وَهُوَ ٱلَّذِي يَبۡدَؤُاْ ٱلۡخَلۡقَ ثُمَّ يُعِيدُهُۥ وَهُوَ أَهۡوَنُ عَلَيۡهِۚ وَلَهُ ٱلۡمَثَلُ ٱلۡأَعۡلَىٰ فِي ٱلسَّمَٰوَٰتِ وَٱلۡأَرۡضِۚ وَهُوَ ٱلۡعَزِيزُ ٱلۡحَكِيمُ ٢٧
And it is He who begins creation; then He repeats it, and that is [even] easier for Him. To Him belongs the highest description [i.e., attribute] in the heavens and earth. And He is the Exalted in Might, the Wise.
Translation: Saheeh International (English)
Each word's meaning and sound
He is the one who initiates the creation without there being anything like it before, then he resurrects it after making it expire. Bringing it back is easier than initiating it, but both are easy for Him because whenever He intends something, He says “Be!” and it happens. For Him Mighty and Majestic is the highest of praise in whatever qualities of majesty and perfection he is praised with. He is the almighty who cannot be overcome, the Wise in His creation and decree.
Al-Mukhtasar in interpreting the Noble Quran