What is the linguistic difference between the terms (al-mutawaffī) and (al-mutawaffā)? And to whom is each of them applied?

"Al-Mutawaffi" (active participle) is the One who causes souls to die and takes them, and that is Allah the Exalted. This act may also be attributed to the angels entrusted with seizing souls, as in His (Allah's) saying: "And it is He who takes your souls by night" (Quran 6:60), and "Indeed, those whom the angels take while they are wronging themselves" (Quran 4:97). This "taking" may also include the minor taking (sleep). As for "al-Mutawaffa" (passive participle), it is the person upon whom death has occurred.