Overall meaning : The Almighty declares that with Him alone are the treasures of all that lies beyond the reach of human perception, that none knows but He; and He knows whatever is on land and in the sea. No leaf falls without His knowing it. There is no seed in the earth’s deep darkness, nor anything moist or dry but is recorded in the Preserved Tablet.
It is He, Exalted be He, who takes people’s souls at night in sleep and knows what they do during the day, then He wakes them up from their sleep so that they may complete the period of time He has appointed for them on earth; and to him alone will they all be returned on the Day of Resurrection, then He will inform them of what they have done in their lives and repay them accordingly.
It is He, Glorified be He, who reigns supreme and has absolute control over His servants, and He sends forth angels to protect them and keep a record of whatever they do until death approaches them. When death comes to anyone of them, the angels Allah has appointed to take people’s souls will cause him to die, and they never fail in their duty.
Then, after death and the transitional period between the world and the hereafter, they will all be returned to Allah—their True Lord. His alone is the judgement. He will judge them fairly according to their actions, and He is the swiftest of all reckoners.