When the Soul reaches the Throat at the Time of Death, it cannot be brought back; this proves Reckoning shall occur Allah the Exalted said,فَلَوْلَا إِذَا بَلَغَتِThen why do you not (intervene) when it reaches,in reference to the soul,الْحُلْقُومَAl-Hulqum,i.e., the throat, at the time of death.Allah the Exalted said in other Ayat,كَلَّ إِذَا بَلَغَتِ التَّرَاقِىَوَقِيلَ مَنْ رَاقٍوَظَنَّ أَنَّهُ الْفِرَاقُوَالْتَفَّتِ السَّاقُ بِالسَّاقِإِلَى رَبِّكَ يَوْمَيِذٍ الْمَسَاقُNay, when (the soul) reaches to the collar bone, and it will be said:"Who can cure him (and save him from death)"And he will conclude that it was (the time) of parting (death); And one leg will be joined with another leg (shrouded). The drive will be on that Day to your Lord (Allah). (75:26-30)Allah said here,وَأَنتُمْ حِينَيِذٍ تَنظُرُونَ