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Al-Burooj • BN-TAFSEER-IBN-E-KASEER
﴿ إِنَّهُۥ هُوَ يُبْدِئُ وَيُعِيدُ ﴾
“Behold, it is He who creates [man] in the first instance, and He [it is who] will bring him forth anew.”
Please check ayah 85:22 for complete tafsir.