Tafsir of Al-Mursalat 77:26

Have We not made the earth Kifat for the living and the dead? Ibn `Abbas said, "Kifat means a place of shelter.'' Mujahid said, "It holds the dead so that nothing is seen of it.'' Ash-Sha`bi said, "Its interior is for your dead and its surface is for your living.'' Mujahid and Qatadah also said this