Nasai

(1) "Becomes a good Muslim" — that is, his heart also becomes in agreement with his tongue, and his Islam passes from his tongue to his heart and all his bodily limbs. He becomes a genuine, truthful, and sincere Muslim, both outwardly and inwardly, meaning he is neither a hypocrite nor a transgressor.

(6) "Writes it down" — that is, the good deeds of a disbeliever are wasted only when he dies upon disbelief. If he receives guidance, then Allah Ta'ala preserves his previous good deeds. This is the grace and bounty of Allah Ta'ala; otherwise, the condition for the acceptance of good deeds is that they are performed in a state of faith, but for grace and bounty, there is no condition. Just as the reward for a good deed being multiplied up to seven hundred times is also the grace and bounty of Allah Ta'ala, for reason does not demand this in this matter.

(3) "Reward and punishment" — that is, the sins committed before accepting Islam are forgiven, but the sins committed after accepting Islam will be recompensed, unless Allah Ta'ala forgives them, in which case it will be His grace. (He is not questioned about what He does, but they will be questioned) (). And one should always hope for the grace of Allah Ta'ala.