Overall meaning : When the soul of a dying person comes up to his throat while you are at that moment helplessly looking at him, after he has gone into his death throes, and the angels We have appointed to take away his soul are closer to him than you although you do not see them: If you—who deny the resurrection—think that you are not subject to Our absolute power and that you are not going to be judged and repaid for your deeds, why can you not restore the dying person’s soul to him, if what you claim is true?!
Thus if the dying person is of those who are brought nearest to Allah, he will have rest, happiness, mercy, a good provision, sweet fragrance and a garden of bliss to enjoy its delights. If he is of the Companions of the Right Hand, he will be told, ‘Peace be upon you, Companion of the Right Hand, from your brethren the Companions of the Right Hand.’ But if he is of those who have denied the truth and gone astray, he will be welcomed with intensely boiling water and a blazing Fire whose heat he will have to suffer.
The above-mentioned reward and punishment is the absolute and certain truth. Glorify, then, Muhammad, the name of your Lord, the All-Mighty, and declare Him free from all defects and imperfections, saying, ‘Subhaana Rappiyal-‘Adheem’ (Glory be to my Lord, the Almighty).