HU gives life and takes life! To Him you will return (you will experience at the level of ‘Reality of Certainty [haqq al-yakeen] that your essence is comprised of and created with the Names)!
Sayyed Abbas Sadr-Ameli
He(it is Who)gives life and causes to die, and to Him you shall be returned.
Al-muntakhab fi tafsir al-Qur'an al-Karim
He gives life and causes animate existence and He occasions the moment of death, and to Him the whole and all in all are destined to go back