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This relates to man's life on earth and his resurrection after bodily death as well as to the this - worldly cycle of birth, death and regeneration manifested in all organic nature.
As in 10:31 , the term "sustenance" (rizq) has here both a physical and a spiritual connotation; hence the phrase, "out of heaven and earth".
Lit., "if you are truthful" - the implication being that most people who profess a belief in a multiplicity of divine powers, or even in the possibility of the One God's "incarnation" in a created being, do so blindly, sometimes only under the influence of inherited cultural traditions and habits of thought, and not out of a reasoned conviction.
Cf. x. 34, and n. 1428.
Sustenance: of course in the spiritual as well as the material sense.
All the arguments point to the Unity of Allah: there is none whatever against it.