Allah informs of the condition at the time of death and what terrors it contains. May Allah make us firm at that time with the Firm Statement. Allah says,
{Nay, when it reaches to the collarbones.}

If we make the word “Kalla.” negative, then this Ayah means, ‘O son of Adam! You are not able to deny that which I informed you of at that time (death). This will become something witnessed by you with your own eyes.’ If we consider the word “Kalla.” to be a word of affirmation, then this would be the most obvious meaning. In this case it would mean that it is certainly true when the soul reaches the collarbones - meaning, your soul will be pulled out of your body and it will reach your collarbones.’ This is similar to Allah’s statement,
{Then why do you not (intervene) when (the soul of the dying person) reaches the throat? And you at the moment are looking on, but We are nearer to him than you, but you see not, then why do you not if you are exempt from the reckoning and recompense, bring back the soul, if your are truthful?}
Thus, Allah similarly says here,
{Nay, when it reaches to the collarbones. And it will be said: "Who can cure him?"}

‘Ikrimah reported from Ibn ‘Abbas that he said, “Meaning, who is the person who recites divine prayers of healing so that he may come and cure him?” Abu Qilabah made a similar statement when he said, {So worship what you like besides Him.} And like Allah’s statement, {Do what you will.} There are other examples of this as well.
Abu ‘Abdur-Rahman An-Nasa'i recorded from Sa'id bin Jubayr that he said, “I mentioned to Ibn ‘Abbas,
{Woe to you! And then woe to you! Again, woe to you! And then woe to you!}

He (Ibn ‘Abbas) replied, 'The Messenger of Allah said this to Abu Jahl, then Allah, the Mighty and Sublime, revealed this Ayah.'” Ibn Abi Hatim recorded from Qatadah that he said concerning Allah’s statement,
{Woe to you! And then woe to you! Again, woe to you! And then woe to you!}

“It is a threat followed by a threat, just as you hear it. They claim that the Prophet of Allah grabbed the clothes of the enemy of Allah, Abu Jahl. The Prophet then said to him, ‘Woe to you! And then (again) woe to you! Again woe to you! And then (again) woe to you!’ At this the enemy of Allah, Abu Jahl, said, ‘Are you threatening me, O Muhammad? By Allah! Neither you nor your Lord are able to do anything, and verily, I am the mightiest person walking between its (Makkah’s) two mountains.’ ”
Man will not be left neglected
Allah says,
{Does man think that he will be left neglected?}

As-Suddi said, “Meaning not resurrected.” Mujahid, Ash-Shafi'i and ‘Abdur-Rahman bin Zayd bin Aslam, all said, “Meaning, he will not be commanded and prohibited.” Apparently the Ayah includes both meanings. This means that he will not be left neglected in this worldly life, without being commanded and prohibited. He also will not be left neglected in his grave unattended to without being resurrected. Rather he will be commanded and prohibited in this life, and gathered back to Allah in the abode of the Hereafter. The intent here is to affirm the existence of the abode of the final return and to refute whoever rejects it from the people of deviance, ignorance and stubbornness. Thus, Allah uses the beginning of creation as a proof for the repetition of the creation in His saying,
{Was he not a Nutfah of semen emitted?}

meaning, was not man a weak drop of sperm from a despised fluid known as semen, that is emitted from the loins into the wombs?
{Then he became an 'Alaqah; then shaped and fashioned in due proportion.}

meaning, he became a clot, then a lump of flesh, then he was formed and the soul was blown into him. Then he became a perfect creation with healthy limbs, as either a male or a female by the permission and decree of Allah. Thus, Allah says,
{And made of him two sexes, male and female.}

Then Allah says,
{Is it not so then, that He would be able to give life to the dead?}

meaning, is not He Who made this perfect creation from this weak drop of sperm able to repeat that as He did originally? And “the ability to repeat that” either refers to the origination only, or to both that and the process of perfecting it, according to two different views, as in Allah’s saying;
{And He it is Who originates the creation, then He will repeat it; this is easier for Him.}
The first view is more popular, and Allah knows best.
Supplication upon completing this Surah
Abu Dawud recorded from Musa bin Abi ‘A’ishah that he said, “A man used to pray on top of his house and whenever he recited,
{Is it not so then, that He would be able to give life to the dead?}

he would say, ‘Glory to You, of course.’ So the people asked him about that and he said, ‘I heard it from the Messenger of Allah.’ ” Abu Dawud was alone in transmitting this Hadith and he did not mention who this Companion was, but there is no harm in that.