In the beginning God created the heaven and the earth. He is unchangeable. God is so constituted that He cannot change. He possesses all power. He could bot be God.
Man makes things out of existing materials.
God creates out of non-existent materials, objects that are good and perfect. He is present everywhere at one and the same time. He has all knowledge. Nothing is hidden from the Lord. For the eyes of the LORD run to and fro throughout the whole earth, to shew himself strong in the behalf of them whose heart is perfect toward him.