urdu

پس نہیں، میں قسم کھاتا ہوں مشرقوں اور مغربوں کے مالک کی، ہم اِس پر قادر ہیں