Allah takes back the souls at the time of their death, and those who didn’t die, in their sleep; then upon whom death is decreed, He withholds them, and He sends back others to a fixed time, indeed in that there are Signs for the people who are meditating and reflecting.
In sleep, the soul is departed while life is not departed. But in death, ‘Rooh’—Spirit—which includes life and soul is departed. That is to be understood from saying ‘Allah takes back the souls’. To those for whom death is not decreed, the souls taken back in sleep are sent back up to a fixed time. By saying ‘indeed in that there are signs for the people who are meditating and reflecting’ means that mankind who are endowed with intelligence should be able to think about sleep and death and find the difference between Spirit and soul, and should be able to approve the Single Deity working behind them and familiarize that Single Deity with the entire mankind. Since Adhikr contains the soul of the Book and the meaning (the life of the Book), It has the name Rooh-Spirit. Since the hypocrites are living by considering life only without considering the soul, they are killed, as told in verses 63: 4 and 80: 17. About the hypocrites, it is told in verses 27: 80-81 and 30: 52-53 that since they have no soul, they are in a state of death, and so there is no benefit in warning them with Adhikr.
The mankind who is given Spirit—Rooh—is also taught Adhikr, which is the soul of the Book. Then through 313 Messengers, Adhikr—the Truth and Proof—is revealed to remind them of the aim of life, as told in verses 4: 163-164; 21: 24, and 41: 43. See explanation 6: 60; 13: 3; 17: 85; 36: 10-11, 69-70.