(225) He then said, Most High: “Allah will not call you to account for unintentional oaths, but He will call you to account for what your hearts have deliberately earned. Allah is All-Forgiving, Most Forbearing.”

That is, He will not call you to account for idle oaths that pass over your tongues without any intention or resolve in the heart. They merely slip from the tongue, as when a man says in the course of conversation, “No, by Allah,” or “Yes, by Allah”; or when he swears about a past matter, believing himself to be truthful. Rather, accountability is for what the heart intends.

This is evidence that intentions must be taken into consideration in statements, just as they are in actions.

“Allah is All-Forgiving” to those who repent to Him, and “Most Forbearing” toward those who disobey Him: He does not hasten to punish them, but shows forbearance, conceals their sins, and pardons them, despite having complete power over them and their being entirely at His disposal.