Tafsir for verse: 31:28
مَّا خَلۡقُكُمۡ وَلَا بَعۡثُكُمۡ إِلَّا كَنَفۡسٖ وَٰحِدَةٍۚ إِنَّ ٱللَّهَ سَمِيعُۢ بَصِيرٌ ٢٨ ﴿28
28Creation and resurrection of all of you is no more (to Allah) than that of one single person. Surely, Allah is All-Hearing, All Seeing.
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Commentary

And when He concluded with these two attributes after affirming the ability to create without end, He mentioned some of their effects in the resurrection that preceded the beginning of the Surah and during it. He mentioned it to warn them with it in His saying, "To Us is their return." He said: "Your creation" meaning all of you in His might and wisdom is nothing but like the creation of a single soul. And He repeated the negation explicitly for each one of creation and resurrection individually, saying: "And your resurrection" all of you "is nothing but like the resurrection of a soul." He clarified the individuals to affirm the intended meaning and to emphasize the ease, saying: "one." For His words, although they are not exhaustive, are indeed penetrating, and His ability, while remaining, is comprehensive. Thus, the ratio of the few and the many to His ability is equal, for He is not preoccupied by one matter from another. Then He indicated this with His saying, affirming that their denial of His Messenger and their rejection of what He honored them with entails the denial of being in His sight and hearing: "Indeed, Allah" meaning the Most High King who has comprehensive knowledge "is Hearing" meaning He is all-hearing, hearing all that can be heard of meanings at once without being preoccupied by any of them from another. "Seeing" is all-seeing, likewise seeing all that can be seen of entities and meanings. Whoever is like this is the one whose knowledge encompasses and whose ability is complete. He sees all parts of every dead thing and hears all that can be heard of its meanings. Thus, by the encompassing of His knowledge and the comprehensiveness of His ability, He gathers those parts, distinguishes some from others, and deposits them with those meanings, so they are as precious as they were the first time in the blink of an eye.

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