William Burkitt on 2 Corinthians 5:18

That is, all those things forementioned belonging to this new spiritual creation, are of God, as the author and efficient cause of them.

Learn, That God is the original author of the new creature, and of all things belonging thereunto. This appears partly from the nature of the work, 'tis a new creation; and partly from the objects of the work, the persons wrought upon. They are averse from God, in enmity to him, and rebellion against him, dead in sin, under the dominion of Satan. Well therefore might the apostle say, All these things are of God.