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I.e., "Thou hast brought us to life on earth, and then hast caused us to die; thereupon Thou hast resurrected us, and now hast condemned us to spiritual death in consequence of our wilful spiritual blindness on earth."
You created us from nothing, then gave us life in the wombs of our mothers, then caused us to die at the end of our worldly lives, and finally resurrected us after our death (see 2:28).
Cf. ii. 28: "How can ye reject the faith in Allah?-seeing that ye were without life, and He gave you life; then will He cause you to die, and will again bring you to life; and again to Him will ye return." Non-existence, or existence as clay without life was equivalent to death. Then came true Life on this earth; then came physical death or the cessation of our physical life; and now at the Resurrection, is the second life.