40:68

هُوَ ٱلَّذِى يُحْىِۦ وَيُمِيتُ ۖ فَإِذَا قَضَىٰٓ أَمْرًۭا فَإِنَّمَا يَقُولُ لَهُۥ كُن فَيَكُونُ ٦٨

Saheeh International

He it is who gives life and causes death; and when He decrees a matter, He but says to it, "Be," and it is.

Tafsir of "Ibn Kathir" (English)

هُوَ الَّذِي يُحْيِي وَيُمِيتُIt is He Who gives life and causes death.meaning, He is the Only One Who does that, and none is able to do that except He.فَإِذَا قَضَى أَمْرًا فَإِنَّمَا يَقُولُ لَهُ كُن فَيَكُونُAnd when He decides upon a thing He says to it only:"Be!" -- and it is.means, He cannot be opposed or resisted. Whatever He wills definitely comes to pass

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