Tafsir of Ibraheem 14:19

(Have you not seen): An address to the Messenger, may Allah Almighty bless him and grant him peace, though intended for the nation to whom he was sent. It is also said: it is an address to every one of the disbelievers, due to His saying: (If He wills, He can do away with you). The "seeing" here is the seeing of the heart. His saying: (that Allah created the heavens and the earth) serves as the substitute for its two objects; meaning, have you not known that He, the Exalted, created them (with truth), that is, imbued with wisdom and the correct manner upon which it is proper that they be created.

Al-Sulami read (alam tara) with the ra quiescent (sukūn). The explanation for this is that he treated the connection as a pause. Abu Hayyan said: "There is another explanation, which is that the Arabs dropped the alif of 'tara' in their saying: qāma al-qawmu wa law nara mā zaydu (The people stood, and if we were to see what Zayd...), just as they dropped the ya in lā ubālī and said lā ubāl. When the jussive (jazim) particle entered, it was imagined that the ra was the end of the word, so it was vocalized with sukūn because of the jussive, just as they said in lā ubāl—lam ubal, imagining the lam to be the end of the word." The first explanation is the well-known one. The two brothers [Hamza and Al-Kisa’i] read it as khāliqa al-samāwāti wa-l-arḍi (Creator of the heavens and the earth) in the form of an active participle, added [as a genitive construction], and [thus] the word "earth" is in the genitive case.

(If He wills, He can do away with you): Meaning, He can cause you to cease to exist, O people, as a group has stated, or O disbelievers, as narrated from Ibn Abbas—entirely.

(And bring a new creation): Meaning, by creating a creation to replace you, an initial creation with no connection between you and them. The majority are of the view that they will be of the same kind as humans. Others have held the view that it is more general, whether they are of that kind or another. The Exalted brought forth this conditional statement after mentioning His creation of the heavens and the earth as a guide to the method of reasoning; for He who is capable of creating such immense celestial bodies is more capable of causing the addressees to cease to exist and creating others in their stead. For this reason, He, the Exalted, said: […].