Al-Wârith: The Inheritor
"...and We are the Inheritors" (15:23).
The Inheritor is the quality to which possessions return after the passing away of the temporary owner. The Inheritor is Allah, because Allah remains after His creatures pass away. Everything returns and reverts to Allah. At that time Allah asks, "Who takes possession today?" And Allah answers, "That belongs to Allah, the One, the All-Powerful" (40:16). This is in reference to the opinion of the majority of the people who consider that they themselves are owners. But on the Day of Judgment, the real nature of the situation will be revealed to them. This call (i.e., "Who takes possession today?") expresses the real nature of that which will be revealed to them at that time.