God has certainly power to bring him back (from the dead).
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (lo! he) i.e. allah (verily is able to return him (unto life)) he is able to return that fluid from whence it came and he is able to bring him back after death and revive him.
Jalāl al-Dīn al-Maḥallī
تفسير : assuredly he, exalted be he, is able to bring him back, to resurrect man after his death; and so when he reflects on his origins, he will realise that the one who was able to do this is also able to resurrect him,