Ibn Mas`ud, Ibn `Abbas, Masruq, Sa`id bin Jubayr, Abu Salih, Abu Ad-Duha and As-Suddi all said,

﴿وَالنَّـزِعَـتِ غَرْقاً ﴾

(1. By those who pull out, drowning.) "These are the angels who remove the souls from the Children of Adam.'' Among them are those whose souls are removed by the angels with difficulty, as if he is being drowned during its removal. There are those people whose souls the angels remove with ease, as if they were unraveling him (i.e., his soul from him) due to their briskness. This is the meaning of Allah's statement,

﴿وَالنَّـشِطَـتِ نَشْطاً ﴾

(2. By those who free briskly.) This has been mentioned by Ibn `Abbas. In reference to Allah's statement,

﴿وَالسَّـبِحَـتِ سَبْحاً ﴾

(3. And by the swimmers, swimming.) Ibn Mas`ud said, "They are the angels.'' Similar statements have been reported from `Ali, Mujahid, Sa`id bin Jubayr, and Abu Salih. Concerning Allah's statement,

﴿فَالسَّـبِقَـتِ سَبْقاً ﴾

(4. And by the racers, racing.) It has been narrated from `Ali, Masruq, Mujahid, Abu Salih, and Al-Hasan Al-Basri that this means the angels. Then Allah says,

﴿فَالْمُدَبِّرَتِ أَمْراً ﴾

(5. And by those who arrange affairs.) `Ali, Mujahid, `Ata', Abu Salih, Al-Hasan, Qatadah, Ar-Rabi` bin Anas, and As-Suddi all said, "They are the angels.'' Al-Hasan added, "They control the affairs from the heaven to the earth, meaning by the command of their Lord, the Mighty and Majestic.''