Tafsir of Luqman 31:28

{Except as a single soul} Meaning: except as the creation and resurrection of a single soul. That is to say: the little and the much, the one and the many, are equal in His power; there is no difference.

The creation of a single soul and many souls would only differ if one affair were to distract Him from another, or one action from another. He is exalted far above that.

{Indeed, Allah is All-Hearing, All-Seeing} He hears every sound and sees every visible thing at once. The perception of some does not distract Him from the perception of others. Likewise is the creation and the resurrection.

{Do you not see that Allah causes the night to enter the day and causes the day to enter the night and has subjected the sun and the moon, each running [its course] for a specified term, and that Allah, with whatever you do, is Acquainted? That is because Allah is the Truth, and that what they call upon other than Him is falsehood, and because Allah is the Most High, the Grand.}