وَهُوَ
ٱلَّذِي
يَبۡدَؤُاْ
ٱلۡخَلۡقَ
ثُمَّ
يُعِيدُهُۥ
وَهُوَ
أَهۡوَنُ
عَلَيۡهِۚ
وَلَهُ
ٱلۡمَثَلُ
ٱلۡأَعۡلَىٰ
فِي
ٱلسَّمَٰوَٰتِ
وَٱلۡأَرۡضِۚ
وَهُوَ
ٱلۡعَزِيزُ
ٱلۡحَكِيمُ
٢٧
また、かれは創造をお始めになり、やがてそれを戻し給うお方ーーそれはかれにとって（最初の創造）より容易いことーー。また、かれにこそ諸天と大地における最高の属性がある[1]。かれは偉力ならびない*お方、英知あふれる*お方。 1
Read Tafsir
Ibn Kathir (Abridged)
وَلَهُ مَن فِى السَّمَوَتِ وَالاٌّرْضِ
(To Him belongs whatever is in the heavens and the earth.) means, He owns it and it is enslaved to Him.
كُلٌّ لَّهُ قَنِتُونَ
(All are obedient to Him.) they are humble before Him and submit to Him, whether willingly or unwillingly.
Repeating the Creation is easier
…وَلَهُ مَن فِى السَّمَوَتِ وَالاٌّرْضِ
(To Him belongs whatever is in the heavens and the earth.) means, He owns it and it is enslaved to Him.
كُلٌّ لَّ
…