It is He who gives you life, then makes you die; then He will bring you back to life again. Man is surely most ungrateful.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (and he it is who gave you life) when you were very little in the wombs of your mothers, (then he will cause you to die) in young or old age, (and then will give you life (again)) at resurrection after death. (lo! man) i.e. the disbeliever budayl ibn warqa' al-khuza'i (is verily an ingrate) he disbelieves in allah, resurrection after death as well as in the immolated animals of the muslims.
Jalāl al-Dīn al-Maḥallī
تفسير : and he it is who gave you life, by originating you, then he will cause you to die, upon the conclusion of your terms [of life], then he will give you life [again], at the resurrection. truly man, that is, [truly] the idolater, is very ungrateful, for god’s graces by neglecting to affirm his oneness.