Some of the atheists might deny that Allah U created everything that is on Earth, and say: “We are the ones who build structures, plant seeds by putting them in the Earth with fertilizers to become trees and produce fruits, manufacture goods, and invent machines, electricity, cars and aeroplanes. How is it that Allah U says that He is the One who created everything on this Earth?”
There is no doubt that this verse is valid.
However, they have not understood the meanings of the Holy Qur’an due to the limitations of their minds. Allah U is the Creator of all things. Go back in the sequence, beginning from the wheat grain. Where did the first grain come from?