Musannaf Ibn Abi Shaybah 37266 — The words of Ibn Masud

It is narrated from Sayyiduna Ibn Mas'ud (may Allah be pleased with him) that he said: On the Day of Resurrection, people will be presented before three registers: a register containing good deeds, a register containing blessings, and a register containing sins. The register of blessings will be set against the register of good deeds, so the good deeds will be used up in exchange for the blessings, and the sins will remain, depending on the will of Allah. If Allah wills He will punish, and if He wills He will forgive.