Surah As-Sajdah 32:7

ٱلَّذِىٓ أَحْسَنَ كُلَّ شَىْءٍ خَلَقَهُۥ ۖ وَبَدَأَ خَلْقَ ٱلْإِنسَـٰنِ مِن طِينٍ

Who perfected everything which He created and began the creation of man from clay.

Translation: Saheeh International

Tafsir

Who perfected everything that He created read khalaqahu as a past tense functioning as an adjectival qualification of what He perfected; or khalqahu ‘its creation’ as an inclusive substitution for kulla shay’in ‘everything’. And He began the creation of man Adam from clay

Excerpt from Tafsir al-Jalalayn, commentary on 32:7, via Quran.com. The reader has the full commentary and 9 more tafsirs.