Tafsir of Nuh 71:18

That is, into the earth, through burial upon your death.

From it, at the time of the Resurrection and the Gathering.

A certain bringing forth, in which there is no doubt. The verb "return you" (yu‘īdukum) is conjoined with "then" (thumma) because of the lapse of time between the initial creation and the return—the time in which the obligations of the law took place, by which they became entitled to recompense after the return.

The verb "bring you forth" (yukhrijukum) is conjoined with "and" (waw) rather than "then," even though the bringing forth also involves a lapse of time, because the states of the barrier (barzakh) and the Hereafter are, in effect, a single matter, as if it were one occurrence. It is not permissible for some parts of it to be certain to occur while others are not; rather, the entire sequence must inevitably come to pass, even if it is delayed after the initial creation.