While going through the Qur’ān, I have come across verses which say that there are Angels who take the souls at the time of death and at another place it is written that it is in fact Allah who takes the souls. The relevant verses are listed below:

But how will it be when the Angels take their souls at death, and smite their faces and their backs? (47:27)

It is Allah that takes the souls of men at death; and those that die not He takes during their sleep... (39:42)

I was wondering about this ‘inconsistency’ if it is okay to call it by this name. Could you clarify this for me?

In answering your query, I would like to draw your attention to the everyday styles and patterns a language employs.

When it is said that the massoleum Tāj Mahal was built by the Mughal Emperor Shah Jahan, it means that he was the person who was responsible for constructing it. He of course did not construct it with his hands. Similarly, when it is said that Allah gives death to people, this is merely a delineation of the fact that He is the first cause of this. As is evident from the Qur’ān, He has actually entrusted this task to His angels.

Consequently, the verse quoted second tells us that it is Allah who is responsible for giving death, while the first verse tells us how He does it.