﴿ ٱللَّهُ يَتَوَفَّى ٱلْأَنفُسَ حِينَ مَوْتِهَا وَٱلَّتِى لَمْ تَمُتْ فِى مَنَامِهَا ۖ فَيُمْسِكُ ٱلَّتِى قَضَىٰ عَلَيْهَا ٱلْمَوْتَ وَيُرْسِلُ ٱلْأُخْرَىٰٓ إِلَىٰٓ أَجَلٍۢ مُّسَمًّى ۚ إِنَّ فِى ذَٰلِكَ لَءَايَٰتٍۢ لِّقَوْمٍۢ يَتَفَكَّرُونَ ﴾

“It is God [alone that has this power - He] who causes all human beings to die at the time of their [bodily] death, and [causes to be as dead], during their sleep, those that have not yet died: thus, He withholds [from life] those upon whom He has decreed death, and lets the others go free for a term set [by Him]. In [all] this, behold, there are messages indeed for people who think!”

God takes the souls at the time of their death, and those that have not died, in their sleep�He said:When God takes the souls (anfus) to Himself, He extracts the luminous spirit (rūḥ nūrī) from the subtle substance (laṭīf) of the dense natural self (nafs al-ṭabʿ al-kathīf). The taking up [of souls] (al-tawaffī) in God�s Book is of three kinds: the first is death (mawt), the second, sleep (nawm), and the third, ascension (rafʿ). Death is as we have just mentioned. Sleep is as [described] in His words: and those that have not died, in their sleep, which means that He also takes unto Himself (yatawaffā) those who have not died, in their sleep (manām). [God also] said, It is He who takes you at night [6:60] meaning, in sleep. Ascension (rafʿ) is mentioned in relation to Jesus , to whom God said, �O Jesus, I am gathering you and raising you to Me� [3:55]. Thus when a person dies, He [God] removes (yanziʿu) from him the subtle substance (laṭīf) of the luminous spiritual self (nafs al-rūḥ al-nūrī) [separating it] from the subtle substance (laṭīf) of the dense natural self (nafs al-ṭabʿ al-kathīf), and by this [luminous spiritual self] he comprehends things (yaʿqilu al-ashyāʾ), and is given the vision (rūʾyā) in the heavenly kingdom (malakūt). However, when a person sleeps, He extracts from him the subtle substance of the dense natural self, not the subtle substance of the luminous spiritual self. Therefore, when the sleeping person awakens, he recovers a subtle breath (nafas laṭīf) from the subtle substance of the spiritual self, for if this were to part from him, it would leave him without motion (ḥaraka), and lifeless (mayyit). Thus, the dense natural self has a subtle substance (laṭīfa) and likewise the spiritual self has a subtle substance (laṭīfa). The life of the subtle substance of the natural self is by virtue of the light of the subtle substance of the spiritual self (nūr laṭīf nafs al-rūḥ). The spiritual life of the subtle substance of the spiritual self (ḥayāt rūḥ laṭīf nafs al-rūḥ) is by virtue of remembrance [of God] (dhikr), just as He has said: rather they are living with their Lord, provided for [by Him] [3:169], that is, they are sustained by remembrance, due to what they attained through the subtle luminous self.