Tafsir of Ya seen 36:81

(Is not He who created the heavens and the earth...) This is an initiation [of speech] from His side—Exalted is He—to substantiate the content of the response which the Prophet (peace and blessings be upon him) was commanded to address them with, and to bind them with the argument. The interrogative particle (al-hamza) is for denial and negation, and the conjunction (al-waw) is linked to an implied preceding phrase necessitated by the context—meaning: "Is it not He who originated them the first time? Is it not He who made for you fire from the green tree? Is it not He who created the heavens and the earth, despite their massive size and the greatness of their status, capable of creating the likes of them?"

Regarding "the likes of them," it refers to their smallness and insignificance in relation to the heavens and the earth. It is also said that what is meant by "the likes of them" is themselves and their peers, or that it refers to them specifically through metonymy, as in the expression: "One like you would do such and such." Some have said: "The likes of them" refers to the foundations of the essence and its attributes, which is the resurrection. A detailed discussion on this position will follow, God Almighty willing.

A group of commentators claimed that the pronoun in "the likes of them" returns to the heavens and the earth, due to their inclusion of those who possess intellect within them; thus, the pronoun for rational beings was used by way of taghlib (dominance). The objective of the discourse is to repel the illusion of the eternity of the universe, which would necessitate the impossibility of its restoration; however, this is strained and contrary to the apparent meaning. The polytheists, apparently, did not advocate for the eternity of the universe. It is also noted that even if the world were assumed to be eternal, with the eternity of the human species and its infinite individuals in the beginning, this does not reject bodily resurrection, for that pertains to those who are accountable, and they are finite. The claim that "whatever is proven to be eternal, its non-existence is impossible" is incomplete, as established in its proper place, so do not be heedless. Al-Jahdari, Ibn Abi Ishaq, Al-A‘raj, Sallam, and Ya‘qub (in one narration) read it as yaqdiru (He is able), in the form of an imperfect verb.

(Indeed...) This is a response from His side—Exalted is He—affirming what the interrogative denial established regarding the certainty of His power to create after the negation. It is a sign that this is the designated response, whether they articulated it or faltered in saying it for fear of being bound by it.

Regarding His saying: (And He is the All-Knowing Creator.) This is linked to what the affirmation necessitates—meaning: He, Glorified is He, is capable of that, and He—Majestic and Exalted is He—is the one who is superlative in creation and knowledge, both in quality and quantity.

Al-Hasan, Al-Jahdari, Zayd ibn ‘Ali, and Malik ibn Dinar read it as al-khaliq (the Creator), in the form of an active participle.

(His command is only...) That is, His affair—Exalted is His affair—in bringing things into existence. It is also permissible to interpret "the command" as the verbal decree, in which case it aligns with His saying: "His command is only..."