Bukhari

Hadith Commentary:

Imam Ahmad narrated from Mujahid that he went to Ibn Abbas (radi Allahu anhu).
Ibn Umar (radi Allahu anhu) recited this verse: “And if you disclose what is in your souls...” and began to weep.
Ibn Abbas (radi Allahu anhu) said that when this verse was revealed, it caused great distress to the noble Companions (radi Allahu anhum), and they said, “O Messenger of Allah (sallallahu alayhi wa sallam)! We are ruined, for our hearts are not in our control, and all sorts of thoughts keep coming into our hearts.”
He (sallallahu alayhi wa sallam) said, “Say: ‘We hear and we obey (سَمِعْنَا وَأَطَعْنَا).’” Then the verse, “Allah does not burden a soul beyond its capacity” (al-Baqarah: 286) abrogated it.

Hadith Commentary:
➊
From this hadith, it is understood that Abdullah ibn Umar (radi Allahu anhu) was aware of the abrogation (naskh) of this verse, whereas there is another hadith to the contrary. Thus, Mujahid (rahimahullah) says that I was present in the company of Abdullah ibn Abbas (radi Allahu anhu) and I said: I was with Abdullah ibn Umar (radi Allahu anhu), he recited this verse and began to weep. Upon this, Ibn Abbas (radi Allahu anhu) said:
When this verse was revealed, the noble Companions (radi Allahu anhum ajma'in) became extremely distressed and worried, and began to say:
O Messenger of Allah (sallallahu alayhi wa sallam)! We are doomed, for our hearts are not in our control.
He (sallallahu alayhi wa sallam) said:
"You should say: We have heard and we have obeyed."
They did so.
Then that verse was abrogated by the following verse:
"Allah does not burden a soul beyond its capacity." ()
(Musnad Ahmad: 332/1)

➋
Hafiz Ibn Hajar (rahimahullah) writes that perhaps in the beginning Abdullah ibn Umar (radi Allahu anhu) was not aware of its abrogation, and later he became aware of it.
(Fath al-Bari: 260/8)

Hadith Commentary:
The meaning of the first verse was that you would be held accountable even for the inner whisperings (wasawis) of your souls.
This matter was very burdensome for the noble Companions (radi Allahu anhum), and indeed it was burdensome, because inner whisperings (wasawis nafsani) continue to arise in the hearts.
The verse ﴿لَا يُكَلِّفُ اللَّهُ نَفْسًا إِلَّا وُسْعَهَا﴾ (“Allah does not burden a soul beyond its capacity”) abrogated this verse, and it was announced that there would be no accountability merely for inner whisperings (wasawis nafsani) as long as they are not acted upon.

Hadith Commentary:
➊
The verse mentioned in the hadith as abrogated consists of a statement (khabar), namely that Allah, the Exalted, will take account of your outward and inward thoughts. However, a statement (khabar) is not subject to abrogation, as is explicitly stated in the principles of jurisprudence (usul al-fiqh).
The answer to this is that a mere statement of fact is not abrogated, for to declare it abrogated would entail falsehood.
For example:
If we were to say that ﴿إِنَّ قَارُونَ كَانَ مِنْ قَوْمِ مُوسَى﴾ (“Indeed, Qarun was from the people of Musa”) is abrogated, it would necessitate that this statement is false. On this basis, abrogation does not occur in mere statements; however, if a statement contains a ruling (hukm), then abrogation can occur within it.
The statement mentioned in the hadith as abrogated is of the type that contains a ruling. Furthermore, according to the terminology of the early scholars (mutaqaddimin), the aforementioned verse is referred to as abrogated.
Among them, the term “abrogation” (naskh) is also applied to specification (takhsees), so the abrogation mentioned in the hadith refers to the specification that occurred in the verse.
After specification, the reckoning (muhasabah) refers to those thoughts which a person firmly establishes and settles in his heart, while those thoughts and whispers (wasawis) that come involuntarily into the heart are not included in this reckoning, as is stated in the hadith:
“Allah, the Exalted, has pardoned my ummah for those thoughts which come spontaneously into their hearts, so long as they do not speak of them or act upon them.”
(Sahih al-Bukhari, al-Talaq, Hadith: 5269)

➋
In these verses and hadiths, the general principle of Allah’s law of reward and punishment is stated: that a person will not be held accountable for any action that is beyond his capacity.
Accountability is only for that matter or action which is within a person’s choice and ability, and where a person is compelled, there will be no blame. However, the determination of this choice and ability should be made by the person with utmost sincerity, for Allah, the Exalted, knows even the secrets of hearts, and the treachery of the eyes is not hidden from Him.
Wallahu al-musta‘an.