It also affirms the soul’s earning of its deeds, which rules out compulsion. It also brings together aspects of wisdom: whether a person earns good or commits evil, the evil he commits does not nullify the good he has earned, contrary to those who maintain that sins nullify good deeds and entail eternal punishment. They say that what he has committed counts against him, while what he has earned is not credited to him. Thus, the verse refutes all these groups.

Consider how, regarding what is credited to the soul, He uses kasb (earning), which can arise from even the slightest involvement, whereas regarding what counts against it, He uses iktisāb (acquiring), which conveys attention, eagerness, and effort. The verb iktasaba is more emphatic than kasaba. This points to the predominance of grace over justice, and of mercy over wrath.

Now, the obligations He has imposed upon them are covenants, injunctions, and commands from Him that must be observed and upheld, without neglecting any part of them. Yet human nature inevitably gives rise to forgetfulness, error, weakness, and shortcomings. Allah Most High therefore guided them to ask Him to pardon them for all of this and relieve them of its consequences, saying:

“Our Lord, do not hold us accountable if we forget or make a mistake. Our Lord, do not lay upon us a burden like that which You laid upon those before us.”

That is: Do not impose upon us the heavy burdens You imposed upon those before us, for our bodies are weaker and our endurance is less.

Then, knowing that they cannot escape what He ordains and decrees for them, just as they cannot escape His commands and prohibitions, they asked Him for ease in what He ordains and decrees