1 . Said of the divine agent: To bring into being, cause to exist; esp. to produce where nothing was before, 'to form out of nothing'.

2 . To mak, form, constitute, or bring into legal existence (an institution, condition, action, mental product, or form, not existing before)

To make:

1 . To produce (a material thing) by combination of parts, or by giving a certain form to a portion of matter, to manufacture; to construct, assemble, frame, fashion.

2 . Of God (also of Nature personified, etc.): to create (a material or spiritual object).