And when He, glorified and exalted is He, organized this evidence in the creation of the human being from dust, and concluded it with the fact that its indication of resurrection - by implementing His tradition in returning the ends of matters to their beginnings and other than that - does not require anything other than reason, He produced from that His saying: ﴿He﴾ and no one else ﴿is the One who gives life and causes death﴾ as you see in yourselves and as has been indicated to you by the creation of the heavens and the earth. For indeed, the One who created them created what is between them from the fixed lifetimes, with the alternation of night and day, months and years, for the celestial bodies to reach their positions, then their return is a repetition of a beginning, like the development of man after being from dust, from a sperm drop to a clinging clot to what is above it, then his return in the stages of his descent until he becomes dust as he was. So, the end is not further away than the beginning.

And when His will can only be complete and effective, He caused from that His saying expressed by decree: ﴿So when He decrees a matter﴾ meaning: He intends any matter, whether it is of the resurrection or otherwise ﴿then He only says to it, 'Be.'﴾ And since 'when' is conditional, it is answered in the reading of Ibn 'Amir with His saying: ﴿then it will be﴾ and it is connected in the reading of others to 'Be' with regard to its meaning, or it could be a news for a subject [meaning]: it will be. And He expressed it in the present tense to depict the state and inform about the renewal at every decree. And it has been elaborated in Surah Al-Baqarah regarding the direction of the reading of Ibn 'Amir, which has been clarified to be stronger than the reading of others.