Do these deniers not see how Allah created the creation initially, then He shall restore it after it has finished? This is easy for Allah, as He is Powerful with nothing is beyond His ability.

See they not how Allah originates the creation, then repeats it. Verily, that is easy for Allah (19)Say: "Travel in the land and see how He originated the creation, and then Allah will bring forth the creation of the Hereafter. Verily, Allah is able to do all things. (20)He punishes whom He wills, and shows mercy to whom He wills; and to Him you will be returned (21)And you cannot escape in the earth or in the heaven. And besides Allah you have neither any protector nor any helper (22)And those who disbelieve in the Ayat of Allah and meeting with Him, such have no hope of My mercy: and for such there is a painful torment (23)

Allah tells us that Ibrahim, peace be upon him, showed them the proof of life after death, which they denied, in their souls. For Allah created them after they had been nothing at all, then they came into existence and became people who could hear and see. The One Who originated this is able to repeat it, it is very easy for Him. Then he taught them to contemplate the visible signs on the horizons and the things that Allah has created: the heavens with their stars and planets, moving and stationary, the earth with its plains and mountains, its valleys, deserts and wildernesses, trees and rivers, fruits and oceans. All of that indicates that these are themselves created things, and that there must be a Creator Who does as He chooses, Who merely says to a thing "Be!" and it is. Allah says:

أَوَلَمْ يَرَوْا كَيْفَ يُبْدِئُ اللَّهُ الْخَلْقَ ثُمَّ يُعِيدُهُ ۚ إِنَّ ذَٰلِكَ عَلَى اللَّهِ يَسِيرٌ

(See they not how Allah originates the creation, then repeats it. Verily, that is easy for Allah.) This is like the Ayah:

وَهُوَ الَّذِي يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ وَهُوَ أَهْوَنُ عَلَيْهِ ۚ 

(And He it is Who originates the creation, then He will repeat it; and this is easier for Him)(30:27). Then Allah says:

قُلْ سِيرُوا فِي الْأَرْضِ فَانْظُرُوا كَيْفَ بَدَأَ الْخَلْقَ ۚ ثُمَّ اللَّهُ يُنْشِئُ النَّشْأَةَ الْآخِرَةَ ۚ 

(Say: "Travel in the land and see how He originated the creation, and then Allah will bring forth the creation of the Hereafter.") meaning, the Day of Resurrection.

إِنَّ اللَّهَ عَلَىٰ كُلِّ شَيْءٍ قَدِيرٌ

(Verily, Allah is able to do all things.)

يُعَذِّبُ مَنْ يَشَاءُ وَيَرْحَمُ مَنْ يَشَاءُ ۖ 

(He punishes whom He wills, and shows mercy to whom He wills;) He is the Ruler Who is in control, Who does as He wishes and judges as He wants, and there is none who can put back His judgement. None can question Him about what He does; rather it is they who will be questioned, for His is the power to create and to command, and whatever He decides is fair and just, for He is the sovereign who cannot be unjust in the slightest. According to a Hadith recorded by the Sunan compilers:

إِنَّ اللهَ لَوْ عَذَّبَ أَهْلَ سَمَاوَاتِهِ وَأَهْلَ أَرْضِهِ لَعَذَّبَهُمْ وَهُوَ غَيْرُ ظَالِمٍ لَهُمْ

(If Allah willed to punish the dwellers of His heavens and His earth, He would do so, while He would not be unjust to them.) Allah says:

يُعَذِّبُ مَنْ يَشَاءُ وَيَرْحَمُ مَنْ يَشَاءُ ۖ وَإِلَيْهِ تُقْلَبُونَ

(He punishes whom He wills, and shows mercy to whom He wills; and to Him you will be returned.) You will return to Him on the Day of Resurrection.

وَمَا أَنْتُمْ بِمُعْجِزِينَ فِي الْأَرْضِ وَلَا فِي السَّمَاءِ ۖ 

(And you cannot escape on the earth or in the heaven.) No one in heaven or on earth can flee from Him, for He is the Subduer Who is above His servants, and everything fears Him and is in need of Him, while He is the One Who is Independent of all else.

وَمَا لَكُمْ مِنْ دُونِ اللَّهِ مِنْ وَلِيٍّ وَلَا نَصِيرٍ - وَالَّذِينَ كَفَرُوا بِآيَاتِ اللَّهِ وَلِقَائِهِ

(And besides Allah you have neither any protector nor any helper. And those who disbelieve in the Ayat of Allah and the meeting with Him,) Those who disbelieved in the signs of Allah and denied the Resurrection,

أُولَٰئِكَ يَئِسُوا مِنْ رَحْمَتِي

(such have no hope of My mercy) they will have no share in it,

وَأُولَٰئِكَ لَهُمْ عَذَابٌ أَلِيمٌ

(and for such there is a painful torment.) meaning, extremely painful, in this world and the next.

Commentary

The infidels of Makkah believed that it is Allah who has created the whole universe, but they deemed it impossible that the people will be resurrected after they once die. The present verses have described the fallacy of their view. It is stated that repeating the process of creation is much easier than its origination. It is strange that these infidels do believe that Allah has originated the creation, but they deny His power to do it again, while the latter is easier than the former. Then verse 20 has induced them to look around them to appreciate the splendors of the creation, so that they may apprehend that the One who has originated this marvelous creation can easily repeat the process. After establishing the Resurrection, the last three verses describe the punishment for those who deny it.

Man was non-existent and came into being only at a certain point in time. In view of this, why should it not be possible for the creation which occurred once, to take place once again? Shah Abdul Qadir Dehlavi has written this meaningful observation, ‘You have seen the beginning, you can now guess that it can be repeated in future.’ Each man himself is an example of the First Creation. If he needs further examples, he should observe and study this wide world of God. He will see that the whole world is replete with living examples of this event. God has provided these examples in this world so that man may understand what the Second Creation means and then perform such deeds as will be of avail to him in the next stage of existence.