Al-A'laa • AR-TAFSIR-IBN-KATHIR
﴿ ٱلَّذِى خَلَقَ فَسَوَّىٰ ﴾
“who creates [every thing], and thereupon forms it in accordance with what it is meant to be,”
أي خلق الخليقة وسوى كل مخلوق في أحسن الهيئات.