Translation of the verse 27 from Surah Ar-Rum : Number of verses 60 - - page 407 - Part 21.
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.
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.
(30:27) It is He Who creates in the first instance and it is He Who will repeat the creation, and that is easier for Him. *38 His is the loftiest attribute in the heavens and the earth. He is the Most Mighty, the Most Wise.
*38) That is, "If it was not difficult for Him to create you in the first instance, how can it be difficult for Him to re-create you? Your first creation was not difficult for Him because your present existence is a living proof of that. Now it is simple commonsense that the re-making of a thing should be relatively easier for the one who trade it for the first time .