The structure of the challenge
The repeated expression فَلَوْلَا at the beginning of ayah 83 and again in ayah 86 is tied to تَرْجِعُونَهَا in ayah 87. The combined force is: “Why don’t you return it?”
The soul reaches the throat: the exact crisis point of death.
People are present and watching, but they are powerless.
Allah is nearer to the dying person than those gathered around.
If they truly are not under judgment, dominion, or debt, then let them reverse death.