How will the disbeliever be held accountable on the Day of Judgment, even though he is not obligated by religious duties?

The disbeliever is held accountable for the same things as the believer. This is indicated by Allah’s statement in Surat Al-Muddaththir: "What has caused you to enter Saqar?" They will say, "We were not among those who prayed..." (Quran 74:42-43) This is evidence that they are punished for the branches of Islam. The disbeliever is also punished for all the blessings Allah bestowed upon them, such as food, drink, and other things, based on Allah's statement: "There is no blame upon those who believe and do righteous deeds concerning what they have eaten [in the past] when they persisted in piety and believed and did righteous deeds..." (Quran 5:93) The implication of this verse is that blame falls upon disbelievers for what they have eaten. The disbeliever's reckoning on the Day of Judgment is not like the believer's; rather, the disbeliever will be confronted with their sins and disgraced by them before all witnesses.