وَهُوَ الَّذِي يَتَوَفَّاكُم بِاللَّيْلِ وَيَعْلَمُ مَا جَرَحْتُم بِالنَّهَارِ ثُمَّ يَبْعَثُكُمْ فِيهِ لِيُقْضَى أَجَلٌ مُّسَمًّى ثُمَّ إِلَيْهِ مَرْجِعُكُمْ ثُمَّ يُنَبِّئُكُم بِمَا كُنتُمْ تَعْمَلُونَ
It is He who takes your souls by night, and He knows what you do by day, then He reanimates you therein so that a specified term may be completed. Then to Him will be your return, whereat He will inform you concerning what you used to do.
Agha Ali Puya Commentary
Commentary on Quran 6:60
[Pooya/Ali Commentary 6:60] This verse confirms the meaning of tawaffa referred to in verse 55 of Ali Imran - to take away. Tawaffa does not always mean death. As the rest of His creation is subject to His law and plan, so is man's life at every moment, awake or asleep. We go to sleep by night (He takes our souls) with the record of all we have done in our waking moments, and by day we awaken again to our activities, and so it goes on until we fulfil the term of our life appointed for this world. Then comes death with the full record of our whole life; and then in the end, comes the final awakening on the day of reckoning.