When Allah speaks of disbelief in the Resurrection, He also mentions the evidence of His power and ability to resurrect that is evident from the way He initiates creation. Allah says:

﴿يَأَيُّهَا النَّاسُ إِن كُنتُمْ فِى رَيْبٍ مِّنَ الْبَعْثِ﴾

(O mankind! If you are in doubt about the Resurrection,) which means the time when souls and bodies will be raised up on the Day of Resurrection,

﴿فَإِنَّا خَلَقْنَـكُمْ مِّن تُرَابٍ﴾

(then verily, We have created you from dust,) meaning, `you were originally created from dust', which is what Adam, peace be upon him, was created from.

﴿ثُمَّ مِن نُّطْفَةٍ﴾

(then from a Nutfah,) ﴿32:8﴾ meaning, then He made his offspring from semen of despised water.