In the above mentioned verses...
In the above mentioned verses, death of man is explained in such a way that when the death of a person approaches his worldly reality is completely taken up through the Almighty Allah and the angel of death and nothing from it is wasted. That which is taken up leaving nothing behind is nothing but the soul of man.
If man had been only a body without a soul, nothing would have remained that it should be taken up by the Almighty Allah and the angels, as the body of every man after death will decay and deteriorate. Thus the addressee in these verses is the same abstract soul of man. Numerous traditions also prove the same point. For example: Hanan bin Sudair has narrated from his father that he said: I was with Imam Ja’far Sadiq (as) when mention was made of a believer and his rights.
Thus His Eminence said to me: “O Abul Fadhl, should I not inform you about the position of a believer in the view of Allah?” I said: “May I be your ransom, please do tell me.” He said: “When the Almighty Allah captures the soul of a believer, the two angels appointed on him ascend to the heavens and plead before the Almighty Allah: ‘O Lord, Your servant was the best of servants and he obeyed You most readily and refrained from Your disobedience. Then You have taken him to Yourself.
Now what do You command us with regard to him?’ The Almighty Allah tells them: ‘Go back to the earth and remain besides his grave worshipping Me and recite supplications and write their rewards in the scroll of deed of My servant till I raise him up again.’”[^1] Second type: Verses which state that after death, man will return to the Almighty Allah.
(5:105) Such verses show that all human beings will return to the Almighty Allah. It is known that returning can be imagined only when the same person who lived in world, remains and then returns to Allah.