Will the whisperings of the self and Satan be recorded in the scrolls of deeds, and will Allah Almighty present them to us on the Day of Judgment, knowing that the Ummah of Muhammad (peace be upon him) is not held accountable for them unless they are acted upon or spoken of? And why will other nations be held accountable for what their souls whispered to them?

The scholars differed whether everything a person does is recorded, or only that which entails reward or punishment. Al-Qurtubi mentioned that the ظاهر (apparent meaning) of the verse is general. Accountability for whispers and inner thoughts was among the burdens (آصار) placed upon previous nations, such as the Jews and Christians. Allah the Almighty is not questioned about what He does, while they will be questioned. Knowledge of these matters is not something a Muslim needs for his worship.