Does the rolling back of a deceased's eyes upon death occur because they are witnessing the soul departing, or the Angel of Death, and does this differ for martyrs?

When a person dies, their soul is followed by their gaze as it ascends to the heavens, as narrated from the Prophet, peace and blessings be upon him: "Indeed, when the soul is seized, the gaze follows it." Therefore, it is recommended to close the eyes of the deceased and tie their jaw immediately after the soul departs, so that their mouth and eyes do not remain open, due to his, peace and blessings be upon him, saying: "When you attend to your dead, close the eyes." There is no difference in this regard between a martyr and others.