Surat Al-Wāqi`ah (The Inevitable) - سورة الواقعة

: Is it such a talk (this Quran) that you (disbelievers) deny?

: And instead (of thanking Allah) for the provision He gives you, on the contrary, you deny Him (by disbelief)!

: Then why do you not (intervene) when (the soul of a dying person) reaches the throat?

: And you at the moment are looking on,

: But We (i.e. Our angels who take the soul) are nearer to him than you, but you see not, [Tafsir At-Tabari, Vol.27, Page 209]

: Then why do you not, if you are exempt from the reckoning and recompense (punishment, etc.)

: Bring back the soul (to its body), if you are truthful?