Ayah

Word by Word
هُوَ
He
ٱلَّذِي
(is) the One Who
يُحۡيِۦ
gives life
وَيُمِيتُۖ
and causes death
فَإِذَا
And when
قَضَىٰٓ
He decrees
أَمۡرٗا
a matter
فَإِنَّمَا
then only
يَقُولُ
He says
لَهُۥ
to it
كُن
Be
فَيَكُونُ
and it is
هُوَ
He
ٱلَّذِي
(is) the One Who
يُحۡيِۦ
gives life
وَيُمِيتُۖ
and causes death
فَإِذَا
And when
قَضَىٰٓ
He decrees
أَمۡرٗا
a matter
فَإِنَّمَا
then only
يَقُولُ
He says
لَهُۥ
to it
كُن
Be
فَيَكُونُ
and it is

Translation

It is He Who gives Life and Death; and when He decides upon an affair, He says to it, "Be", and it is.

Tafsir

He it is Who gives life and brings death. So when He decides upon a matter, [when] He wants to bring something into existence, He only says to it 'Be!' and it is (read fa-yakoonu, or fa-yakoona [in the subjunctive] on account of an implied [preceding] an). In other words, it comes into existence after He has willed it, that which is signified by the said words.

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