يَا أَيَّتُهَا النَّفْسُ الْمُطْمَئِنَّةُ ( O contented soul...89:27). Here the soul of the believer is referred to as nafs mutma'innah 'the contented soul'. The word mutma'innah literally means 'calm'. It refers to the soul that is 'peaceful and tranquil' as a result of remembrance and obedience of Allah. When he abandons it, he feels restless. This is probably the same soul as is made pure, through spiritual exercises and discipline, from the evil traits and bad conduct. Obedience of Allah and His remembrance becomes his predisposition. Shari'ah becomes his nature.
ارْجِعِي إِلَىٰ رَبِّكِ (come back to your Lord....89:28). The words 'come back' indicate that his first place was with his Lord, and now he is commanded to go back to Him. This confirms the narration that the souls of the believers, together with their Book of Deeds, will be in ` illiyin. ` Illiyin is a place on the seventh heaven in the shade of the Throne of the Most-Merciful Lord. This is the original resting-place of all human souls, from where they are brought out and put into human body. After death, the souls are returned to that place.