Nay - who is it that creates [all life] in the first instance, and then brings it forth anew?60
And who is it that provides you with sustenance out of heaven and earth?61
Could there be any divine power besides God? Say: "[If you think so,] produce your evidence - if you truly believe in your claim!"62
This relates to man's life on earth and his resurrection after bodily death as well as to the this - worldly cycle of birth, death and regeneration manifested in all organic nature.
As in 10:31 , the term "sustenance" (rizq) has here both a physical and a spiritual connotation; hence the phrase, "out of heaven and earth".
Lit., "if you are truthful" - the implication being that most people who profess a belief in a multiplicity of divine powers, or even in the possibility of the One God's "incarnation" in a created being, do so blindly, sometimes only under the influence of inherited cultural traditions and habits of thought, and not out of a reasoned conviction.