(Al-Vaqia) 56 : 85
وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنْكُمْ وَلَٰكِنْ لَا تُبْصِرُونَ
And indeed We are the closest into him while you are not having the Insight.
Since the Spirit (life plus soul) is the part of the Spirit of Lord, it is Lord who is the closest to any person than others. But the disbelievers who don’t identify Lord Allah and Satan from Adhikr don’t understand this fact. The disbelievers who do not transform the Jinn soulmate in to believer with Adhikr-the Permission mentioned in verse 10: 100-will see Satan gloomily at the time of their death as explained in verse 75: 24. The one in thousand believers in to the Paradise who have seen the Lord from Adhikr will only die seeing the Lord pleasantly as explained in verses 75: 22-23. See explanation 8: 24; 38: 74, 82-83; and 50: 16, 27-30.