1288. Commentary: «عليين» is the place where the record books of the righteous are kept, and their deeds are entered therein. In contrast, for the disbelievers and the wicked, there is «سجين», as mentioned in Surah al-Mutaffifin.
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 1288