Sayyiduna Ibn Abbas (may Allah be pleased with them both) said concerning the saying of Allah Almighty, "Allah takes the souls at the time of their death": "In sleep the souls of the living and the dead meet one another and ask one another questions; then Allah Almighty withholds the souls of the dead with Himself and sends the souls of the living back to their bodies."
Only Musa (may Allah have mercy on him) transmitted this report from Mutarrif (may Allah have mercy on him).
Hadith Referenceالمعجم الأوسط / باب الألف / 122
Hadith Takhrij«أخرجه الضياء المقدسي فى «الأحاديث المختارة» برقم: 122، 123»