Tafsir of An-Naml 27:64

(Or who originates creation), meaning: who brings it into existence, initiating it, (then repeats it), meaning: who repeats its bringing into existence and returns it to how it was after annihilating it. This is a necessity, for repetition cannot be conceived except after annihilation. The manifest interpretation is that what is intended by this repetition is the resurrection after death. The definite article 'al' in 'creation' is not for encompassing (generality), because there are parts of creation which, by consensus, are not repeated, and others regarding which there is a difference of opinion among Muslims; the details of this are in their proper place.

The interpretation as 'repetition by resurrection' has been problematized by the fact that the discourse is addressed to the polytheists, and most of them deny it. How, then, can the discourse be applied to it, and how can they be addressed as if they were those who acknowledge it? It is answered that this repetition, due to the clarity of its proofs, has caused them to be treated as if they were those who acknowledge it, for they are capable of knowing it, and thus they have no excuse for denial. It is also said that among them were those who did acknowledge it, and the discourse is with respect to them, though this is not very strong.

As for the possibility that 'al' is for the genus, and that the intent of 'originating' and 'repeating' is what is witnessed in the world of generation and corruption—the creation of some things, their annihilation, and then the creation of others like them—this is something the polytheists do not deny regarding repetition after death. Thus, this view is of no weight at all, as is not hidden.

(And who provides for you from the heaven and the earth), meaning: by celestial and terrestrial causes that He has arranged in a marvelous order, demanded by the wisdom upon which the matter of existence is built. (Is there another god present with Allah?) so that he would be made a partner unto Him, the Exalted, in worship?

His saying, the Exalted: (Say: "Bring forth your proof") is a command to him, peace be upon him, to silence them one rebuff after another. Meaning: Bring forth a rational or transmitted proof that indicates that there is, along with Him, the Almighty and Majestic, another god. It is said: Meaning, bring forth a proof that someone other than Him, the Exalted, is capable of any of the actions that have been mentioned of His, the Almighty and Majestic. This has been critiqued by the fact that the polytheists do not claim this explicitly, nor do they commit themselves to it being one of the requirements of divinity, even if it is so in reality. Thus, demanding of them a proof for what is not their explicit claim is baseless.

In appending the 'proof' to their pronoun (i.e., 'your proof'), there is mockery of them, for it implies that they do have a proof, and how could they? It is said that the appending is for the sake of increasing the rebuke, as if it were said: "We will be satisfied with what you, O opponents, consider a proof indicating this, even if we—or anyone of intellect—do not consider it so." Even with this, you are incapable of bringing it (if you are truthful), meaning: in that claim. This is used as evidence that a claim is not accepted unless it is illuminated by a proof.

Furthermore, in Al-Kashshaf, it is noted that the foundation of these verses is escalation. The discourse is aimed at proving that there is no goodness in the idols, while all goodness is from Him, the Blessed and Exalted. Thus, He began by summarizing, mentioning His Name, the Exalted—the All-Encompassing—in His saying: (Is it Allah...). Then He proceeded to the details, making the creation of the heavens and the earth a prelude to the sending down of rain and the growing of gardens, or rather, for the good itself. This is indicated by the shift in the discourse there and the emphasis in His saying: (It is not for you to make them grow), as if He is mentioning the many benefits they contain in color, taste, scent, and the enjoyment of shade.

When He established that the action belongs to Him specifically, He denied that He has any partner and portrayed them as swerving from the path of truth, or as equating with Him, the Exalted, those who do not deserve it; the former is more apparent. He then escalated from there to that which is of greater goodness and more apparent benefit to them: making the earth a stable place, and what followed it. He mentioned, the Almighty and Majestic, that without which the aforementioned growth cannot be completed, along with benefits in the face of which the benefit of growth pales. He followed this by mentioning their absolute ignorance, which leads to the aforementioned swerving—and that is worse, and worse still.

He then exaggerated in the escalation, mentioning that which is closest to them without an intermediary, whether in repelling or bringing benefit, so He specified their answering at the time of distress, and generalized the removing of evil and harm. This concerns the repelling of the dreaded and the establishing of them as vicegerents on the earth, where they benefit from it and what is in it as they wish. This is more perfect than the former, more general, of higher station, and more important. For this reason, He distinguished it by the lack of "taking heed" and emphasized it with those exaggerations.

As for the mention of guidance in the darkness of land and sea, and the mention of sending the winds as heralds of glad tidings—as an incidental mention due to the appropriateness of the discussion of winds alongside guidance at sea—that is among the complements of vicegerency, answering the distressed, and removing evil. Understand this.

He signaled this by distinguishing it with His saying, the Exalted: (Exalted is Allah above what they associate [with Him]). Then He concluded all of that by turning away from this style, by reminding them of the two blessings of origination and repetition, for every blessing is subordinate to them, as worldly and otherworldly blessings depend upon them. He followed this with a summary containing all that He had enumerated initially, and more—I mean, providing for them from the heaven and the earth. He concealed within this delay that it is subordinate to the two [prior] blessings. For this reason, He rebuked them by requesting the proof for what is not [proven], and recorded their lie—indicating that it applies to everything. This conclusion is a musk-like conclusion, and he who turns away from it shall miss its fragrance. From this exposition, the manner of the substitution is revealed. Praise be to Allah, the Exalted, the Bestower, the Giver of Gifts.

There is that in Ghurrat at-Tanzil by Ar-Raghib which supports this, and it has been summarized by At-Tibi in his commentary on Al-Kashshaf. And Allah, the Exalted, knows best the secrets of His Book.