Allah points out His great Might and Power in that He created the Seven Heavens with all their stars and planets, and the Seven Earths with everything in them.

He tells us to find the proof that He will recreate our bodies in His creation of these mighty things.

This is like the Ayah:

لَخَلْقُ السَّمَـوَتِ وَالاٌّرْضِ أَكْـبَرُ مِنْ خَلْقِ النَّاسِ

The creation of the heavens and the earth is indeed greater than the creation of mankind. (40:57)

And Allah says here:

أَوَلَيْسَ الَّذِي خَلَقَ السَّمَاوَاتِ وَالْأَرْضَ بِقَادِرٍ عَلَى أَنْ يَخْلُقَ مِثْلَهُم ...

Is not He Who created the heavens and the earth, able to create the like of them!

meaning, the like of mankind. So, He will recreate them as He created them in the first place.

Ibn Jarir said,

"This Ayah is like the Ayah:

أَوَلَمْ يَرَوْاْ أَنَّ اللَّهَ الَّذِى خَلَقَ السَّمَـوَتِ وَالاٌّرْضِ وَلَمْ يَعْىَ بِخَلْقِهِنَّ بِقَادِرٍ عَلَى أَن يُحْىِ الْمَوْتَى بَلَى إِنَّهُ عَلَى كُلِّ شَىْءٍ قَدِيرٌ

Do they not see that Allah, Who created the heavens and the earth, and was not wearied by their creation, is able to give life to the dead! Yes, He surely is able to do all things. (46:33)''

And Allah says here:

... بَلَى وَهُوَ الْخَلَّاقُ الْعَلِيمُ ﴿٨١﴾

إِنَّمَا أَمْرُهُ إِذَا أَرَادَ شَيْئًا أَنْ يَقُولَ لَهُ كُنْ فَيَكُونُ ﴿٨٢﴾

Yes, indeed! He is the All-Knowing Supreme Creator. Verily, His command, when He intends a thing, is only that He says to it, "Be!''-- and it is!

meaning, He only needs to command a thing once; it does not need to be repeated or confirmed. When Allah wants a thing to happen, He only says to it: "Be!'' once, and it is.

Imam Ahmad recorded that Abu Dharr, may Allah be pleased with him, said that the Messenger of Allah said:

إِنَّ اللهَ تَعَالَى يَقُولُ:

يَا عِبَادِي، كُلُّكُمْ مُذْنِبٌ إِلَّا مَنْ عَافَيْتُ، فَاسْتَغْفِرُونِي أَغْفِرْ لَكُمْ، وَكُلُّكُمْ فَقِيرٌ إِلَّا مَنْ أَغْنَيْتُ، إِنِّي جَوَادٌ مَاجِدٌ وَاجِدٌ أَفْعَلُ مَا أَشَاءُ، عَطَائِي كَلَامٌ، وَعَذَابِي كَلَامٌ، إِذَا أَرَدْتُ شَيْئًا فَإِنَّمَا أَقُولُ لَهُ كُنْ فَيَكُون

Allah, may He be exalted, says:

"O My servants, all of you are sinners apart from those whom I protect from sin. Seek My forgiveness and I will forgive you. All of you are in need except for those whom I make independent. I am Most Generous, Majestic, and I do whatever I will. My giving is a word and My punishment is a word. When I want a thing to happen I merely say to it `Be!' and it is.''