Tafsir of Al-Waqi'ah 56:83

When the Soul reaches the Throat at the Time of Death, it cannot be brought back; this proves Reckoning shall occur Allah the Exalted said,

فلوﻻ إذا بلغت

Then why do you not (intervene) when it reaches, in reference to the soul,

الحلقوم

Al-Hulqum, i.e., the throat, at the time of death. Allah the Exalted said in other Ayat,

كﻼ إذا بلغت التراقى

وقيل من راق

وظن أنه الفراق

والتفت الساق بالساق

إلى ربك يوميذ المساق

Nay, when (the soul) reaches to the collar bone, and it will be said: "Who can cure him (and save him from death)'' And he will conclude that it was (the time) of parting (death); And one leg will be joined with another leg (shrouded). The drive will be on that Day to your Lord (Allah). (75:26-30) Allah said here,

وأنتم حينيذ تنظرون