Translation:

23. And verily it is We Who give life and who give death: it is We Who remain Inheritors (after all else passes away).

Notes (Tafseer)

1963. Note how the argument has mounted up from xv. 16 onwards to xv. 23-from things most remote from man to things touching his inmost being, and each of them in its own way is a wonderful instance of Allah's glory and goodness, and the beauty, order and harmony of His creation. First, the heavens, the zodiacal Signs, the stars , and the mysterious phenomena that we see above us; then the earth, and the perfect balance of life and forces therein, with man as an important factor, but not the only factor; then, the inexhaustible sources of energy, of which Allah alone is the Provider, but which come to us in measured proportions, as needed; and lastly, Life and Death itself, which will pass away but Allah will remain. A noble passage, and a fine vindication of Allah's wisdom and providence in dealing with His creatures.

1964. Literally, "We are the Heirs, or Inheritors," Cf. iii. 180; "To Allah belongs the heritage of the heavens and the earth." See also the latter part of n. 988 to vi. 165.