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هُوَ الَّذِيْ يُحْيٖ وَيُمِيْتُۚ فَاِذَا قَضٰىٓ اَمْرًا فَاِنَّمَا يَقُوْلُ لَهٗ كُنْ فَيَكُوْنُ ࣖ   ( غافر: ٦٨ )

huwa
هُوَ
He
alladhī
ٱلَّذِى
(is) the One Who
yuḥ'yī
يُحْىِۦ
gives life
wayumītu
وَيُمِيتُۖ
and causes death
fa-idhā
فَإِذَا
And when
qaḍā
قَضَىٰٓ
He decrees
amran
أَمْرًا
a matter
fa-innamā
فَإِنَّمَا
then only
yaqūlu
يَقُولُ
He says
lahu
لَهُۥ
to it
kun
كُن
"Be"
fayakūnu
فَيَكُونُ
and it is

Huwal lazee yuhyee wa yumeetu fa izaa qadaaa amran fa innamaa yaqoolu lahoo kun fa yakon (Ghāfir 40:68)

Sahih International:

He it is who gives life and causes death; and when He decrees a matter, He but says to it, "Be," and it is. (Ghafir [40] : 68)

1 Mufti Taqi Usmani

He is the One who gives life and brings death, and when He decides to do something, He only says to it: “Be” and it comes to be.