Tafsir of Abasa 80:23

Nay, but has not done what He commanded him. Ibn Jarir said, "Allah is saying, `Nay, the matter is not as this disbelieving man says. He claims that he has fulfilled Allah's right upon him regarding himself and his wealth

لما يقض ما أمره

But he has not done what He commanded him. Allah is saying that man has not fulfilled for his Lord the obligations that were imposed upon him.'' What seems apparent to me of its actual meaning -- and Allah knows best -- is that the Ayah

ثم إذا شاء أنشره

Then when it is His will, He will resurrect him. means, He will resurrect him

كﻼ لما يقض ما أمره

Nay! But he has not done what He commanded him. means, He has not done it (resurrected them) as of yet, until the time period has expired and the extent of the earthly life of humanity is complete, according to the lives of all whom Allah has written it to exist from the time they are brought into existence into the world. Verily, Allah has decreed the existence of mankind, and its duration, therefore, when that is finished with Allah, He resurrects the creatures and repeats their creation just as He initially created them. The Growth of the Seed and Other Things is a Proof of Life after Death Then Allah says;

فلينظر اﻻنسان إلى طعامه