Al-Baqara • EN-TAFSIR-IBN-ABBAS
﴿ كَيْفَ تَكْفُرُونَ بِٱللَّهِ وَكُنتُمْ أَمْوَٰتًۭا فَأَحْيَٰكُمْ ۖ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ ثُمَّ إِلَيْهِ تُرْجَعُونَ ﴾
“How can you refuse to acknowledge God, seeing that you were lifeless and He gave you life, and that He will cause you to die and then will bring you again to life, whereupon unto Him you will be brought back?”
(How disbelieve you in Allah) how astonishing that you disbelieve in Allah (when you were dead) sperm drops in the loins of your fathers (and He gave life to you!) in the wombs of your mothers. (Then He will give you death) when your lifespan ends, (then life again) for the Resurrection, (and then unto Him ye will be returned) in the Hereafter whereupon He shall requite you for your works.