Is it not so then, that He would be able to give life to the dead?
meaning, is not He Who made this perfect creation from this weak drop of sperm able to repeat that as He did originally?
And "the ability to repeat that" either refers to the origination only, or to both that and the process of perfecting it, according to two different views, as in Allah's saying;
وَهُوَ الَّذِى يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ وَهُوَ أَهْوَنُ عَلَيْهِ
And He it is Who originates the creation, then He will repeat it; this is easier for Him. (30;27)
The first view is more popular, and Allah knows the best.
Supplication upon Completing this Surah
Abu Dawud recorded from Musa bin Abi A'ishah that he said,
"A man used to pray on top of his house and whenever he recited,
لَيْسَ ذَلِكَ بِقَادِرٍ عَلَى أَن يُحْيِيَ الْمَوْتَى
(Is it not so then, that He would be able to give life to the dead) he would say,
`Glory to You, of course.'
So the people asked him about that and he said,
`I heard it from the Messenger of Allah ."'
Abu Dawud was alone in transmitting this Hadith and he did not mention who this Companion was, but there is no harm in that.
This is the end of the Tafsir of Surah Al-Qiyamah, all praise and thanks are due to Allah