أَوَلَيۡسَ
ٱلَّذِي
خَلَقَ
ٱلسَّمَٰوَٰتِ
وَٱلۡأَرۡضَ
بِقَٰدِرٍ
عَلَىٰٓ
أَن
يَخۡلُقَ
مِثۡلَهُمۚ
بَلَىٰ
وَهُوَ
ٱلۡخَلَّٰقُ
ٱلۡعَلِيمُ
٨١
一体、諸天と大地をお創りになったお方は、彼らと同様のものを（再び）お創りになることが出来るお方ではないか？いや、（かれにはお出来である、）そしてかれは創造主、全知者であられるのだ。
Read q-and-a.tafsir
Ibn Kathir (Abridged)
Allah points out His great might and power in that He created theseven heavens with all their stars and planets, and the seven earths with everything in them of mountains, sands, oceans and wildernesses, and everything in between
He tells us to find the proof that He will re-create our bodies in His
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