Tafsir Ibn Kathir (abridged)
Creating the Heavens and the Earth is more difficult than repeating Creation
in refutation of the claim rejecting resurrection due to the renewal of creation after its original state, Allah says;
ءَأَنتُمْ
(Are you) `O people'
أَشَدُّ خَلْقاً أَمِ السَّمَآءُ
(more difficult to create or is the heaven...) meaning, `rather the heaven is more difficult to create than you.' As Allah said;
لَخَلْقُ السَّمَـوَتِ وَالاٌّرْضِ أَكْـبَرُ مِنْ خَلْقِ النَّاسِ
(the creation of the heavens and the earth is greater than the creation of mankind;) (40:57) And His saying;
أَوَلَـيْسَ الَذِى خَلَقَ السَّمَـوتِ وَالاٌّرْضَ بِقَـدِرٍ عَلَى أَن يَخْلُقَ مِثْلَهُم بَلَى وَهُوَ الْخَلَّـقُ الْعَلِيمُ
Continue reading the tafsir of ayahs 27–33