And when it was known that they were acknowledging the matter of guidance and what follows it of provision and management, He, glorified and exalted is He, repeated the question about it, coupled with the repetition, as a reminder to them of what they are accustomed to, that the repetition is easier. Therefore, denying it, despite that, is either stubbornness or obstinacy. Denying all established truths is like this. And presenting it in the form of a question is more effective and impactful in the heart. So He said: ﴿Say﴾ [meaning] in the manner of denial against them and reproach to them: ﴿Is there any of your partners﴾ [meaning] those whom you claimed to be partners with Me and associated them in your wealth from your livestock and your crops, ﴿who begins creation﴾ as I began it, so that what you claimed of partnership may be valid for them. ﴿Then He returns it﴾.

And when the answer is certainly without hesitation: there is no one among them who does anything of that, and their insistence on denying the resurrection and their obstinacy does not allow them to respond with the truth, He commanded him to answer them with His saying: ﴿Say: Allah﴾, meaning: the One to Whom belongs all command, ﴿begins creation﴾ meaning: whatever He wills, ﴿then He returns it﴾. And here He brought both parts of the question, as well as what comes in the question about guidance, as an affirmation of the matter contrary to what they acknowledged. For He sufficed in it with one of the two parts in His saying: ﴿So they will say: Allah﴾ [Yunus: 31] and did not say: He provides us - to the end of it. Then He increased in reproaching them for not submitting to that by expressing astonishment at them in His saying: ﴿So how are you turned away﴾, meaning: how and from which direction are you diverted with the worst of lies from the path of truth, while all directions are illuminated? And He arranged these sentences in the best order. This is because He first asked them about the reason for the continuity of their lives and their completeness with provision, hearing, and sight, and about the beginning of creation in bringing the living out of the dead and what follows that. All of this is a reminder to reflect on their own conditions, arranged in the clearest manner.