Surah Ghafir 40:68
هُوَ ٱلَّذِى يُحْىِۦ وَيُمِيتُ ۖ فَإِذَا قَضَىٰٓ أَمْرًا فَإِنَّمَا يَقُولُ لَهُۥ كُن فَيَكُونُ
He it is who gives life and causes death; and when He decrees a matter, He but says to it, "Be," and it is.
Translation: Saheeh International
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-yakūnu or fa-yakūna in the subjunctive on account of an implied preceding an. …
Excerpt from Tafsir al-Jalalayn, commentary on 40:68, via Quran.com. The reader has the full commentary and 9 more tafsirs.