… as supposed by one who has not understood the exegesis of the Quran; rather, it is precisely this meaning that the Almighty has negated of Himself at the end of the surah when He said, “and no weariness touched Us” (50:38).

He then declared that they "are in perplexity about a new creation" (50:15)—that is, the prospect of restoring creation anew has confounded them.

Next He directed them to one of the greatest signs of His power, the clearest testimonies to His Lordship, and the most compelling proofs of the Resurrection: the creation of the human being. Indeed, it stands among the strongest evidences of both monotheism and the Hereafter. What argument could be clearer than the fashioning of this human form with all its limbs, faculties, and qualities; the flesh, bones, veins, nerves, ligaments, channels, instruments, bodies of knowledge, acts of will, and crafts that it contains—each and every one of them brought forth from a single drop of fluid? Were a servant fair to his Lord, he would find sufficiency in reflecting upon his own self and would infer from his very existence everything the messengers have reported about Allah, His names, and His attributes.

He—glorified be He—then informed of His encompassing knowledge of the human being, to the point that He knows the very whisperings of his soul.

He further proclaimed His nearness to him in knowledge and oversight, a nearness closer than the vein that lies within his own body; thus He is nearer to him, in His power over him and His knowledge of him, than that vein itself. Our teacher (1) said that the pronoun "We" in His statement refers to "Our angels," just as He said, “So when We have recited it, follow its recitation” (75:18), meaning: when Our messenger Gabriel recites it to you. He added that this is confirmed by His words, “when the two receivers receive” (50:17); the nearness mentioned there is expressly linked to the receiving by the two angels. Had what was intended been the nearness of the Divine Essence, it would not have been restricted to the moment when the angels receive. The verse, therefore, provides no support either for an incarnationist or for a denier of the attributes.

Finally, the Almighty informed that on his right and on his left there are two angels recording his deeds.