وَلاَ تَحْسَبَنَّ{And never think of}: What is meant here is that human thoughts are not correct with regard to the martyrs who sacrifice themselves for the sake of Allah, for the sake of the homeland, and for the sake of religion, honor and sanctities.

وَلاَ تَحْسَبَنَّ الَّذِينَ قُتِلُواْ فِي سَبِيلِ اللّهِ أَمْوَاتًا {And never think of those who have been killed in the cause of Allah as dead.}: Do not think that those who were killed in the cause of Allah (swt) are dead. Allah (swt) denied the status of death to the martyrs, while He said in many verses:

كُلُّ نَفْسٍ ذَآئِقَةُ الْمَوْتِ وَإِنَّمَا تُوَفَّوْنَ أُجُورَكُمْ يَوْمَ الْقِيَامَةِ

{Every soul will taste death, and you will only be given your [full] compensation on the Day of Resurrection.} (Aal-Imran: 185)

 

وَمَا كَانَ لِنَفْسٍ أَنْ تَمُوتَ إِلاَّ بِإِذْنِ الله كِتَابًا مُّؤَجَّلاً

{And it is not [possible] for one to die except by permission of Allah at a decree determined.} (Aal-Imran: 145)

وَلِكُلِّ أُمَّةٍ أَجَلٌ فَإِذَا جَاء أَجَلُهُمْ لاَ يَسْتَأْخِرُونَ سَاعَةً وَلاَ يَسْتَقْدِمُونَ

{And for every nation is a [specified] term. So when their time has come, they will not remain behind an hour, nor will they precede [it].} (Al-A’raaf: 34)

If you look at the martyr and the wounds on his body, you will think he is dead, but Allah (swt) states that he is alive, not only this but:

{عِندَ رَبِّهِمْ} {With their Lord,}: Hence, there is a difference between what is with you and what is (with your Lord). When talking about a worldly issue, the point of view would be a human prescribe, (with you) in terms of human view would be incomplete because this life is changeable, so you are alive now, but you will die, but when you are martyred, but when Allah (swt) says:

أَحْيَاء عِندَ رَبِّهِمْ{they are alive with their Lord,}: That is, they will not die for they are in a unfinished life with their Lord.

يُرْزَقُونَ {receiving provision}: Provision is one of the means of life. Man needs sustenance during his life not after his death, but Allah (swt) wants to assure to all people and the families of the martyrs, for not to grieve, that the  martyrs are in the highest stage; because they will not pass through the after-death life, rather they move directly to life with Allah (swt).