Tafsir for verse: 16:40
إِنَّمَا قَوۡلُنَا لِشَيۡءٍ إِذَآ أَرَدۡنَٰهُ أَن نَّقُولَ لَهُۥ كُن فَيَكُونُ ٤٠ ﴿40
40Whenever We intend to do something, We do no more than say to it, “Be,” and it comes to be.
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Commentary

Our saying is the subject, and that we say is its predicate. 'Be' and it is, is from the complete form which means occurrence and existence. That is: if we want the existence of something, it is only necessary to say to it: 'Be,' and it comes into being immediately after that without stopping. This is like something that is intended, which does not prevent Him, and that His existence upon His will is not dependent, just as the existence of what is commanded is upon the command of the obeyed commander when it is directed at the obedient and compliant one. There is no saying then, and the meaning is that bringing into existence every possible thing is so easy for Allah, the Most High. So how could resurrection, which is among the most difficult of things, be impossible for Him? And it has been recited: 'and it is,' as an addition to 'we say.'

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