وَهُوَ الَّذِي يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ وَهُوَ أَهْوَنُ عَلَيْهِ ۚ وَلَهُ الْمَثَلُ الْأَعْلَىٰ فِي السَّمَاوَاتِ وَالْأَرْضِ ۚ وَهُوَ الْعَزِيزُ الْحَكِيمُ (27)
(30:27) It is He Who creates in the first instance and it is He Who will repeat the creation, and that is easier for Him. *38 His is the loftiest attribute in the heavens and the earth. He is the Most Mighty, the Most Wise.
*38) That is, "If it was not difficult for Him to create you in the first instance, how can it be difficult for Him to re-create you? Your first creation was not difficult for Him because your present existence is a living proof of that. Now it is simple commonsense that the re-making of a thing should be relatively easier for the one who trade it for the first time .