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Lit., "or the heaven...", etc. The "heaven" is here, as in many other places in the Qur'an, a metonym for "cosmic system" (cf. note [20] on 2:29 ). The above verse is an echo of an earlier, more explicit passage - namely, {40:56-57}, which should be read together with the corresponding notes [40] and [41]. Both these passages refute the "man-centred" view of the universe by pointing out man's insignificance as compared with the vastness and complexity of the whole God-created universe.
This is from a human perspective. Otherwise, both the creation of the universe and the resurrection of humans are easy for Allah.
If man grows arrogant or forgets his accountability to Allah, in his ignorance or thoughtlessness, he is reminded that he is only an insignificant speck in Allah's spacious Creation. All the excellence that man acquires is the gift of Allah. Who has bestowed on him a high Destiny if he fulfils the purpose of his creation: ii. 30-39. Then follows a nature passage, pointing to the glory of the heavens and the earth, and how they are both made to subserve the life of man.