Surah Al An'aam Notes (60-62)

(60)And it is He who takes your souls by night and knows what you have committed by day. Then He revives you therein that a specified term may be fulfilled. Then to Him will be your return; then He will inform you about what you used to do.

(61)And He is the subjugator over His servants, and He sends over you guardian-angels until, when death comes to one of you, Our messengers take him, and they do not fail [in their duties].

(62) Then they are returned to Allah, their Maula [True Master (God), the Just Lord (to reward them)]. Surely, His is the judgement and He is the Swiftest in taking account.

The servants are in Allah's hands before and after death.

In ayah 60:

1. When we fall asleep, Allah takes away our souls but returns it back to us when we wake up.
2. This He does till we complete the specified time given to us. 
3. In this specified time, all our deeds are recorded.
4. After the time is over, we all return back to Allah where He shows us all the recorded deeds. 

In Ayah 61: Duties of Angels.

1. Angels are like gaurdians over human beings.
2. They record each and every deed done by humans.
3. They change shifts during early hours of morning and evening.
4. They never fail to do their duty.
5. Angel of death waits for the time of death to come before taking the soul.

 In these ayaat comparing minor death with major death, Allah subhanahu wa ta`ala gives us an insight of what happens to us in life, in death and in rising again. We witness this every day as sleep is similar to death. It suspends the human body as it would be in death.
EXPLANATION:  
 There are 3 situations:   
1- when we sleep on consciousness is taken, body is there, life is there.  
2- when we die, body is there, but life and consciousness is taken,   
3- in the case of prophet Esa(pbuh), body, life, consciousness, everything is taken away.  
Allah swt explains reality of this life and the Day of Judgement that you have to return to Allah just like every night you sleep and wake up in the morning by Allah's will. Similarly one day he'll make you die(consciousness and life will be taken) and then you will wake up on the day of Day of Judgement.   
And until the time of your death comes, and He sends guardians over you, i.e angels in this world are protecting you  and whenever your time comes those angels will be replaced the angel of Death.  

Then everyone will be returned to their Master, the Just Lord, refers to the return of all creation to Allah on the Day of Resurrection, when He will subject them to His just decision.

Imam Ahmad recorded that Abu Hurairah said that Prophet Muhammad said,

(The angels attend the dying person. If he is a righteous person, the angels will say, `O pure soul from a pure body! Come out with honor and receive the good news of rest, satisfaction and a Lord Who is not angry.' The angels will keep saying this until the soul leaves its body, and they will then raise it up to heaven and will ask that the door be opened for the soul and it will be asked, `Who is this' It will be said, `(The soul of) so-and-so.' It will be said, `Welcome, to the pure soul that inhabited the pure body. Enter with honor and receive the good news of rest, satisfaction and a Lord Who is not angry.' This statement will be repeated until the soul reaches the heaven above which there is Allah. If the dying person is evil, the angels will say, `Get out (of your body), O wicked soul from a wicked body! Get out in disgrace and receive the news of boiling fluid, a fluid dark, murky, intensely cold and other (torments) of similar kind - all together - to match them.' This statement will be said repeatedly until the evil soul leaves its body. The soul will be raised up to heaven and a request will be made that the door be opened for it. It will be asked, `Who is this' It will be said, `(The soul of) so and so.' It will be said, `No welcome to the wicked soul from the wicked body. Return with disgrace, for the doors of heaven will not be opened for you.' So it will be thrown from heaven until it returns to the grave. So the righteous person sits and similar is said to him as before. And the evil person sits and similar is said to him as before.) It is also possible that the meaning of,...(Then they are returned...) refers to the return of all creation to Allah on the Day of Resurrection, when He will subject them to His just decision.