"The earth, the man and the beast" are the three entities which God is said to have "created" (Hebrew, bara--note Genesis 1:1,21,27) in the Genesis account of creation. However, they are also said in Genesis to have been "made" (Hebrew, asah--note Genesis 1:25-26; 2:4), and that is the emphasis in our text above. Of course both aspects were accomplished in the six days of creation week after which God "rested from all His work which God created and made" (Genesis 2:3). This statement makes it abundantly plain that the present processes of nature do not "create" (call into existence out of nothing) or "make" (build up into more complex forms) anything, as our modern theistic evolutionists and evangelical uniformitarians allege. God has rested from both of these works, except in occasional miraculous intervention in the present laws and processes of "nature."
Now, because God did create and make all things, He also "owns" all things. "The earth is the Lord's, and the fulness thereof" (Psalm 24:1). "Every beast of the forest is mine, and the cattle upon a thousand hills" (Psalm 50:10). "The Lord hath made all things for Himself" (Proverbs 16:4).
Therefore, all that we possess--as individuals or as nations--has simply been entrusted to us as God's stewards, and "every one of us shall give account of himself to God" (Romans 14:12). Without a doubt this accounting will be of our handling of our goods, our minds, and our opportunities, among others. For "it is required in stewards, that a man be found faithful" (I Corinthians 4:2). Let us be thankful--not covetous; and industrious--not slothful; in everything He has entrusted to us. HMM