And the ones who disbelieve in the signs of Allāh and the meeting with Him - those have despaired of My mercy, and they will have a painful punishment.
Allah tells us that Ibrahim, peace be upon him, showed them the proof of life after death, which they denied, in their souls. For Allah created them after they had been nothing at all, then they came into existence and became people who could hear and see. The One Who originated this is able to repeat it, it is very easy for Him. Then he taught them to contemplate the visible signs on the horizons and the things that Allah has created: the heavens with their stars and planets, moving and stationary, the earth with its plains and mountains, its valleys, deserts and wildernesses, trees and rivers, fruits and oceans. All of that indicates that these are themselves created things, and that there must be a Creator Who does as He chooses, Who merely says to a thing "Be!" and it is. Allah says:
The infidels of Makkah believed that it is Allah who has created the whole universe, but they deemed it impossible that the people will be resurrected after they once die. The present verses have described the fallacy of their view. It is stated that repeating the process of creation is much easier than its origination. It is strange that these infidels do believe that Allah has originated the creation, but they deny His power to do it again, while the latter is easier than the former. Then verse 20 has induced them to look around them to appreciate the splendors of the creation, so that they may apprehend that the One who has originated this marvelous creation can easily repeat the process. After establishing the Resurrection, the last three verses describe the punishment for those who deny it.
Tazkirul Quran
Maulana Wahiduddin KhanOn ayahs 23–25
Man was non-existent and came into being only at a certain point in time. In view of this, why should it not be possible for the creation which occurred once, to take place once again? Shah Abdul Qadir Dehlavi has written this meaningful observation, ‘You have seen the beginning, you can now guess that it can be repeated in future.’ Each man himself is an example of the First Creation. If he needs further examples, he should observe and study this wide world of God. He will see that the whole world is replete with living examples of this event. God has provided these examples in this world so that man may understand what the Second Creation means and then perform such deeds as will be of avail to him in the next stage of existence.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.