(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 the Lord, it is the Lord who is closer 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 into a 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 a thousand believers into 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.