How do we understand the verse, "Whether you reveal what is in your souls or conceal it, Allah will account you for it," in comparison to the Hadith where Allah forgave the Ummah of Muhammad for what is in their souls?

The verse "Whether you reveal what is in your minds or conceal it, Allah will call you to account for it" was abrogated by the verse "Allah does not burden a soul beyond its capacity." This occurred after the first verse became difficult for the Companions, and they informed the Prophet (peace be upon him) that they could not bear it, so the second verse was revealed as a relief. In this way, the verse aligns with the Hadith: "Indeed, Allah has pardoned for my Ummah what they whisper to themselves, so long as they do not act upon it or speak of it," thus removing hardship regarding inner whisperings as long as they do not turn into actions or words.