Allah Most High says: “So do not be in doubt about it. Indeed, it is the truth from your Lord, but most people do not believe.”
“And who is more unjust than one who invents a lie about Allah? Those will be presented before their Lord, and the witnesses will say, ‘These are the ones who lied against their Lord.’ Surely, the curse of Allah is upon the wrongdoers.” (18)
“And who is more unjust than one who invents a lie about Allah?”—such as by claiming that He has a child or a partner. That is, no one is more unjust than he. “Those”: meaning, the liars and those who deny the truth. “Will be presented before their Lord”: then He will question them about their deeds.
“And the witnesses will say”: meaning, the angels who recorded their deeds. This was the view of Mujahid (1).
Ibn Abbas, may Allah be pleased with him, said: They are the prophets and messengers, peace and blessings be upon them. This was also the view of al-Dahhak (2).
Qatadah said: All created beings.
It is narrated to us from Abdullah ibn Umar, may Allah be pleased with him, that the Messenger of Allah, peace and blessings be upon him, said: “Allah will bring the believer near, place His covering over him, and conceal him. Then He will say: ‘Do you recognize such-and-such a sin? Do you recognize such-and-such a sin?’ He will say: ‘Yes, my Lord.’ Then, when He has made him acknowledge his sins and he thinks that he has perished, He will say: ‘I concealed them for you in the world, and today I forgive them for you.’ Then he will be given the record of his good deeds. As for the disbelievers and the hypocrites, [they will be called out before all created beings]: ‘These are the ones who lied against their Lord. Surely, the curse of Allah is upon the wrongdoers.’” (3) (4)