Surah Al-Qiyamah 75:26

كَلَّآ إِذَا بَلَغَتِ ٱلتَّرَاقِىَ

No! When it [i.e., the soul] has reached the collar bones

Translation: Saheeh International

Tafsir

No indeed! kallā in the sense of alā When it the soul reaches up to the collar bones

Excerpt from Tafsir al-Jalalayn, commentary on 75:26, via Quran.com. The reader has the full commentary and 9 more tafsirs.