﴿ وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنكُمْ وَلَٰكِن لَّا تُبْصِرُونَ ﴾

“and while We are closer to him than you, although you see [Us] not -:”

(And We are nearer unto him) the angel of death and his aids are closer to the dying person (than ye are) than his own family, (but ye see not) the angel of death and his aids.