َ

﴾25﴿ Tazunnu any yuf'ala bihaa faaqirah
﴾26﴿ Kallaaa izaa balaghatit taraaqee
﴾27﴿ Wa qeela man raaq
﴾28﴿ Wa zanna annahul firaaq
﴾29﴿ Waltaffatis saaqu bissaaq
﴾30﴿ Ilaa rabbika yawma'izinil masaaq
﴾31﴿ Falaa saddaqa wa laa sallaa
﴾32﴿ Wa laakin kazzaba wa tawalla

﴾25﴿ They think that a crushing calamity will befall them
﴾26﴿ Never indeed! When the soul reaches the throat
﴾27﴿ And it will be said, Who is the healer
﴾28﴿ And he will think that this is the time of separation
﴾29﴿ And the leg will be joined with the other leg
﴾30﴿ On that day, the journey will be toward your Lord
﴾31﴿ But he neither affirmed the truth nor prayed
﴾32﴿ But he denied and turned away

[26] This is also a warning through the mention of the state of dying.
“Al-Tarāqī” is the plural of taraquwah, and there are two taraquwah bones on either side of the naḥr (the hollow at the base of the neck).
Using the plural form here emphasizes the intensity—meaning that on every side of the throat, there is anguish as the soul struggles to emerge.
[27] “Rāqin” is derived from ruqyah—raqā, yarqī—meaning to recite healing supplications.
What is meant by “qīla” (it was said) is that those present at the time of death say: “Is there anyone who can recite a healing incantation?”—thinking he is still ill.
Or they say this hoping someone will recite Surah Yāsīn and prompt him with the declaration of faith—realizing that he is dying.
Alternatively, rāqin may be derived from raqa, yarqā—meaning “to ascend.” In this case, it refers to the angels saying among themselves that the soul is being raised up from the body to the realm where souls reside.
[28] Here too, ẓann (assumption) means certainty, and the indication for this is the emphasis that follows it.
“Al-Firāq” means the separation of the soul from the body, or the separation from the world, wealth, family, and children.
[29,30] This too refers to the agony of death.
“Al-Sāq” in its literal meaning refers to the leg. The meaning here is that one leg is placed over the other due to the intensity of the moment, or that both legs are wrapped together in the shroud.
“Ilā Rabbika”—this is the address of the angels at the moment of taking the soul, or a general address to mankind, indicating that the final return is to the Lord of the Worlds.
“Al-Masāq” is a miṣdar mīmī (verbal noun beginning with "mīm") meaning sawq—the act of being driven or brought forward (i.e., being led to the final destination).
[31,32] This rebuke is directed at the person mentioned in verse 3 of this surah, described with four traits:
First: “Fa-lā ṣaddaqa”—meaning he did not affirm the truth of the Messenger of Allah (May Allah bless him and give him peace) in any way. The object is omitted for generality. The negative particle lā in the past tense verb here functions like lam (negation of past).
Second: “Wa-lā ṣallā”—he did not perform prayer for the sake of Allah Almighty, meaning he did not accept tawḥīd (oneness of God). So in lā ṣaddaqa there is denial of faith, and in lā ṣallā there is denial of righteous action.
Third: “Wa-lākin kadhdhaba”—he denied.
Fourth: “Wa tawallā”—he turned away.
The first distinction is that he denied the Hereafter, and turned away from the Noble Qur’an.
The second distinction is that his denial was in faith (belief), while his turning away was with his face and body (outward behavior).
In summary, he lacks all four pillars of faith: Tawḥīd (Oneness of Allah), Risālah (Prophethood), Ākhirah (Hereafter), and the Qur’an. Thus, he is a disbeliever both outwardly and inwardly.