"(Nay, when it reaches the collarbones)," meaning: the soul has been drawn from the feet until it reaches the two collarbones.
﴿كلا إِذا بلغت التراقي﴾ يَعْنِي: النَّفْسَ سُلَّتْ مِنَ الرِّجلين حَتَّى إِذا بلغت التَّرْقُوَتَيْن
