«يُخْرِجُ الْحَيَّ مِنَ الْمَيِّتِ وَيُخْرِجُ الْمَيِّتَ مِنَ الْحَيِّ»
He brings the living out of the dead and brings the dead out of the living.
In the first clause al-ḥayy is what is brought out and al-mayyit is its source. The second clause reverses these roles: al-mayyit is the object of bringing out and al-ḥayy the source.
ʿAks lies in the exchanged relationship between the two terms. The example also creates meaningful opposition, but its reversal is a distinct rhetorical feature.