John 5:21
John 5:2121For just as the Father raises the dead and gives them life, so also the Son gives life to whom He wishes.
Witnesses understand the Son's life-giving work as derivative — delegated by the Father to a lesser figure. Jesus is the channel through which Jehovah's life-giving power flows, not its source. The phrase "to whom he wishes" is read as Jesus exercising delegated authority within the bounds set by Jehovah, not as Jesus acting with sovereign divine prerogative.
Notice what the NWT preserves: "the Son also makes alive whomever he wants to." Giving life to the dead and giving it sovereignly, to whomever he chooses, is a divine prerogative the Old Testament reserves to YHWH alone — ("I myself make a person alive"), ("Jehovah is a killer of life and a preserver of life"). The "last Adam" of is the "life-giving spirit" — Adam received life; Jesus gives it. No created being, however exalted, has the authority to give life to whomever he wishes. The verse is one of the strongest statements of the Son's divine prerogative even in the NWT's own rendering.