Tafsir of Al-An'am 6:60

{And it is He who takes your souls by night} The address is directed at the disbelievers, meaning: you are sprawled out all night like corpses.

{And He knows what you commit by day} Meaning: what you earn of sins during it.

{Then He raises you up therein} Meaning: then He raises you from the graves regarding that which you spent your lives doing—sleeping by night and earning sins by day—and for the sake of that. It is like saying, "For what did you call me?" and you reply, "For such-and-such a matter."

{So that a specified term may be fulfilled} This is the term He has named and set for the resurrection of the dead and their recompense for their deeds.

{Then to Him is your return} Meaning: the return to the station of reckoning.

{Then He will inform you of what you used to do} During your nights and your days.

{And He is the Subjugator over His servants, and He sends over you guardian angels until, when death comes to one of you, Our messengers take him, and they do not fail [in their duties]. Then they are returned to Allah, their true Lord. Unquestionably, His is the judgment, and He is the swiftest of accountants.}