اللَّهُ يَتَوَفَّى الْأَنْفُسَ حِينَ مَوْتِهَا وَالَّتِي لَمْ تَمُتْ فِي مَنَامِهَا فَيُمْسِكُ الَّتِي قَضَى عَلَيْهَا الْمَوْتَ وَيُرْسِلُ الْأُخْرَى إِلَى أَجَلٍ مُسَمًّى إِنَّ فِي ذَلِكَ لَآيَاتٍ لِقَوْمٍ يَتَفَكَّرُونَ ﴿۴۲﴾ أَمِ اتَّخَذُوا مِنْ دُونِ اللَّهِ شُفَعَاءَ قُلْ أَوَلَوْ كَانُوا لَا يَمْلِكُونَ شَيْئًا وَلَا يَعْقِلُونَ ﴿۴۳﴾

﴾42﴿ Allaahu yatawaffal anfusa heena mawtihaa wallatee lam tamut fee manaamihaa fa yumsikul latee qadaa 'alaihal mawta wa yursilul ukhraaa ilaaa ajalim musammaa; inna fee zaalika la Aayaatil liqawmai yatafakkarroon
﴾43﴿ Amit takhazoo min doonillaahi shufa'aaa'; qul awalaw kaanoo laa yamlikoona shai'aw wa laa ya'qiloon

﴾42﴿ Allah takes the souls at the time of their death, and those that do not die (He takes) during their sleep. Then He retains those for whom He has decreed death and sends the others back for a specified term. Indeed, in this are many signs for a people who reflect
﴾43﴿ Have they taken intercessors besides Allah, Say, Even though they have no power over anything and do not know

[42] From this verse up to verse 52 is the third section (bāb thālith). In it appears the fifth rational proof, and once again the issue of intercession is mentioned—negating it for anyone besides Allah and affirming it solely for Allah the Exalted. There is also a rebuke against those who turn away from tawḥīd.
Then the conclusion of the arguments is stated through the command to supplicate to Allah, followed by both Hereafter and worldly warnings, and finally the sixth rational proof.
In verse 42, a rational proof is given that is even more profound than the previous ones. The earlier arguments dealt with creation, nurturing, and ownership of benefit and harm. Now, Allah's control over sleep and death is presented.
(اللَّهُ يَتَوَفَّى) — “Allah takes (souls)” — Tawaffī means to take in full, as seen in the verse: “Indeed, I will take you fully (mutawaffīka)”.
Since the word (الْأَنْفُسَ) (souls) is used here, it becomes clear that it is the taking of souls being referred to.
Regarding nafs and rūḥ, there is a difference of opinion among scholars. Some say they are distinct: Nafs is general—referring to what brings breath (whether or not perception is present), Rūḥ is specific—what brings life.
However, the majority of scholars say both refer to the same reality, with different names due to different functions or states. This view is stronger.
So, they are the same essence, but different terms are used depending on the aspect: Nafs al-ḥayāt — the soul as the bringer of life, is taken at death, Nafs al-tamyīz — the soul as the bringer of conscious awareness, is taken during sleep.
In Tafsīr al-Madārik, Rūḥ al-Ma‘ānī, and Sirāj al-Munīr, it is mentioned that the use of the term taking souls during sleep is based on the similarity between a sleeping person and a dead one, since a sleeping person cannot perceive or control, just as the dead cannot.
This is a refutation of those who claim the dead have powers of discernment and control—such as those who say a dead person knows which male and female birds land on their grave. These are ignorant claims.
(فَيُمْسِكُ الَّتِي قَضَى عَلَيْهَا الْمَوْتَ) — “So He keeps the ones for whom He has decreed death” — This proves that the souls of the dead do not return to their bodies, except when a clear text proves their return—such as the resurrection after death.
In Surah al-Baqarah, five incidents are mentioned where people were brought back to life after death. Similarly, through the miracles of ‘Īsā (peace be upon him), the dead were revived. These cases are explicitly and authentically established, so they are exceptions to this general rule.
[43] In this verse, there is a rebuke against shirk-based intercession (shafā‘at shirkiyyah). It means that these people do not reflect on the rational proofs previously mentioned, but instead look for excuses, saying: “We do not worship these beings besides Allah because we believe they are gods, but only because we consider them intercessors on our behalf.”
Then, a refutation is presented: these so-called deities have no power or control over anything concerning you—so how can they intercede without Allah’s permission?
Moreover, they are not even aware of your acts of worship toward them.
So, both claims are false:
1. That they can intercede without permission,
2. That they are worthy of being worshipped.