Az-Zumar • EN-TAFSIR-IBN-ABBAS
﴿ 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!”
(Allah receiveth (men's) souls) Allah takes to Himself the souls of people (at the time of their death) their sleep, (and that (soul) which dieth not (yet) in its sleep. He keepeth that (soul) for which He hath ordained death and dismisseth the rest till an appointed term. Lo herein) in keeping and releasing souls (verily are portents) signs and admonitions (for people who take thought) for people who reflect on this.