Tafseer Ibn Kathir of AL MULK [2]

الَّذِي خَلَقَ الْمَوْتَ وَالْحَيَاةَ لِيَبْلُوَكُمْ أَيُّكُمْ أَحْسَنُ عَمَلًا وَهُوَ الْعَزِيزُ الْغَفُورُ

[He] who created death and life to test you [as to] which of you is best in deed - and He is the Exalted in Might, the Forgiving -