And when he mentioned the attribute of mercy explicitly due to the necessity of the occasion, he referred to the attribute of the Most Gracious and said: ﴿He who has perfected everything﴾. And since this perfection is general, he specified it by describing it - according to the reading of the Madinan and Kufan - with his saying: ﴿He created it﴾. He clarified that this is with precision and mastery, as Ibn Abbas, may Allah be pleased with him, explained in terms of formation and shaping, and the splitting of senses, and the preparation of perceptions, and the pouring forth of meanings, with variation in all of that. To this, the substitution in the reading of the others alluded, and he expressed it with goodness because whatever was in accordance with wisdom was good, even if the ignorant and limited person saw it as ugly.

And when the animal is the noblest of species, and man is the noblest of them, he specified it with mention so that the proof of oneness could be established through souls as it had previously been established through the horizons. He said, indicating the resurrection: ﴿And He began the creation of man﴾, meaning the one who is the primary intended subject of the address of this Qur'an ﴿from clay﴾, meaning from that which has no origin in life, by the creation of Adam, peace be upon him, from it.