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?