Tafsir Ibn Kathir -> Surah Al-Inshiqaq -> The Presentation and the Discussion that will take place during the Reckoning

Then Allah says,

﴿فَأَمَّا مَنْ أُوتِىَ كِتَـبَهُ بِيَمِينِهِ - فَسَوْفَ يُحَاسَبُ حِسَاباً يَسِيراً ﴾

(Then as for him who will be given his Record in his right hand, he surely, will receive an easy reckoning,) (84:7-8) meaning, easy without any difficulty. This means that he will not be investigated for all the minute details of his deeds. For verily, whoever is reckoned like that, he will certainly be destroyed. Imam Ahmad recorded from `A'ishah that the Messenger of Allah said,

«مَنْ نُوقِشَ الْحِسَابَ عُذِّب»

(Whoever is interrogated during the reckoning, then he will be punished.) `A'ishah then said, "But didn't Allah say,

﴿فَسَوْفَ يُحَاسَبُ حِسَاباً يَسِيراً ﴾

(He surely will receive an easy reckoning,)'' The Prophet replied,

«لَيْسَ ذَاكِ بِالْحِسَابِ، وَلَــكِنْ ذلِكِ الْعَرْضُ، مَنْ نُوقِشَ الْحِسَابَ يَوْمَ الْقِيَامَةِ عُذِّب»

(That is not during to the Reckoning, rather it is referring to the presentation. Whoever is interrogated during the Reckoning on the Day of Judgement, then he will be punished.) This Hadith has also been recorded by Al-Bukhari, Muslim, At-Tirmidhi, An-Nasa'i and Ibn Jarir. In reference to Allah's statement,

﴿وَيَنقَلِبُ إِلَى أَهْلِهِ مَسْرُوراً ﴾

(And will return to his family Masrur!) This means that he will return to his family in Paradise. This was said by Qatadah and Ad-Dahhak. They also said, "Masrur means happy and delighted by what Allah has given him.'' Allah said;

﴿وَأَمَّا مَنْ أُوتِىَ كِتَـبَهُ وَرَآءَ ظَهْرِهِ ﴾

(But whosoever is given his Record behind his back,) meaning, he will be given his Book in his left hand, behind his back, while his hand is bent behind him.

﴿فَسَوْفَ يَدْعُو ثُبُوراً ﴾

(He will invoke destruction,) meaning, loss and destruction.

﴿وَيَصْلَى سَعِيراً - إِنَّهُ كَانَ فِى أَهْلِهِ مَسْرُوراً ﴾

(And he shall enter a blazing Fire, and made to taste its burning. Verily, he was among his people in joy!) meaning, happy. He did not think about the consequences, nor feared what (future) was in front of him. His light happiness will be followed by long grief.

﴿إِنَّهُ ظَنَّ أَن لَّن يَحُورَ ﴾

(Verily, he thought that he would never return!) meaning, he used to believe that he would not return to Allah, nor would Allah bring him back (to life) after his death. This was said by Ibn `Abbas, Qatadah and others. Allah then says,

﴿بَلَى إِنَّ رَبَّهُ كَانَ بِهِ بَصِيراً ﴾

(Yes! Verily, his Lord has been ever beholding him!) meaning, certainly Allah will repeat his creation just as he began his creation, and He will reward him based upon his deeds, whether they were good or bad. He was ever watchful of him, meaning All-Knowing and All-Aware.

﴿فَلاَ أُقْسِمُ بِالشَّفَقِ - وَالَّيْلِ وَمَا وَسَقَ - وَالْقَمَرِ إِذَا اتَّسَقَ - لَتَرْكَبُنَّ طَبَقاً عَن طَبقٍ - فَمَا لَهُمْ لاَ يُؤْمِنُونَ - وَإِذَا قُرِىءَ عَلَيْهِمُ الْقُرْءَانُ لاَ يَسْجُدُونَ - بَلِ الَّذِينَ كَفَرُواْ يُكَذِّبُونَ - وَاللَّهُ أَعْلَمُ بِمَا يُوعُونَ - فَبَشِّرْهُمْ بِعَذَابٍ أَلِيمٍ - إِلاَّ الَّذِينَ ءَامَنُواْ وَعَمِلُواْ الصَّـلِحَـتِ لَهُمْ أَجْرٌ غَيْرُ مَمْنُونٍ ﴾

(16. But no! I swear by Ash-Shafaq;) (17. And the night and what it Wasaqa,) (18. And the moon when it Ittasaq.) (19. You shall certainly travel from stage to stage.) (20. What is the matter with them, that they believe not) (21. And when the Qur'an is recited to them, they fall not prostrate.) (22. Nay, those who disbelieve deny.) (23. And Allah knows best what they gather,) (24. So, announce to them a painful torment.) (25. Save those who believe and do righteous good deeds, for them is a reward that will never come to an end.)