Tafsir of Al-Mu'minoon 23:85

"They will say: 'To Allah.'" For the intuition of the intellect compels them to acknowledge that He, glory be to Him, is their Creator; thus, the particle al-lam signifies ownership based on creation.

"Say," meaning: at the moment of their acknowledgement of that, as a means of rebuking them:

"Will you not then remember?"

Meaning: Do you know or say that, and yet you do not remember—that is, he who created the earth and whoever is in it from the beginning is capable of restoring it a second time? For the inception is easier than the restoration, or rather, the matter is the reverse in the measurement of reason. It has also been recited as tadhakkaron (do you not take heed/reflect), according to the original root.