Allah created man and fashioned him for set tasks. In the same manner He created plants and animals. But if man or animals die, surely Allah is able to give them life as surely as He created them in the first instance.
Surely all men die, and just as surely Allah gives them life with His ability, and judges them on their deeds and actions. We know Allah is the Creator and can recreate us, because if one can do something he has the ability to do it again.
For instance, if your teacher asks you to draw a picture on the blackboard and colour it. Then if after you have drawn it with beautiful colours, the teacher asks you to rub it out and do it again, could you repeat the same drawing again?
Of course you would be able to repeat the picture. It is what you created and are capable of doing again.
From this example, we can understand Allah is Able to give life to the dead because it is He Who created them in the beginning. Allah can surely give life to the dead. He judges them on their deeds. On Resurrection Day He will re-create the dead for judgement, and then allow the doer of good to enter paradise but cast the evil-doer into hell.
As it is said: “Surely Allah gives life to the dead.”