“We” signify that Allah did this through His angels, even though they do not know the angels’ number, names, attributes, or the true nature of their beings. Those firmly grounded in knowledge are not like the ignorant, who do not understand “Indeed, We” and “We,” but merely utter words whose meanings they do not know, or allow the possibility of three distinct gods, or one with no helpers.

An example of this is Allah Most High’s statement:

“Allah takes the souls.”

For He, glorified be He, takes them through His messengers, as He says:

“Our messengers take him in death.”

“The Angel of Death takes your souls.”

He takes them through His messengers, foremost among whom is the Angel of Death.

His statement:

“So when We have recited it, follow its recitation,”

refers to Gabriel’s recitation of it to him. Allah recited it through Gabriel, as He says:

“Or He sends a messenger who reveals, by His permission, whatever He wills.”

Thus, He speaks to Muhammad through Gabriel’s tongue and by sending him to Muhammad. The same is established concerning the believers, as He Most High says:

“Allah has already informed us about you.”

Allah informed them only through Muhammad.

Likewise, He says:

“Say, ‘We believe in Allah and in what has been sent down to us.’”

“And what He has sent down to you of the Book and wisdom.”

It was sent down to the believers through Muhammad. Likewise, the angels themselves draw near to the dying person.

As for His statement:

“We are closer to him than his jugular vein,”

He, glorified be He, and His angels know what the servant’s soul whispers within him, as is established in the two Sahih collections:

“When a servant intends a good deed but does not perform it, Allah says to His angels, ‘Record it for him as one good deed.’ If he performs it, He says, ‘Record it for him as ten good deeds.’ And when he intends an evil deed”