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وَهُوَ ٱلْقَاهِرُ فَوْقَ عِبَادِهِ وَيُرْسِلُ عَلَيْكُم حَفَظَةً حَتَّىٰ إِذَا جَآءَ أَحَدَكُمُ ٱلْمَوْتُ تَوَفَّتْهُ رُسُلُنَا وَهُمْ لاَ يُفَرِّطُونَ
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-Al-An‘âm ( الأنعام )

Kashani Tafsir

He is the Vanquisher over His servants, by His disposal over them as He wishes and His annihilation of them in the source of nondelimited union, since there is nothing that will not be vanquished therein. And He sends over you guardians, namely, their faculties wherein is imprinted every state in accordance with the extent of its firm-rootedness or lack thereof, manifesting itself on them upon their being stripped off from the body and assuming a form that corresponds to it, being either subtle and spiritual leading it to the spirit and to reward, or dark and corporeal leading it to chastisement. Indeed these forms will be manifested upon their limbs and organs, becoming configured according to their configurations and will speak against them through their deeds by the tongue of the state; and [these guardians] are also the heavenly faculties, to which we have alluded and the engraving therein of all particular accidents, that are manifested on them in their entirety upon their separation from the body, leaving out neither small nor great but having counted it against them [cf. Q. 18:49], these being the very messengers that receive them upon death.