Surah Ar-Rum 30:27

وَهُوَ ٱلَّذِى يَبْدَؤُا۟ ٱلْخَلْقَ ثُمَّ يُعِيدُهُۥ وَهُوَ أَهْوَنُ عَلَيْهِ ۚ وَلَهُ ٱلْمَثَلُ ٱلْأَعْلَىٰ فِى ٱلسَّمَـٰوَٰتِ وَٱلْأَرْضِ ۚ وَهُوَ ٱلْعَزِيزُ ٱلْحَكِيمُ

And it is He who begins creation; then He repeats it, and that is [even] easier for Him. To Him belongs the highest description [i.e., attribute] in the heavens and earth. And He is the Exalted in Might, the Wise.

Translation: Saheeh International

Tafsir

And He it is Who initiates the creation of mankind then brings it back after their destruction and that is even easier for Him than the initiation — from the perspective of those addressed for whom to repeat something is easier than doing it for the first time — otherwise in God’s case exalted be He both are just as …

Excerpt from Tafsir al-Jalalayn, commentary on 30:27, via Quran.com. The reader has the full commentary and 9 more tafsirs.