For what will a person be held accountable on the Day of Resurrection? Is it only for deeds and words, or does it include what occurred in the heart? And how can one reconcile the Hadith: "Indeed, Allah has pardoned for my Ummah whatever thoughts occur to them, as long as they do not speak of it or act upon it," with the verse: "Indeed, the hearing, the sight, and the heart – all of those will be questioned"? And is there a reward or a sin for wishing to do good or evil, especially with the narration of Hadiths mentioning the reward for one who intended a good deed but did not do it, and the sin for one who intended an evil deed and did it, while intending an evil deed without doing it is recorded as a good deed? And is dhikr or reading the Qur'an to oneself (without moving the lips) considered among the "thoughts" for which one is not rewarded?

Accountability is for deeds and words commanded or forsaken, but permissible matters are not subject to accountability. Whispers of the soul concerning sins are forgiven as long as they do not become settled and firmly intended. Whoever resolves to commit a sin but then abandons it for the sake of Allah earns a good deed. But whoever resolves to commit a sin and is then unable to do it, a bad deed is recorded against him, as the Prophet, peace and blessings be upon him, said: "If two Muslims confront each other with their swords, then both the killer and the killed are in the Hellfire." Mere inclination without firm resolve is not punishable. The verse from Surah Al-Isra, "Indeed, the hearing, the sight, and the heart – all of those will be questioned," refers to the actions of the heart such as faith and reliance (on Allah), and not merely the whispers of the soul unless they transform into firm resolve.