Sayyiduna Ibn Mas'ud (may Allah be pleased with him) said, concerning the saying of Allah Almighty: "Then there is a place of settlement and a place of deposit" [Surah al-An'am: 98]: "Mustaqarr (the place of settlement) means the mother's womb, and mustawda' (the place of deposit) means the land in which a person dies."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 8984