Sayyiduna Ibn Mas'ud (may Allah be pleased with him) said, regarding the saying of Allah Almighty: "Our Lord, You caused us to die twice and You gave us life twice" [Surah Ghafir: 11]: "It is like what is in Surah al-Baqarah: 'You were lifeless and He gave you life; then He will cause you to die, then He will give you life, then to Him you will be returned' [Surah al-Baqarah: 28]."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 9012