The One to whom all possessions return after the possessors disappear, and that is God, may He be praised and exalted, since He is the one who endures after the creation vanishes, and all things return to Him as their end result.
He is the one who asks at that time, “Who takes possessions today?” and He is the one who answers, “. . . the Day when they will come out and nothing about them will be concealed from God. ‘Who has control today?’ God, the One, the All Powerful.” (Quran 40:16)
God is stating that although people think they are the outright owners of property and possessions in this world, at their death and on the Day of Resurrection, the true situation will be revealed to them.
He is the One who will repossess whatever He has granted them after one’s death. He is, and has always been, the owner of everything which He bequeaths to whomever He wills and gives whomever He likes.
To God belongs the heritage of the heavens and the earth. God is called so because all things proceed from Him and shall return to Him.
“In the Name of God, the Lord of Mercy, the Giver of Mercy.”
“To God we belong and to Him is our return.” (Quran 2:156)
“It is We who give life and cause to die, and We are the Inheritor.” (Quran 15:23)
“Remember Zachariah, when he cried to his Lord, ‘My Lord, do not leave me childless, though you are the best of inheritors.” (Quran 21:89)
And God knows best.
‘Al-Ghazali The Ninety Nine Beautiful Names of God – al-Maqsad al-asna fi sharh asma Allah al-husna’, translated with notes by David B. Burrell and Naziha Daher.
‘The Meaning of the Names of our Lord’ by Shaykh Muhammad Said al-Jamal ar-Rifai ash-Shadhuli.