"The Day We will fold the heaven like the folding of a scroll for the records" (21:104). Qatadah said: It means like the folding of a parchment containing writing. "As We began the first creation, We will repeat it" (21:104). Al-Kalbi said: When He wills for the dead to be resurrected, all people will return as sperm-drops, then as blood-clots, then as chewed-like lumps, then as bones, then as flesh, then He will blow the soul into them; thus, He began them.

And Ibn Mas'ud said: Allah will send down water from beneath the Throne like the semen of men, and their bodies and flesh will grow from it, just as the earth grows from the soil.