Tafsir of Abasa 80:21

"Then He caused him to die and provided him a grave," meaning He made him possessor of a grave in which his corpse is concealed, as an honor to him. He does not leave him cast upon the earth, where those who see him would find him repulsive and beasts and birds would tear him apart if they seized him, as is the case with other animals.

The intended meaning of "provided him a grave" (aqbarahu) is that the Almighty commanded his burial. It is said, "He buried (qabara) the dead," if he buried him with his own hand. From this is the saying of al-A‘sha: If she were to lean a dead person against her bosom, He would live, and not be moved to a grave-digger (qabir).

"He provided him a grave" (aqbarahu) means He commanded his burial or enabled it. The verse contains an indication of the legitimacy of burying a human being, which is a matter upon which there is no disagreement. As for the burial of other animals, it is said that it is not disliked, and it may be sought for a legitimate reason that necessitates it, such as averting the harm of its stench, for example.

The act of causing death is counted among the blessings because it is, in general, a bridge to eternal life and abiding bliss. These blessings were singled out for mention because they contain an account of the states of man from his inception to his conclusion, and they encompass blessings that are purely out of the grace of Allah, the Exalted. If the rational person contemplates this, he will realize the ugliness of disbelief and the ingratitude toward the blessings of the Lord, glory be to Him, and will thus thank Him—the Almighty and Majestic—through faith and obedience.