Tafseer Ibn Kathir of AL HAJJ [66]

وَهُوَ الَّذِي أَحْيَاكُمْ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ إِنَّ الْإِنسَانَ لَكَفُورٌ

And He is the one who gave you life; then He causes you to die and then will [again] give you life. Indeed, mankind is ungrateful.