Tafsir of Al-Qiyamah 75:30

The drive will be on that Day to your Lord! meaning, the place of return and the destination. This is that the soul ascends into the heavens and Allah says, "Return my servant to the earth, for verily, I have created them from it, I return them into it, and from it I will bring them out at another time.'' This has been reported in the lengthy Hadith of Al-Bara'. Verily, Allah says,

وهو القاهر فوق عباده ويرسل عليكم حفظة حتى إذا جاء أحدكم الموت توفته رسلنا وهم ﻻ يفرطون

ثم ردوا إلى الله مولهم الحق أﻻ له الحكم وهو أسرع الحسبين

He is the Irresistible (Supreme), over His servants, and He sends guardians over you, until when death approaches one of you, Our messengers take his soul, and they never neglect their duty. Then they are returned to Allah, their True Master. Surely, for Him is the judgement and He is the swiftest in taking account. (6:61,62) Mentioning the Case of the Denier Allah says,

فﻼ صدق وﻻ صلى