عَنْ عَائِشَةَ رَضِيَ اللَّهُ عَنْهَا قَالَتْ قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ ((الدَّوَاوِينُ عِنْدَ اللَّهِ عَزَّ وَجَلَّ ثَلَاثَةٌ دِيوَانٌ لَا يَعْبَأُ اللَّهُ بِهِ شَيْئًا وَدِيوَانٌ لَا يَتْرُكُ اللَّهُ مِنْهُ شَيْئًا وَدِيوَانٌ لَا يَغْفِرُهُ اللَّهُ فَأَمَّا الدِّيوَانُ الَّذِي لَا يَغْفِرُهُ اللَّهُ فَالشِّرْكُ بِاللَّهِ قَالَ اللَّهُ عَزَّ وَجَلَّ {وَمَنْ يُشْرِكْ بِاللَّهِ فَقَدْ حَرَّمَ اللَّهُ عَلَيْهِ الْجَنَّةَ} وَأَمَّا الدِّيوَانُ الَّذِي لَا يَعْبَأُ اللَّهُ بِهِ شَيْئًا فَظُلْمُ الْعَبْدِ نَفْسَهُ فِيمَا بَيْنَهُ وَبَيْنَ رَبِّهِ مِنْ صَوْمِ يَوْمٍ تَرَكَهُ أَوْ صَلَاةٍ تَرَكَهَا فَإِنَّ اللَّهَ عَزَّ وَجَلَّ يَغْفِرُ ذَلِكَ وَيَتَجَاوَزُ إِنْ شَاءَ وَأَمَّا الدِّيوَانُ الَّذِي لَا يَتْرُكُ اللَّهُ مِنْهُ شَيْئًا فَظُلْمُ الْعِبَادِ بَعْضِهِمْ بَعْضًا الْقِصَاصُ لَا مَحَالَةَ))
It is narrated from Sayyida Aisha (may Allah be pleased with her) that the Messenger of Allah (peace and blessings be upon him) said: There are three types of registers with Allah Almighty. Allah does not care about one register, He will not leave anything from one register, and He will not forgive one register. So the register which Allah will not forgive is associating partners with Allah, as Allah Almighty has said: And whoever associates partners with Allah, Allah has forbidden Paradise for him. The register about which Allah does not care is the servant's wrongdoing against himself; this matter is between him and his Lord. For example, if he leaves a fast for a day or misses a prayer, then indeed, if Allah wills, He will forgive him and overlook it. And the register from which Allah will not leave anything is the wrongdoing of people against each other; in these matters, retribution will inevitably be taken.