This is not about reincarnation because Muslims don't believe in that this is about being resurrected after someone has died - for the day of judgement.
Here is the tafsir for the verses;
"You make the night to pass, to enter, into the day and You make the day to pass, to enter, into the night, each of them increasing by the amount by which the other decreases; You bring forth the living from the dead, such as humans and birds, from sperm-drops and eggs [respectively]; and You bring forth the dead, the sperm-drop and the egg, from the living, and You provide, with abundant provision, whom You will without reckoning."3.27
and this is tafsir for the other verse
"How do you, people of Mecca, disbelieve in God, when you were dead, semen inside loins, and He gave you life, in the womb and in this world by breathing Spirit into you (the interrogative here is either intended to provoke amazement at their [persistent] unbelief despite the evidence established, or intended as a rebuke); then He shall make you dead, after your terms of life are completed, then He shall give you life, at the Resurrection, then to Him you shall be returned!, after resurrection, whereupon He shall requite you according to your deeds; and He states, as proof of the Resurrection, when they denied it."
Both are from the websitehttp://www.altafsir.com/Tafasir.asp?tMadhNo=0&tTafsirNo=74&tSoraNo=2&tAyahNo=28&tDisplay=yes&UserProfile=0
We do not believe in re-incartion but we believe that we die in this world and are brought back to life to be judged. There was an intial period when all the souls were together and they conversed with one another - this was before the life of this world.
A book that talks about this is called the lives of man by Imam Haddad it is well worth purchasing.