al-Tawaffī is interpreted in three ways:
1. The term al-tawaffī is used in the sense of the human mind [the center of consciousness and perception]—that is, the thing which comprehends objects and by which dreams are seen; as in the following verses:
He is the One who causes you to die at night (that is, He causes you to sleep at night. As a result, the mind that comprehends objects is separated from the nafs (the lower self). There, He leaves the ruh (the spirit) and life. Thus, while the person turns right and left with the ruh that remains in him, he sees dreams with the mind that has been taken from him). (al-Anʿām 6:60)
Allah takes the nafs (the lower self) at the time of their death {when the nafs are seized}... (al-Zumar 39:42)
That is, a person has a life and a ruh (the spirit). When a person sleeps, the nafs (the lower self) by which he comprehends objects departs from him. The light of this nafs towards the body is like the light of the sun towards the earth. With the nafs that has left him, he sees dreams as if he were in another place. Life and the ruh, however, remain in his body. Thus, he turns right and left and breathes. The return of the nafs to him is faster than the blink of an eye. If Allah wills to take his soul while he is asleep, He withholds that nafs which has left him and seizes his ruh. Thus, that person dies in his sleep.
2. al-Tawaffī is used in the sense of Allah's seizing/taking up to the heaven; as in the following verses:
(ʿĪsā said: "My Lord!) When You caused me to die (that is, when You seized/took me up to the heaven), You were the Watcher over them." (al-Māʾida 5:117)
(Allah said: "O ʿĪsā!) Indeed, I will cause you to die {that is, I will seize/take you from among the Children of Israel} and raise you to Myself (that is, to the heaven)." (Āl ʿImrān 3:55)
This matter is transmitted not from Muqātil, but from al-Ḥasan.
3. The term al-tawaffī is used in the sense of the seizing of souls/lives: that is, death; as in the following verses:
Whether We show you some of what We have promised them or cause you to die {that is, cause you to die}, to Us they will be returned. (al-Muʾmin 40:77)
Say: "The Angel of Death will take you in death" {that is, will seize/take your souls}. (al-Sajda 32:11)
Those whom the angels {that is, the Angel of Death} take in death in a state of purity {that is, seize/take their souls}... (al-Naḥl 16:32)
Those whom the angels take in death while they wrong themselves {that is, seize/take their souls as disbelievers}... (al-Naḥl 16:28)