Surah Al-Qiyamah — Ayah 26 (75:26)

English translation (Saheeh International)

No! When it [i.e., the soul] has reached the collar bones¹

1. - At the time it is about to leave the body when one is on the verge of death.

Brief commentary

The matter is not as the idolaters imagined - that they will not be punished when they die. When the soul of any one of them reaches the upper part of his chest.