Yet the two passages are not the same. In the verse from Sūrah Yā-Sīn (Q 36:71) the verb is linked to “hands,” making it similar to the expression, “because of what your own hands have earned” (Q 42:30). In Sūrah Ṣād, however, the verb is first connected directly to Allah Himself—“to that which I created”—and only then does He say, “with My two hands” (Q 38:75).
Furthermore, in the verse from Ṣād He speaks of His sanctified Self with the singular pronoun, while the reference to the hands is in the dual form, as in, “Rather, both His hands are outstretched” (Q 5:64). In Yā-Sīn, by contrast, the hands are attached to the plural pronoun, paralleling His words, “sailing under Our eyes” (Q 11:37).
This plural construction finds its counterpart in the singular expressions, “in His hand is the dominion” (Q 67:1) and “in Your hand is all good” (Q 3:26).