التفسير التبليغي
So how will it be (with them) when the angels take their souls, striking their faces and their backs? (47:27)
(فَكَيْفَ) How will you see their dreadful state (إِذَا تَوَفَّتْهُمُ الْمَلَائِكَةُ) when the angels entrusted with seizing their souls take them, (يَضْرِبُونَ وُجُوهَهُمْ وَأَدْبَارَهُمْ) striking their faces and their backs with severe maces?!
In the agonizing moments of death, the angels strike their faces and their backs... The reason for this is that they (قَالُوا لِلَّذِينَ كَرِهُوا مَا نَزَّلَ اللَّهُ سَنُطِيعُكُمْ فِي بَعْضِ الْأَمْرِ) "said to those who disliked what Allah has revealed, 'We will obey you in some matters.'" And the other reason is (ذَلِكَ بِأَنَّهُمْ اتَّبَعُوا مَا أَسْخَطَ اللَّهَ وَكَرِهُوا رِضْوَانَهُ) "That is because they followed what enraged Allah and disliked His pleasure."
Their sitting back from effort and jihad did not benefit them in delaying their appointed times. Their state is depicted, without regret for them, as (الْمَلَائِكَةُ يَضْرِبُونَ وُجُوهَهُمْ وَأَدْبَارَهُمْ) "the angels striking their faces and their backs."
(يَضْرِبُونَ وُجُوهَهُمْ وَأَدْبَارَهُمْ) It is narrated from Ibn Abbas (may Allah be pleased with both of them): No one dies upon disobedience except that the angels strike his face and his back.
Source: التفسير التبليغي