56:85
وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنكُمْ وَلَـٰكِن لَّا تُبْصِرُونَ
wanaḥnu aqrabu ilayhi minkum walākin lā tub'ṣirūna
We are nearer to him than you, though you do not see Us-
But We (i.e. Our angels who take the soul) are nearer to him than you, but you see not, (Tafsir At-Tabarî)