To make suggests making something out of something the way a carpenter makes wooden boxes out of wood. To create suggests making something out of nothing the way an artist makes paintings or poems. It is true that artists, like carpenters, have to use something elsepaint, wordsbut the beauty or meaning they make is different from the material they make it out of. To create is to make something essentially new.
When God created the creation, God made something where before there had been nothing, and as the author of the book of Job puts it, "the morning stars sang together, and all the sons of God shouted for joy" (38:7) at the sheer and shimmering novelty of the thing. "New every morning is the love / Our wakening and uprising prove" says the hymn. Using the same old materials of earth, air, fire, and water, every twenty-four hours God creates something new out of them. If you think you're seeing the same show all over again seven times a week, you're crazy. Every morning you wake up to something that in all eternity never was before and never will be again. And the you that wakes up was never the same before and will never be the same again either.