As-Sajda • BN-TAFSEER-IBN-E-KASEER
﴿ ٱلَّذِىٓ أَحْسَنَ كُلَّ شَىْءٍ خَلَقَهُۥ ۖ وَبَدَأَ خَلْقَ ٱلْإِنسَٰنِ مِن طِينٍۢ ﴾
“who makes most excellent everything that He creates. Thus, He begins the creation of man out of clay;”
Please check ayah 32:9 for complete tafsir.