Assuredly the creation of the heavens and the earth is a greater (matter) than the creation of men: Yet most men understand not.
I.e., of the universe as a whole. By stressing the fact that man is only a small, insignificant
part of the universe, the Qur’an points out the absurdity of the man-centred world-view alluded
to in the preceding verse.
Asad, Muhammad (1980). The Message of the Quran. http://www.islamicweblibrary.com/wp-content/uploads/2020/04/55877864-54484011-Message-of-Quran-Muhammad-Asad-Islam-Translation.pdf