The second verse (27) demonstrates that Allah controls all spaces and heavenly bodies and employs the sun and the moon to make the days longer than nights and the nights longer than the days at His will and command.
Mentioned after that is His unrivalled power of 'bringing the living out from the dead' such as, a chick from an egg, or a human infant from the sperm, or a tree from a seed and of 'bringing the dead out from the living' such as eggs from birds and beasts, sperm from humans or fruit from trees and dried grain from plants.
If we were to take 'the living' and the dead' in a broad and general sense, this will become inclusive of the learned and the ignorant, the perfect and the imperfect and the believer and the disbeliever (the Muslim and the Kafir). It only goes to show that Allah's perfect power exercises absolute control over all phenomena, both physical and spiritual, through which He can make a Muslim out of a Kafir, a perfect believer out of a staunch disbeliever, a scholar out of an ignorant person - if He so wills. And if He so wills, He can let a believer turn into a disbeliever or a rustic into a scholar. He brought Ibrahim (علیہ السلام) out of an idol-worshipper. He let the son of Prophet Nuh (علیہ السلام) remain an infidel. Strange but true, the son of an ` alim عالم (scholar) can remain illiterate and the son of someone illiterate can become an ` alim عالم .
A discerning reader will not fail to notice the eloquent order in which Allah's most perfect power that reigns and runs the universe from the cosmos to the soul of man has been demonstrated so effectively.
The special merit of this verse:
Imam al-Baghawi (رح) reports a hadith from the Holy Prophet ﷺ in which he said: It is Allah's promise that anyone who recites, after every Surah, the Surah al-Fatihah, Ayah al-Kursi, two verses of 'Al-` Imran, that is شَهِدَ اللَّـهُ أَنَّهُ لَا إِلَـٰهَ إِلَّا هُوَ (3:18) and the present verse from قُلِ اللَّـهُمَّ مَالِكَ الْمُلْكِ (26-27), He will make his abode in Paradise, and have him placed in the Sacred Enclosure, and bless him with His mercy seventy times every day, and fulfill seventy of his needs, and protect him against every envier and enemy and make him prevail over them.