His saying: "Do they not see," meaning: the polytheists, "that Allah, who created the heavens and the earth and was not wearied by their creation," like His saying: "And no weariness touched Us," is "able to give life to the dead."
Muhammad said: The letter "ba" entered into the predicate of "anna" (that) due to the entry of "aw lam" (do they not) at the beginning of the speech. The meaning is: Is not Allah able to give life to the dead?
قَوْله: ﴿أولم يرَوا﴾ يَعْنِي: الْمُشْركين ﴿أَنَّ اللَّهَ الَّذِي خلق السَّمَاوَات وَالْأَرْض وَلم يعي بخلقهن﴾ كَقَوْلِه: ﴿وَمَا مَسَّنَا مِنْ لُغُوبٍ﴾ ﴿بِقَادِرٍ عَلَى أَنْ يُحْيِيَ الْمَوْتَى﴾.
قَالَ محمدٌ: دخلت الْبَاء فِي خبر (أَن) بِدُخُول (أَو لمْ) فِي أول الْكَلَام، الْمَعْنى: أَلَيْسَ اللَّه بِقَادِر على أَن يحيى الْمَوْتَى.