Isma‘il ibn Abd al-Qahir informed us; Abd al-Ghafir ibn Muhammad informed us; Muhammad ibn Isa al-Juludi informed us; Ibrahim ibn Muhammad ibn Sufyan informed us; Muslim ibn al-Hajjaj narrated to us; Muhammad ibn Salamah al-Muradi narrated to me; Abd Allah ibn Wahb narrated to us from Amr ibn al-Harith; Abu Yunus informed us that he narrated from Abu Hurayrah that the Messenger of Allah, peace and blessings be upon him, said: “Whenever Allah sends down a blessing from heaven, a group of people becomes disbelieving because of it. Allah Most High sends down rain, and they say, ‘We were given rain by such-and-such a star.’” (1)
“Then why, when the soul reaches the throat, (83) while you are at that moment looking on, (84) and We are nearer to him than you, though you do not see—(85) then why, if you are not subject to reckoning, (86) do you not restore it, if you are truthful? (87) Then, if he is among those brought near, (88) there will be comfort, fragrant provision, and a Garden of Bliss. (89)”
His saying, Exalted is He: “Then why”—that is, why do you not—“when it reaches the throat,” meaning, when the soul reaches the throat at the time of death. “While you are at that moment looking on”: that is, O family of the dying person, you look at him, awaiting the moment when his soul will depart. It is also said that the meaning of “looking on” is: looking upon My command and authority; you are unable to ward it off and possess no power over anything.
“And We are nearer to him than you,” through knowledge, power, and sight. It is also said: Our messengers, who take his soul, are nearer to him than you are, “though you do not see” those who have come to him.
“Then why”—that is, why do you not—“if you are not subject to reckoning,” meaning, not owned by another. Most of them said that it means: not held to account and recompensed. “Do you not restore it, if you are truthful?” That is, restore the soul of this deceased person to his body after it has reached the throat.
Thus, He answered both His saying, “Then why, when it reaches the throat,” and His saying, “Then why, if you are not subject to reckoning,” with one answer. Similar is His saying, Exalted is He: “And when guidance comes to you from Me, whoever follows My guidance shall have no fear concerning them...” (al-Baqarah 38). Both clauses are answered by a single response. Its meaning is: If the matter is as you claim—that there is no resurrection, no reckoning, and no God who recompenses—then why do you not restore the soul of one dear to you when it reaches the throat? If you are unable to do so, then know that the matter belongs to another: Allah, Exalted is He. So believe in Him.
He then mentioned the classes of created beings at death and explained their ranks, saying: “Then, if he is among those brought near.” “Then, if he is among those brought near” refers to the foremost. “Then there will be comfort”: Ya‘qub recited it as rūḥun, with the letter rā’ vowelled with u.