"How can you disbelieve in Allah when you were dead?" meaning: as sperm in the loins of your fathers; in the interpretation of Qatada: "And He brought you to life," in the wombs and in this world. "Then He will cause you to die, then He will bring you back to life," meaning: the Resurrection.
﴿كَيْفَ تَكْفُرُونَ بِاللَّهِ وَكُنْتُمْ أَمْوَاتًا﴾ أَي: نطفا فِي أصلبة آبائكم؛ فِي تَفْسِير قَتَادَة: ﴿فأحياكم﴾ فِي الْأَرْحَام، وَفِي الدُّنيا ﴿ثُمَّ يميتكم ثمَّ يُحْيِيكُمْ﴾ يَعْنِي: الْبَعْث.