اللَّهُ الَّذِي خَلَقَكُمْ ثُمَّ رَزَقَكُمْ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ ۖ هَلْ مِن شُرَكَائِكُم مَّن يَفْعَلُ مِن ذَٰلِكُم مِّن شَيْءٍ ۚ سُبْحَانَهُ وَتَعَالَىٰ عَمَّا يُشْرِكُونَ (40)
(30:40) It is Allah *61 Who created you, then bestowed upon you your sustenance, *62 and He will cause you to die and then will bring you back to life. Can any of those whom you associate with Allah in His Divinity! do any such thing? *63 Glory be to Him and exalted be He above whatever they associate with Allah in His Divinity.
*61) From here again the discourse turns to the theme of Tauhid and the Hereafter for the admonition of the disbelievers and the mushriks.
*62) That is, "He provided all the various means in the earth for your sustenance and made such arrangements that everyone should receive something from the circulation of the provision."
*63) That is, "If those whom you have set up as deities can neither create, nor provide sustenance, nor have power over life and death, nor can raise you back to life after death, then what for have you set them up as your deities?"