Surah Ar-Room · سُوْرَةُ الرُّوْمِ · Juz 21
Q 30:27
وَهُوَ ٱلَّذِى يَبْدَؤُا۟ ٱلْخَلْقَ ثُمَّ يُعِيدُهُۥ وَهُوَ أَهْوَنُ عَلَيْهِ ۚ وَلَهُ ٱلْمَثَلُ ٱلْأَعْلَىٰ فِى ٱلسَّمَـٰوَٰتِ وَٱلْأَرْضِ ۚ وَهُوَ ٱلْعَزِيزُ ٱلْحَكِيمُ
Translations
And it is He who begins creation; then He repeats it, and that is [even] easier for Him. To Him belongs the highest attribute in the heavens and earth. And He is the Exalted in Might, the Wise.Et c'est Lui qui commence la création puis la refait; et cela Lui est plus facile. Il a la transcendance absolue dans les cieux et sur la terre. C'est Lui le Tout Puissant, le Sage.Tafsir
He is the one who initiates the creation without there being anything like it before, then he resurrects it after making it expire. Bringing it back is easier than initiating it, but both are easy for Him because whenever He intends something, He says “Be!” and it happens. For Him Mighty and Majestic is the highest of praise in whatever qualities of majesty and perfection he is praised with. He is the almighty who cannot be overcome, the Wise in His creation and decree.
Read Ibn Kathir (Ibn Kathir (abridged, English))
Arabic text: Tanzil (Uthmani). Translations: Sahih International (en), Muhammad Hamidullah (fr). tanzil.net