What are the deeds described as "matters of high resolve" (ʿazāʾim al-umūr) in the Qur’an and Sunnah, such as patience and forgiveness, mentioned in His, the Almighty’s, saying: {But whoever is patient and forgives—indeed, that is of the matters of high resolve} and in Surahs Al Imran and Luqman?

No acts described as being among 'azm al-umur' (matters of strong resolve) have been found in the texts of the two revelations (Quran and Sunnah) and the words of scholars, except for what is mentioned in three surahs. Scholars have interpreted 'azm al-umur' as matters enjoined by the Sharia. Juridical rulings are divided into 'azimah' (strict ruling), which is what is legislated for normal circumstances and must be adhered to, and 'rukhsah' (concession), which is legislated for exceptional cases as a relief. A Muslim must comply with Allah's command in every situation, and their soul must be at peace with all the rulings of the Sharia. And Allah loves that His concessions be taken just as He loves that His strict rulings be taken, and the 'aza'im' (strict rulings) are the obligatory duties. Taking lawful concessions is better, and there is no sin in not taking them while abandoning what is better. However, taking what is easier and conforms to one's whims is not permissible; rather, it is obligatory to follow the evidence and consult trustworthy scholars.