Then he countered his false denial with a denial that is the truth. He said, in addition to "he says" or according to what can be understood: Does he not mention what we have of the completeness of ability by creating what is greater than that from all the universes: "Does he not mention" with the letter dhāl being silent, according to the reading of Nafi', Ibn 'Amir, and 'Asim, indicating that this is the least mention that guides him to the truth. The reading of the others with the dhāl and kāf being opened and emphasized indicates that he, due to his immersion in heedlessness, needs to reflect deeply. "Mankind" refers to the human being himself, who dares with this denial against his Lord, standing with himself. "That We created him" indicates by affirming the preposition that he preceded in non-existence, so he said: "Before" meaning before this argument of his, that is, by what we have of ability and greatness.

And since the context is to belittle him by being non-existent, he removed from the expression what could be removed, which is the letter nūn, so that the expression would be appropriate. He said: "And he was not anything" originally, and we, by virtue of that, are capable of restoring him, so that cannot be denied.