Tafsir of Muhammad 47:27

The fa in His saying, Exalted is He, "Then how [will it be] when the angels take them in death," signifies the sequencing of what follows it upon what precedes it. "How" (kayfa) is in the accusative case due to an elided verb which is the operative factor in the adverbial phrase, as if it were said: "They perform in their lives what they perform of stratagems; so how will they act when the angels take them in death?" It is also said that it is in the nominative case as the predicate of an elided subject; meaning, "How will their state be, or their stratagem, when the angels take them in death?" Al-Tabari claimed that the estimation is, "How [will it be] with His knowledge, Exalted is He, of their secrets when the angels take them in death?" This is of no consequence.

The time of "taking in death" (tawaffi) is the time of death, and "the angels" are the Angel of Death and his assistants. Al-A'mash recited it as tawaffahum with an alif instead of the ta', which admits the possibility of it being in the past tense or the imperfect tense with one of its two *ta'*s omitted, the original being tatawaffahum.

"Striking their faces and their backs" is a circumstantial qualifier (hal) for the angels. Abu Hayyan permitted it to be a circumstantial qualifier for the pronoun in "take them in death," but he weakened this view. It is, according to what has been said, a depiction of their taking in death in the most terrifying and hideous manner, highlighting what they fear and what causes them to be cowardly regarding fighting. For the striking of faces and backs in battle and jihad is something to be guarded against.

According to Ibn Abbas (may Allah be pleased with him), no one dies while in a state of disobedience but that the angels strike his face and his back; the speech, in his view, is literal, and there is no impediment to that, even if those present do not perceive the striking. That is no different from the questioning of the two angels and the rest of the states of the Barzakh (the interval between death and resurrection).

Regarding the meaning of "face," it is said to refer to the two known limbs. Ibn al-Mundhir recorded from Mujahid that he said: "They strike their faces and their posteriors, but Allah, Exalted is He, is Generous and uses metaphors." Al-Raghib and others said: "The intent is the front and the back."

It is also said: The time of this taking in death is the time of their being driven on the Day of Resurrection toward the Fire, and the angels are the angels of punishment on that day.

It is also said: The time is that of battle, and the angels are the angels of victory, striking their faces if they stand firm and their backs if they flee, in aid of the Messenger of Allah (may Allah bless him and grant him peace). Both of these views are as you can see.