"And He knows its place of dwelling and its place of deposit." The interpretation of Ibn Mas'ud: Its place of dwelling is the wombs, and its place of deposit is the earth in which he dies.
Yahya: From a companion of his, from al-Hasan ibn Dinar, from Isma'il ibn Abi Khalid, from Qays ibn Abi Hazim, from Ibn Mas'ud who said:
When Allah, may He be glorified and exalted, intends to take the soul of a servant in a certain land, He grants him a need to be there. Then, when it is the Day of Resurrection, the earth will say: 'O Lord, this is what You deposited with me.'