Tafsir Ibn Kathir -> Surah At-Tariq -> How Man is created is a Proof of Allah's Ability to Return Him to Him

Allah says,

﴿فَلْيَنظُرِ الإِنسَـنُ مِمَّ خُلِقَ ﴾

(So, let man see from what he is created!) This is alerting man to the weakness of his origin from which he was created. The intent of it is to guide man to accept (the reality of) the Hereafter, because whoever is able to begin the creation then he is also able to repeat it in the same way. This is as Allah says,

﴿وَهُوَ الَّذِى يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ وَهُوَ أَهْوَنُ عَلَيْهِ﴾

(And He it is Who originates the creation, then He will repeat it; and this is easier for Him.) (30:27) Then Allah says,

﴿خُلِقَ مِن مَّآءٍ دَافِقٍ ﴾

(He is created from a water gushing forth.) meaning, the sexual fluid that comes out bursting forth from the man and the woman. Thus, the child is produced from both of them by the permission of Allah. Due to this Allah says,

﴿يَخْرُجُ مِن بَيْنِ الصُّلْبِ وَالتَّرَآئِبِ ﴾

(Proceeding from between the backbone and the ribs.) meaning, the backbone (or loins) of the man and the ribs of the woman, which is referring to her chest. Shabib bin Bishr reported from `Ikrimah who narrated from Ibn `Abbas that he said,

﴿يَخْرُجُ مِن بَيْنِ الصُّلْبِ وَالتَّرَآئِبِ ﴾

(Proceeding from between the backbone and the ribs.) "The backbone of the man and the ribs of the woman. It (the fluid) is yellow and fine in texture. The child will not be born except from both of them (i.e., their sexual fluids).'' Concerning Allah's statement,

﴿إِنَّهُ عَلَى رَجْعِهِ لَقَادِرٌ ﴾

(Verily, He is Able to bring him back (to life)!) This means that He is able to return this man that is created from fluid gushed forth. In other words, He is able to repeat his creation and resurrect him to the final abode. This is clearly possible, because whoever is able to begin the creation then he surely is able to repeat it. Indeed Allah has mentioned this proof in more than one place in the Qur'an.