God originates creation, and then will revert it, then you will go back to Him.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (allah produceth creation) from a sperm drop, (then he reproduceth it) on the day of judgement, (then unto him ye will be returned) in the hereafter and then he will requite each according to his works.
Jalāl al-Dīn al-Maḥallī
تفسير : god originates creation, in other words, he produces the creation of mankind, then he will reproduce it, that is, the creation of them, after their death, then to him you shall be returned (read turja‘ūna; or yurja‘ūna, ‘they shall be returned’).
