﴿ وَهُوَ ٱلَّذِى يَبْدَؤُا۟ ٱلْخَلْقَ ثُمَّ يُعِيدُهُۥ وَهُوَ أَهْوَنُ عَلَيْهِ ۚ وَلَهُ ٱلْمَثَلُ ٱلْأَعْلَىٰ فِى ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ ۚ وَهُوَ ٱلْعَزِيزُ ٱلْحَكِيمُ ﴾

“And He it is who creates [all life] in the first instance, and then brings it forth anew: and most easy is this for Him, since His is the essence of all that is most sublime in the heavens and on earth, and He alone is almighty, truly wise.”

لَهُ الْمَثَلُ الْأَعْلَىٰ (For Him is the highest attribute - 30:27) The word مَثَل mathal is used for any such thing which has resemblance and similarity with something else, but its being exactly like that is not necessary. Therefore, the Qur'an has used the word 'mathal' for Allah Ta’ ala at several places, as in this very verse, and in another but Allah Ta’ ala's Being is completely beyond resemblance. (That is why the word 'mathal' has been translated above as 'attribute', which is also a possible lexical meaning of the word.)