Al-Waqi'ah 56:86

<h2>When the Soul reaches the Throat at the Time of Death, it cannot be brought back; this proves Reckon</h2><p>Allah the Exalted said,</p><div class="arabic uthmani">فَلَوْلاَ إِذَا بَلَغَتِ</div><p>(Then why do you not (intervene) when it reaches), in reference to the soul,</p><div class="arabic uthmani">الْحُلْقُومَ</div><p>(Al-Hulqum), i.e., the throat, at the time of death. Allah the Exalted said in other Ayat,</p><div class="arabic uthmani">كَلاَّ إِذَا بَلَغَتِ التَّرَاقِىَ - وَقِيلَ مَنْ رَاقٍ - وَظَنَّ أَنَّهُ الْفِرَاقُ - وَالْتَفَّتِ السَّاقُ بِالسَّاقِ - إِلَى رَبِّكَ يَوْمَئِذٍ الْمَسَاقُ </div><p>(Nay, when (the soul) reaches to the collar bone, and it will be said: "Who can cure him (and save him from death)" And he will conclude that it was (the time) of parting (death); And one leg will be joined with another leg (shrouded). The drive will be on that Day to your Lord (Allah).)(75:26-30) Allah said here,</p><div class="arabic uthmani">وَأَنتُمْ حِينَئِذٍ تَنظُرُونَ </div><p>(And you at the moment are looking,) at the dying person and witnessing the stupor of death that he is experiencing,</p><div class="arabic uthmani">وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنكُمْ</div><p>(But We are nearer to him than you, ) with Our angels,</p><div class="arabic uthmani">وَلَـكِن لاَّ تُبْصِرُونَ</div><p>(but you see not.) you cannot see the angels. Allah the Exalted said in another Ayah,</p><div class="arabic uthmani">وَهُوَ الْقَاهِرُ …

Why then, if ye are not in bondage (unto Us),

Then why do ye not,- If you are exempt from (future) account,-

Then why do you not, if you are exempt from the reckoning and recompense (punishment, etc.)

If you are not held to account.