(And they swear by Allah their most binding oaths (that) Allah will not raise up him who dieth…) [16:38].
Al-Rabi‘ ibn Anas reported from Abu’l-‘Aliyah: “A Muslim man had a debt with an idolater and he went to ask for it to be paid. As they were talking, the Muslim happened to say: ‘By Him in Whom I have hope after death’, and the idolater retorted: ‘And you claim you will be resurrected after death?’ And he swore by Allah that Allah will not resurrect those who die. Allah, exalted is He, revealed this verse [to confirm the dead will be resurrected]”.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou