Tafsir of Ar-Rum 30:11

(Allah begins creation), meaning He originates them.

Abdullah and Talha read it as yubdi’u (يبدئ) with a damma on the ya and a kasra on the dal. The discussion regarding this has preceded, so recall it, for the covenant is not yet distant.

(Then He repeats it) through resurrection.

(Then unto Him you shall be returned) for recompense. The fronting of the operative (the prepositional phrase "unto Him") is for exclusivity. The apparent reading was yurja‘un (they shall be returned) with the ya of the third person, but it was shifted to the address of the polytheists to confront them with warning, face them with threat, and imply that this is specific to them. It is a shift in address (iltifat) for the sake of hyperbole in warning and intimidation. Abu ‘Amr and Rawh read it as yurja‘un with the ya of the third person, in accordance with the apparent [grammatical] form.