Verse 28

How can you refuse to acknowledge Allâh seeing that you were lifeless and He gave you life; then will He cause you to die, and then will bring you again to life; and again to Him will you return. (Kayfa takfurûna bi'llâhi wa kuntum amwâtan fa-ahyâkum thumma yumîtukum thumma yuhyîkum thumma ilayhi turja'ûn.)

As in the previous verses, the positioning and word-order of this verse has three aspects:

The positioning of this verse's meaning in relation to what precedes it.

Consider this: Allâh the Most High, having called on the people to worship Him and believe in Him, and having indicated the fundamental beliefs and the injunctions [pertaining to action] and having mentioned their evidences summarily, resumes [the discussion] in this verse and the three subsequent ones by setting out evidences for them and enumerating the bounties that the evidences comprise. The greatest of these bounties is life, indicated by this verse. The continuance of life (al-baqâ ), that is, life made perfect and complete through the ordering of the heavens and the earth, is indicated by the second verse. Man's superiority and ennoblement over all beings is indicated by the third verse, and his being taught knowledge [is stated] by the fourth.

In respect of their form, these bounties are a proof of [divine] providence and purpose (dalîl al-'inâya wa'l-ghâya), so too they are proof of [the obligation of] worship. For it is obligatory to thank the Bestower of Bounties, while reasonably ingratitude is proscribed (harâm). In respect of reality, [these bounties] are a proof that things are given existence out of nothing (dalîl ikhtirâ'i) [and thus] of the first creation and the resurrection of the dead (al-mabda' wa'l-ma'âd). Furthermore, just as this verse looks to the preceding ones, so it looks to the earlier ones that discuss the disbelievers and dissemblers. It infers with its amazed rhetorical question that it is hitting them over the head, and condemning, threatening, and intimidating them.