It is true that the verb tawaffā is also used in a figurative sense for death, but here it cannot be used in that sense. The reason is that the sentence does not end with innī mutawaffīka (I will take you entirely). It is followed by rāfi‘uka ilayya. These words prevent us from interpreting tawaffā as death.
In this context, Syed Abul A'la Maududi argues that these verses from Surah Aale Imran were revealed to refute the false belief of the Christians who attributed divinity to Jesus. The context of the verses demands that if Jesus had indeed died, then a style definitively and clearly implying his death and dissolution into dust would have been used. Instead, the Qur’an uses the phrase rāfi‘uka ilayya. These words are not only inexplicit in the sense of death but also contain the full possibility of life. In the context of refuting the belief in divinity of Jesus, this style indicates that Allah had raised Jesus to Himself without letting him die. He writes:
It should be understood that this entire discussion in the Qur’an is actually to refute and correct the Christian belief in the divinity of Christ. There were three main reasons for this belief among Christians:
The Qur’an confirms the first point and says that Jesus’s (PBUH) fatherless birth was just a miracle of Allah’s power. Allah creates whom He wills in whatever manner He desires. This unusual manner of birth is by no means an indication that Jesus (PBUH) was divine or had any share in divinity.
The Qur’an also confirms the second point and lists the miracles of Jesus (PBUH) one by one, but it clarifies that he had accomplished all these miraculous acts with the permission of Allah, not by his own power. Therefore, there is nothing in these acts that could lead you to conclude rightly that Jesus (PBUH) had any share in divinity.
Now, regarding the third point, if the Christian tradition had been entirely wrong, then it would have been necessary for refuting their belief in the divinity of Jesus (PBUH) to clearly state that the one they were making a God and the son of God, had died and turned to dust. [It would be said: ‘if you want to confirm and satisfy yourselves, go to such and such place and see his grave. But instead of saying this, the Qur’an not only avoids explicitly stating that Jesus (PBUH) had died, and not only uses words that at least hold the possibility of being raised alive, but also reverses and tells the Christians that Jesus was never crucified in the first place. That is, the one who said ‘Eli, Eli, lama sabaqtani’[33] at the last moment and whose image you carry, depicting him as crucified, was not Jesus (PBUH). God had taken up Jesus (PBUH) before that.
After this, those who try to extract the meaning of Jesus’s death from the verses of the Qur’an actually prove that God is incapable of expressing His intent in clear and straightforward language. God forbid such a thing. (Tafheem al-Qur’an 1/257-258)
Maulana Anwar Shah Kashmiri argues that the original meaning of tawaffā is to take something completely. The use of this word for death is metaphorical. It is a recognized linguistic principle that even when a word is used metaphorically, it still encompasses its literal meaning and does not detach or differ from it. Therefore, when tawaffā is used in the metaphorical sense of death, it includes the literal meanings of bringing something to culmination and completion. In this case, it implies eternal death, which is a complete and permanent state, devoid of life. There is no interruption in this state of death till the Day of Judgment that would imply or necessitate life. In other words, the word tawaffā becomes suitable for death and used in this meaning because death is neither incomplete nor divided; it is whole and complete.
In the mentioned verse of Surah Aale Imran, the phrase rāfi‘uka ilayya implies life. Therefore, interpreting innī mutawaffīka as death makes the additional phrase irrelevant and unrelated. These words (that is, rāfi‘uka ilayya) can only correspond to innī mutawaffīka if tawaffā is interpreted in its literal sense of receiving in entirety. Then alone, the entire phrase rāfi‘uka ilayya becomes relevant and meaningful. He writes:
If the word mutawaffīka in the divine words innī mutawaffīka meant ‘I will cause your death’, then the words ‘innī rāfuka ilayya’ would be unnecessary. Tawaffā is commonly used for death as a metaphor, however death is not its literal meaning for which the word has been coined. ...Therefore, my research concludes that according to the principles of rhetoric, the significant meaning is the true meaning of a word. ...Thus, the meaning of the verse is: I will grant you the full term destined for you, your enemies will not have the power to kill you, rather I will give you a natural death.
Tawaffā encompasses the entire lifespan from beginning to end. Raf lies in between. Since tawaffā covers both ends of the lifespan (hence mentioned first) and raf is in the middle (thus mentioned later). It signifies the completion of the lifespan. ...In conclusion, the discussion of tawaffā regarding Jesus can only apply when he completes his entire lifespan, which will be after his descent. This is mentioned in Surah Al-Maidah. It is not that there are two instances of tawaffā, one before the raising and another after the descent, nor it is sound to say: the words mutawaffīka and rāfi‘uka ilayya have been reversed in order of presentation, prepositioning the one and post-positioning the other. (Hayāt Ibn Maryam, 127-128)