﴿ 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;”

(Who made all things good which He created) He Who perfected everything He created, (and He began the creation of man) i.e. Adam (from clay) from the surface of the earth;