[166] God’s Absolute Power is highlighted here. The realization of His Will and His Ability to create are carried out by this two-lettered command, (Be!) (cf. 3: 47 and 59, 19: 34-35, 36: 81-82). The Possessor of such power has no need for procreation (al-Ṭabarī, Ibn Kathīr).