Tafsir Ibn Abbas: Ar-Room, Ayah 40
ٱللَّهُ ٱلَّذِى خَلَقَكُمْ ثُمَّ رَزَقَكُمْ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ ۖ هَلْ مِن شُرَكَآئِكُم مَّن يَفْعَلُ مِن ذَٰلِكُم مِّن شَىْءٍۢ ۚ سُبْحَٰنَهُۥ وَتَعَٰلَىٰ عَمَّا يُشْرِكُونَ
Allah is the one who created you, then provided for you, then will cause you to die, and then will give you life. Are there any of your "partners" who does anything of that? Exalted is He and high above what they associate with Him.
Common Words
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God is the One Who created you then provided for you then makes you die then gives you life is there anyone among your associates of those whom you have associated with God who does anything of the kind? No! Glory be to Him and exalted be He above what they associate with Him.
Ibn Abbas Commentary
(Allah is He Who created you) as living beings in the wombs of your mothers and then He made you emerge from there possessed of a spirit (and then sustained you) provided you with sustenance until you die, (then causeth you to die) when your lifespan expires, (then giveth life to you again) for the resurrection after you die. (Is there any of your (so called) partners (of Allah)) of your idols, O people of Mecca, (that doeth aught of that) who is able to do any of this? (Praised) He exonerated Himself from having a son or partners (and exalted be He above what they associate (with Him)) of idols!