Tafsir of Al-Waqi'ah 56:83

This is a form of reproach, as you have heard, based on their denial of what is stated in His saying: {We have created you}, meaning the verses that indicate they are under His sovereignty, both in their essence, their food, their drink, and all the causes of their livelihood. The word "lawla" (why not) is used here to single out and demonstrate their incapacity. "Idha" (when) is adverbial. The pronoun in "balaghat" (it reaches) refers to the soul, understood from the context of the discourse even if it was not explicitly mentioned beforehand.

The intended meaning here is the spirit, in the sense of the vapor emanating from the heart, not the rational soul (al-nafs al-natiqah), for the latter is not described by what is mentioned. It seems this is based on the doctrine asserting the immateriality of the rational soul—that it is what is called the "command-spirit" (al-ruh al-amriyyah), and that it is neither inside the body nor outside it, and is not characterized by the attributes of bodies such as ascending, descending, and the like, as was chosen by Hujjat al-Islam al-Ghazali and a group of verifiers.

However, the school of the predecessors (al-salaf) holds that the rational soul—which is the spirit referred to in His saying: {They ask you about the spirit, say: The spirit is of the command of my Lord}—is a very subtle body permeating the body just as rosewater permeates the rose. It is living by itself and is characterized by exiting, entering, and other attributes of bodies. The scholar Ibn al-Qayyim refuted the position of al-Ghazali and those who agreed with him using many proofs he mentioned in his book al-Ruh, and according to his view, describing it as "reaching the throat" is literal.

As for the view of immateriality and non-localization, it is said: The intended meaning is the weakening of its attachment to the body and the proximity of its severance from it. It is as if it were said: "Why then, when the severing of the spirit’s attachment to the body has come?"