And He is the One Who takes back your soul at night, and He knows what you are accomplishing during the day, then He is raising you again to complete your span of life. Then unto Him, you will all return, then He will notify you with whatever you were doing.
What we call ‘I’ and ‘you’ are not the physical body, but the soul. Lord is the owner of the universe, and He says that He is taking back us during sleep. It is told in verse 39: 42: "Lord takes the soul at the time of death, and those that do not die during their sleep. Then Lord keeps those for which He has decreed death and releases the others for a specified term; indeed in that is the sign for people who utilize their intelligence". During sleep soul only is departed from the body whereas during death the Spirit which contains life and soul is departed. The separation of the Spirit which is blown into the womb as told in verse 32: 9 from the body is called death. To take back the Spirit from the body, an Angel is appointed and then all will be returned unto the Lord as told in verse 32: 11.
Lord has fastened upon every individual's neck a Recording Book which will not omit a thing small or big unless it is recorded as explained in verses 17: 13-14. On the Day of Judgement, that Recorded Book will be produced as an Illuminated Spread Open Book for Reckoning.
The Arabic Quran reading Fujjar who read these verses are living a life totally against the dos and don'ts of Adhikr. So, as explained in verse 18: 49 on the Day of Judgment, these Fujjar Mujirims will wail while reading the Recorded Book: "Oh, woe to us! What a Book is this which leaves nothing small or great unless that it is recorded in it?" See explanation 2: 28; 4: 1, and 5: 105.