Why is the death of a drowned person considered the most difficult death, and does Allah forgive their debts?

The death of a drowned person is considered martyrdom in the hereafter, not in this world. They fall under the third category of martyrs of the hereafter only, and are treated like ordinary deceased persons: they are washed, shrouded, and prayed over. The good paths have gathered more than twenty characteristics of martyrs other than being killed in the way of Allah, and the drowned person is one of them. The drowned person receives the original reward of a battlefield martyr due to the severity of their death and the intensity of their pain, and as a grace from Allah to purify their sins and increase their reward. Allah forgives the martyr every sin except debt.