Rejection of Denial

فَٱنظُرْ إِلَىٰٓ ءَاثَـٰرِ رَحْمَتِ ٱللَّهِ كَيْفَ يُحْىِ ٱلْأَرْضَ بَعْدَ مَوْتِهَآ ۚ إِنَّ ذَٰلِكَ لَمُحْىِ ٱلْمَوْتَىٰ ۖ وَهُوَ عَلَىٰ كُلِّ شَىْءٍ قَدِيرٌ

So observe the effects of the mercy of Allāh - how He gives life to the earth after its lifelessness. Indeed, that [same one] will give life to the dead, and He is over all things competent.

كَلَّآ إِذَا بَلَغَتِ ٱلتَّرَاقِىَ

No! When it [i.e., the soul] has reached the collar bones