Tafheem-ul-Quran (En) - Az-Zumar : 42
اَللّٰهُ یَتَوَفَّى الْاَنْفُسَ حِیْنَ مَوْتِهَا وَ الَّتِیْ لَمْ تَمُتْ فِیْ مَنَامِهَا١ۚ فَیُمْسِكُ الَّتِیْ قَضٰى عَلَیْهَا الْمَوْتَ وَ یُرْسِلُ الْاُخْرٰۤى اِلٰۤى اَجَلٍ مُّسَمًّى١ؕ اِنَّ فِیْ ذٰلِكَ لَاٰیٰتٍ لِّقَوْمٍ یَّتَفَكَّرُوْنَ
It is Allah Who takes the souls at death and the soul of the one, who has not yet died, during sleep. 60
60 "Taking the souls during sleep" implies the suspension of the powers of feeling and consciousness, understanding and will.
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