﴿وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنْكُمْ وَلَٰكِنْ لَا تُبْصِرُونَ﴾ 85. But We (i.e. Our angels who take the soul) are nearer to him than you, but you see not, (Tafsir At-Tabarî)
