Lady Aisha (may Allah be pleased with her) said about this verse: ﴿And whether you disclose what is in yourselves or conceal it, Allah will call you to account for it. Then He forgives whom He wills and punishes whom He wills.﴾: It refers to the person who intends to commit a sin but does not carry it out, so as much grief and sorrow is sent upon him as the intention he had for the sin, and this is his reckoning.
Hadith Referenceسنن سعید بن منصور / كتاب التفسير / 481
Hadith Gradingمحدثین:سنده ضعيف جدًّا؛ لشدة ضعف جويبر، والانقطاع بين الضحاك وعائشة رضي الله عنها.