التفسير التبليغي
Indeed, it is He who originates and restores (13)
He restores the hearts that have deviated despite the effort of guidance.
He originates what did not exist and was deemed impossible.
(Indeed, it is He who originates and restores) ... meaning, He creates for the first time, then He restores it to annihilation.
He originates creation from non-existence, bringing it into being initially, then He restores it after having turned it into dust.
Source: التفسير التبليغي