Tafsir of Ya seen 36:82

(Verily, Our word to a thing): This refers to the effective command.

(If He intends a thing): That is, the creation of any of the things,

(He says to it, "Be"): That is, "Come into existence,"

(And it is): That is, it becomes and exists. The manifest view is that there is a verbal utterance, which is the word "Be," and the predecessors (al-salaf) held this view. The affairs of Allah—Exalted is He—are beyond what human understanding can reach, so leave aside discourse and disputation.

It has been said that there is no verbal utterance, so as to avoid the necessity of an infinite regress. It is possible that it is a psychological speech (qawl nafsi), and His addressing the "thing" is His connection to it; however, this is something the predecessors reject with the utmost rejection. Many have held the view that there is no speech at all, but that it is intended as a metaphor for the effect of His power—Exalted is He—upon what He intends, likening it to the command of an obeyed master to an obedient subordinate, regarding the speed with which the commanded act is realized without refusal or pause for anything.

Ibn ‘Amir and al-Kisa’i read (fayakuna) in the accusative case (nasb), as a conjunction linked to (yaqulu). Others permitted that it be in the accusative as a response to the imperative (jawab al-amr), though some rejected this on the grounds that it is not a true imperative. There is debate regarding this.