Then how can you disbelieve in God? He gave you life when you were dead. He will make you die again then bring you back to life: To Him then you will return.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (how disbelieve you in allah) how astonishing that you disbelieve in allah (when you were dead) sperm drops in the loins of your fathers (and he gave life to you!) in the wombs of your mothers. (then he will give you death) when your lifespan ends, (then life again) for the resurrection, (and then unto him ye will be returned) in the hereafter whereupon he shall requite you for your works.
Jalāl al-Dīn al-Maḥallī
تفسير : how do you, people of mecca, disbelieve in god, when you were dead, semen inside loins, and he gave you life, in the womb and in this world by breathing spirit into you (the interrogative here is either intended to provoke amazement at their [persistent] unbelief despite the evidence established, or intended as a rebuke); then he shall make you dead, after your terms of life are completed, then he shall give you life, at the resurrection, then to him you shall be returned!, after resurrection, whereupon he shall requite you according to your deeds; and he states, as proof of the resurrection, when they denied it: