And it is He who begins creation; then He repeats it, and (30:27)

﴿وَهُوَ الَّذِي يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ وَهُوَ أَهْوَنُ عَلَيْهِ ۚ وَلَهُ الْمَثَلُ الْأَعْلَىٰ فِي السَّمَاوَاتِ وَالْأَرْضِ ۚ وَهُوَ الْعَزِيزُ الْحَكِيمُ﴾
[ الروم: 27]

30:27 And it is He who begins creation; then He repeats it, and that is [even] easier for Him. To Him belongs the highest attribute in the heavens and earth. And He is the Exalted in Might, the Wise.

He is the one who initiates the creation without there being anything like it before, then he resurrects it after making it expire.
Bringing it back is easier than initiating it, but both are easy for Him because whenever He intends something, He says “Be!” and it happens.
For Him Mighty and Majestic is the highest of praise in whatever qualities of majesty and perfection he is praised with.
He is the almighty who cannot be overcome, the Wise in His creation and decree.

And He it is Who originates the creation, then will repeat it (after it has been perished), and this is easier for Him. His is the highest description (i.e. none has the right to be worshipped but He, and there is nothing comparable unto Him) in the heavens and in the earth. And He is the All-Mighty, the All-Wise.

phonetic Transliteration

Wahuwa allathee yabdao alkhalqa thumma yuAAeeduhu wahuwa ahwanu AAalayhi walahu almathalu alaAAla fee alssamawati waalardi wahuwa alAAazeezu alhakeemu

Abdullah Yusuf Ali - Translation

It is He Who begins (the process of) creation; then repeats it; and for Him it is most easy. To Him belongs the loftiest similitude (we can think of) in the heavens and the earth: for He is Exalted in Might, full of wisdom.

Safi-ur-Rahman al-Mubarakpuri

And He it is Who originates the creation, then He will repeat it; and this is easier for Him. His is the highest description in the heavens and in the earth. And He is the All-Mighty, the All-Wise.) Allah says:

Page 407 English transliteration