27أَأَنتُم أَشَدُّ خَلقًا أَمِ السَّماءُ ۚ بَناهاAli Unal(O humankind!) Are you harder to create or is the heaven? He has built it.1As noted in 30: 27, note 7; 31: 28, note 6; and 40: 57, note 17, nothing is difficult for God. To put it more properly, difficulty is not an attribute that can be conceived of for God, for everything is absolutely easy for Him in the same degree. So the comparison in the verse is from the perspective of humankind, asking which is more difficult for us to conceive of, rather than for God to do.