The denial of the fact that it is just as easy for Allah to create us as it is for Him to resurrect us with His command "Be" and it becomes 45:24-26
45:24 They say, 'There is nothing except this life, we die and we live, it is only time that destroys us.' Surely, of this they have no knowledge, they are just guessing.
45:26 Say, 'Allah revives you and causes you to die. Then, He shall gather you on the Day of Resurrection, and of this there is no doubt, yet most people do not know.'