Tafsir of - Ar-Room_en.arberry TafsirHub

30:27
27
وَهُوَ الَّذِي يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ وَهُوَ أَهْوَنُ عَلَيْهِ ۚ وَلَهُ الْمَثَلُ الْأَعْلَىٰ فِي السَّمَاوَاتِ وَالْأَرْضِ ۚ وَهُوَ الْعَزِيزُ الْحَكِيمُ
It is He who first creates and then reverts it. This is how His law works inevitably. His semblance is of the most sublime in the heavens and the earth. He is all-mighty and all-wise.

common.revelation-Meccan
common.hizb : 162

لَهُ الْمَثَلُ الْأَعْلَىٰ (For Him is the highest attribute - 30:27) The word مَثَل mathal is used for any such thing which has resemblance and similarity with something else, but its being exactly like that is not necessary. Therefore, the Qur'an has used the word 'mathal' for Allah Ta’ ala at several places, as in this very verse, and in another but Allah Ta’ ala's Being is completely beyond resemblance. (That is why the word 'mathal' has been translated above as 'attribute', which is also a possible lexical meaning of the word.)

It is He who first creates and then reverts it. This is how His law works inevitably. His semblance is of the most sublime in the heavens and the earth. He is all-mighty and all-wise.