Overall meaning : The Almighty says: Such God who can do all that is Allah, the Knower of all things, both what is hidden from and unseen by His creation and what can be witnessed by them, the All-Mighty, the All-Merciful, who brings everything into being in the highest perfection. He created Adam from clay, then He made his progeny from an extract of a mean, despised and delicate fluid (semen). Then He fashioned him in due proportions and breathed spirit into him; and has endowed you with hearing, sight and hearts. Yet, despite all these favours, you give little thanks!
The idolaters mockingly ask, showing their outright denial of the resurrection of the dead, ‘What! After our bodies have dissolved into dust and vanished in the earth, are we then to be brought to life again?!’ The fact of the matter is that they do not believe in the resurrection and they deny that they will ever meet their Lord.
Say to them, Muhammad, ‘The angel of death, whom Allah has entrusted with the task of taking away your souls, will cause you to die; then you will be brought back to your Lord to repay you according to your deeds.’