Here comes up a question: Who takes away the soul? Is it God or Israel or the angels?

There are three verses about this in the Holy Quran.

At one place it says: God causes Death.

At another place, it is mentioned that: The angel of death takes away the soul.

Say: The angel of death who is given charge of you shall cause you to die, then to your Lord you shall be brought back.” (Surah Sajdah 32:11)

On yet another occasion it is mentioned: Angels collect the souls.

Surely (as for) those whom the angels cause to die while they are unjust to their souls, they shall say: In what state were you? They shall say: We were weak in the earth. They shall say: Was not Allah’s earth spacious, so that you should have migrated therein? So these it is whose abode is hell, and it is an evil resort.” (Surah Nisa 4:97)

The fact is that all these statements are true, because the angel of death and his subordinate angels collect souls as commanded by God Almighty. Doubtlessly it is just like this: A king, through his army and its chiefs, conquers a country. It is correct to say that such and such army won such and such territory.

Similarly, it is also correct to mention that such and such commander captured such and such country. But in both the statements the fact remains that the country has been conquered by the king who owns, manages and directs the affairs of his state through officers and personnel under his command. This example also is only for making the matter understandable. Otherwise, such examples cannot fully describe and explain the power of the Almighty.

Source: Barzakh by Ayatollah Dastaghaib Shirazi (a.r)