Tafsir of Ghafir 40:68

{Then when He decrees a matter, He only says to it, "Be," and it is.}

He brings it into existence without effort or struggle. He made this a consequence of His power to give life and cause death, and all other actions mentioned that indicate that nothing is impossible for His power. It is as if He said: Because of this level of omnipotence, when He decrees a matter, it is the easiest and swiftest of things.

{Have you not seen those who dispute concerning the signs of Allah? How are they averted? Those who deny the Book and that with which We sent Our messengers—they are going to know. When the shackles are around their necks and the chains; they will be dragged. In the boiling water; then in the Fire they will be fueled. Then it will be said to them, "Where is that which you used to associate [with Allah]?" Other than Allah? They will say, "They have departed from us; rather, we did not used to invoke anything before." Thus does Allah misguide the disbelievers. "That is because you used to exult upon the earth without right and because you used to behave insolently. Enter the gates of Hell to abide eternally therein, and wretched is the residence of the arrogant."}