Tafsir of Al-Waqi'ah 56:85

(And We are nearer to him) meaning the one who is dying, as understood from the context. (Than you) and what is intended by "nearness" is knowledge; it is a case of mentioning the cause and intending the effect, for nearness is the strongest cause for observation and knowledge. Many have said: The intent is nearness in knowledge and power—meaning, We are nearer to him in all of that than you, as you do not know anything of his state except what you witness of the signs of distress, without comprehending its essence, its nature, or its true causes, and you are unable to directly repel it except through means that are of no avail. We are the ones who encompass the details of his states through Our knowledge and power, or [the meaning is] by way of the angels of death, (but you do not see).

(85) (You do not perceive Our being nearer to him than you, due to your ignorance of Our affairs. You have already learned that the address is directed to the disbelievers. It is also said: You do not perceive the essence of what is happening to him, with the understanding that the implication is derived from "you are looking." "Seeing" [al-absar] is either from "sight" [basar] with the eye, used metaphorically for perception, or it is from "insight" [basirah] of the heart. It is also said: What is intended by His—the Almighty—nearness to him more than you is the nearness of His messengers—the Almighty and Majestic—meaning: And Our messengers who seize his soul and attend to its extraction are nearer to him than you, but you do not see them.)