In His statement, Glory be to Him, "Our Lord, You caused us to die twice and You gave us life twice" [Surah Al-Ghafir: 11], He said, "It is similar to that which is in Surah Al-Baqarah, 'You were lifeless, then We gave you life; then We caused you to die; then We revived you' [Surah Al-Baqarah: 28]."
فِي قَوْلِهِ ﷻ {رَبَّنَا أَمَتَّنَا اثْنَتَيْنِ وَأَحْيَيْتَنَا اثْنَتَيْنِ} [غافر 11] قَالَ هِيَ مِثْلُ الَّتِي فِي الْبَقَرَةِ {كُنْتُمْ أَمْوَاتًا فَأَحْيَاكُمْ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ ثُمَّ إِلَيْهِ تُرْجَعُونَ} [البقرة 28]