Strange is the situation of the disbelievers. How can you disbelieve the Oneness of Allah when you can see the signs of His power in your own existence? You were nothing, and He brought you to life; then you will die, and you shall be brought to life again. Then you will return to Him and be held accountable.
How can you disbelieve in Allah seeing that you were dead and He gave you life? Then He will give you death, then again will bring you to life (on the Day of Resurrection) and then unto Him you will return (28)
Allah testifies to the fact that He exists and that He is the Creator and the Sustainer Who has full authority over His servants,
كَيْفَ تَكْفُرُونَ بِاللَّهِ
(How can you disbelieve in Allah?)
How can anyone deny Allah's existence or worship others with Him while;
وَكُنتُمْ أَمْوَاتًا فَأَحْيَاكُمْ
(You were dead and He gave you life) meaning, He brought them from the state of non-existence to life. Similarly, Allah said,
أَمْ خُلِقُوا مِنْ غَيْرِ شَيْءٍ أَمْ هُمُ الْخَالِقُونَ - أَمْ خَلَقُوا السَّمَاوَاتِ وَالْأَرْضَ بَل لَّا يُوقِنُونَ
(Were they created by nothing? Or were they themselves the creators? Or did they create the heavens and the earth? Nay, but they have no firm belief)(52:35-36) and,
هَلْ أَتَىٰ عَلَى الْإِنسَانِ حِينٌ مِّنَ الدَّهْرِ لَمْ يَكُن شَيْئًا مَّذْكُورًا
(Has there not been over man a period of time, when he was not a thing worth mentioning?)(76:1).
There are many other Ayat on this subject. Ibn Jarir reported from 'Ata' that Ibn 'Abbas said that,
وَكُنتُمْ أَمْوَاتًا فَأَحْيَاكُمْ
(Seeing that you were dead and He gave you life) means, "You did not exist beforehand. You were nothing until Allah created you; He will bring death to you and then bring you back to life during Resurrection." Ibn 'Abbas then said, "This is similar to Allah's statement;
قَالُوا رَبَّنَا أَمَتَّنَا اثْنَتَيْنِ وَأَحْيَيْتَنَا اثْنَتَيْنِ
(They will say: "Our Lord! You have made us to die twice and You have given us life twice.")(40:11)"
The earlier verses affirmed the existence and the Oneness of Allah, and prophethood, giving self-evident proofs and refuting the whimsical and false notions of the doubters and the disbelievers. These two verses speak of the blessings which Allah has showered on man, pointing out that all the same there are men who do not recognize the bounty of Allah and persist in their denial -- the suggestion being that if they do not want to take the trouble of considering the arguments which have been advanced by the Holy Qur'an in the earlier verses, they should, as every man with an undistorted nature must, at least be grateful to their benefactor, for even this would be a way of realizing why they should be obedient to Allah.
The first of these two verses refers to the blessings which are particular to the very being of man -- that is to say, he had no life before Allah gave him existence. The second verse refers to the general blessings which are common to man and other creatures -- firstly, the earth and all that it contains and on which man's life immediately depends, and secondly, the skies with which life on earth is directly related.
Verse 28 begins by expressing surprise at those who insist on being ungrateful to Allah and on denying Him. On the face of it, the disbelievers had never denied Allah but only the Holy Prophet ﷺ ، all the same, the Holy Qur'an equates such a denial with the denial of Allah Himself.
Then, the verse reminds man that once he was "dead" اموات (amwat), or that he had no life. He existed, if at all, in the shape of billions of lifeless particles aimlessly floating; Allah brought them together, made them into a man, and gave them life.
The verse proceeds to warn him that Allah will take away his life, and then give it back to him a second time. This second life refers to the Day of Judgment when Allah will collect the lifeless and scattered particles of each and every man again, and give-him a new life. Thus, the first 'death' or 'state of lifelessness' was at the beginning before man received life from Allah; the second death comes when a man completes the life-span allotted to him; and the second life will be given on the Day of Judgment.
The verse ends by telling man that he will ultimately go back to Allah. This, of course, refers to the Resurrection when all men will rise from their graves, will be assembled for giving an account of their deeds, and be finally punished or rewarded according to what they had been doing in the world.
According to this verse, the chief blessing of Allah for man is life, for without life he cannot profit from any other blessing. This is obvious enough. But the verse counts death too as a blessing. It is so, because physical death is the door to the perpetual life of the other world after which there is no death.
Man’s first duty to God is to be true to the covenant made between the Creator and His creatures at the beginning of the world, namely, that man should remain God’s servant. Then, his conduct towards his fellow men should be such that all the ties that God has enjoined man to keep may be consolidated. Thirdly, man should not turn people away from following the divine call raised by one of God’s servants by inventing groundless arguments against it. The message of truth seeks to harmonize man with his own nature: those who prevent others from receiving it are guilty of spreading corruption in the land. God has created man from nothing. This is a favour great enough to make man completely surrender himself to God. But God has not just created man and left it at that: He has given him an earth made to suit his needs perfectly. But there is more to the matter than merely this. Immediately after his demise, he will be brought before the Lord of the Universe to be judged. This state of affairs demands that he devote himself entirely to God; that he remember and obey God throughout his life, forever remaining His humble servant. When the divine message is so clear and reasonable, why do people not accept it? The chief cause is unwillingness to learn. This manifests itself in various ways: deliberate denigration of God’s message, attempts to belittle it by finding flaws in it, or misrepresenting it as irrational or concerned with mere trivialities. One who is not willing to learn from sound advice does not think seriously about it. When some argument is presented to him, he looks at it superficially and sets about finding some shortcomings in it. But those who are willing to learn take the trouble to give those arguments serious thought and they do not take long to realize that they are faced with the truth. It does not make any difference to them that the truth has been explained in parables of mere gnats, and other equally insignificant creatures.