Surah Al-Baqara (2) — Ayah 284

(Ayah 285,284) ➊ { لِلّٰهِ مَا فِي السَّمٰوٰتِ وَ مَا فِي الْاَرْضِ:} This is the reason for «وَ اللّٰهُ بِمَا تَعْمَلُوْنَ عَلِيْمٌ» mentioned in the previous verse, meaning that when Allah is the Owner of everything in the heavens and the earth, then understand well that whatever you do, Allah is fully aware of it.
➋ {يُحَاسِبْكُمْ بِهِ اللّٰهُ: } From this it is understood that there will be accountability even for the actions of the heart, but this refers to those actions of the heart over which a person has control and which he firmly intends, such as faith, disbelief, the resolve and firm intention to do a good or bad deed. For example, if a person harbors disbelief in his heart, or intends to steal or commit adultery, but does not get the opportunity to express disbelief or to act upon stealing or adultery, then he will certainly be held accountable for it. As for those thoughts that are beyond a person's power and control, that come and go on their own, if a person does not give them a place in his heart, then there will be no accountability for them, as is mentioned in the last verse of this Surah «لَا يُكَلِّفُ اللّٰهُ نَفْسًا اِلَّا وُسْعَهَا ». Abu Hurairah (may Allah be pleased with him) says that when the verse «لِلّٰهِ مَا فِي السَّمٰوٰتِ وَ مَا فِي الْاَرْضِ…» was revealed, the Companions became very worried. They presented themselves before the Messenger of Allah (peace and blessings be upon him) and said that we are performing acts like prayer, fasting, etc., but according to this verse (accountability for what is in the heart), it will be very difficult. The Prophet (peace and blessings be upon him) said: "Do you also want to say {”سَمِعْنَا وَ عَصَيْنَا“} like the People of the Book? Rather, you should say: [ سَمِعْنَا وَ اَطَعْنَا، غُفْرَانَكَ رَبَّنَا وَ اِلَيْكَ الْمَصِيْرُ ] 'We have heard and we obey. Our Lord! We seek Your forgiveness, and to You is the return.'" When the Companions (may Allah be pleased with them) accepted this, Allah revealed the next verse: «اٰمَنَ الرَّسُوْلُ بِمَاۤ اُنْزِلَ اِلَيْهِ مِنْ رَّبِّهٖ» and abrogated the verse «اَوْ تُخْفُوْهُ يُحَاسِبْكُمْ بِهِ اللّٰهُ», and when the next verse: « لَا يُكَلِّفُ اللّٰهُ نَفْسًا اِلَّا وُسْعَهَا » was revealed, after every supplicatory sentence in it, Allah said: [ قَدْ فَعَلْتُ ] "I have done so." [مسند أحمد : 413/2، ح : ۹۳۶۳۔ مسلم، الإیمان، باب بیان تجاوز اللہ … : ۱۲۵ ] It should be clear that here, the meaning of the second verse abrogating the first is that the ambiguity in the first verse was clarified. Hafiz Ibn Qayyim (may Allah have mercy on him) writes: "The Companions (may Allah be pleased with them) also used the word 'abrogation' in the sense of clarification." In another narration from Abu Hurairah (may Allah be pleased with him), the Messenger of Allah (peace and blessings be upon him) said: "The thoughts and whispers that come into the hearts of my Ummah have been forgiven for my Ummah, as long as they do not speak of them or act upon them." [مسلم، الإیمان، باب تجاوز اللہ عن … : ۱۲۷۔ بخاری : ۵۲۶۹ ] (Ibn Kathir, Shawkani)
➌ { لَا نُفَرِّقُ بَيْنَ اَحَدٍ مِّنْ رُّسُلِهٖ:} That is, it is not that we believe in some prophets and deny others, rather we believe in all the prophets.

284. 1. It is mentioned in the ahadith that when this verse was revealed, the Companions became very worried. They presented themselves in the court of the Messenger and said, "O Messenger of Allah, prayer, fasting, zakat, jihad, etc.—all these actions that we have been commanded to do, we perform them because they are not beyond our ability. But the thoughts and whispers that arise in the heart are not under our control; they are beyond human power. Yet Allah Almighty has announced accountability for them as well." The Noble Prophet ﷺ, seeing the Companions' spirit of listening and obedience, said that Allah Almighty has abrogated this verse. And the Prophet ﷺ then said that Allah Almighty has forgiven my ummah for what comes into their hearts. However, there will be accountability for those things which are acted upon or which are expressed by the tongue. From this, it is understood that there will be no accountability for thoughts that pass through the heart. Accountability will only be for those that turn into firm intention or take the form of action.

284. To Allah belongs whatever is in the heavens and whatever is in the earth [413]. Whether you reveal what is within yourselves or conceal it, Allah will call you to account for it. Then He will forgive whom He wills and punish whom He wills, and Allah is capable of all things.

[413]
No Accountability for Thoughts of the Heart:

In this verse, three attributes of Allah Almighty are mentioned: (i) Sovereignty, meaning He is the Owner of everything; (ii) Knowledge, meaning His knowledge is so vast that He knows even the secrets of hearts; (iii) Power, meaning He has complete authority to punish and to forgive, and these three attributes are explained in more detail in Ayat al-Kursi. The purpose of this is that, regarding the countless commands given about worship and dealings, a Muslim should neither resort to tricks and excuses in their compliance, nor to stubbornness and oppression. Rather, one should act according to Allah’s will out of fear of Him, because in any apparent or hidden matter, a person cannot attain salvation by disobeying Him. Hazrat Aliؓ says that when this verse was revealed, it made us sad; we thought that if even a sinful thought comes into someone’s heart, it would be accounted for, and then it is not known whether it would be forgiven or not, and this is beyond human control. Thus, the noble Companionsؓ complained to the Prophet ﷺ, so he said: Say! We have heard (Allah’s command) and we obey. The noble Companionsؓ did so, and then
﴿ اٰمَنَ الرَّسُوْلُ﴾
up to the next two verses were revealed, and
﴿ لَا يُكَلِّفُ اللّٰهُ نَفْسًا اِلَّا وُسْعَهَا﴾
abrogated that command. [ترمذي۔ كتاب التفسير۔۔۔] That is, accountability for thoughts arising in the heart was forgiven.