"And indeed, it is We who give life," meaning: We create, "and cause death, and We are the Inheritor." The creation shall die, and Allah is the Inheritor, the Everlasting after His creation.
﴿وَإِنَّا لنَحْنُ نحيي﴾ أَيْ: نَخْلُقُ ﴿وَنُمِيتُ وَنَحْنُ الْوَارِثُونَ﴾ يَمُوتُ الْخَلْقُ، وَاللَّهُ الْوَارِثُ الْبَاقِي بعد خلقه.