وَمَكْرُ اللَّيْلِ وَالنَّهَارِ
The plotting of night and day—meaning the plotting conducted during night and day.
People undertake plots; night and day are their times. Connecting the verbal noun “makr” to these temporal expressions highlights association through time.
Compare “نَهَارُهُ صَائِمٌ.” Both usages connect an action with a temporal setting rather than directly with its human doer. The construction and the exact kind of predication should still be analyzed in context.