﴿ إِنَّهُۥ عَلَىٰ رَجْعِهِۦ لَقَادِرٌۭ ﴾

“Now, verily, He [who thus creates man in the first instance] is well able to bring him back [to life]”

(Lo! He) i.e. Allah (verily is Able to return him (unto life)) He is able to return that fluid from whence it came and He is Able to bring him back after death and revive him.