With regard to that which is actually weighed, the scholars have differed. Some maintain that the deeds themselves are weighed; others hold that the doer is weighed; and a third opinion states that the written records of one’s deeds are what is placed on the scale. Each view is supported by textual evidence.

Those who say that the deeds are weighed cite the words of Allah: “So whoever does an atom’s weight of good shall see it, and whoever does an atom’s weight of evil shall see it” (Qur’an 99:7–8), where the weighing is clearly attached to the deeds. They also rely on the Prophet’s statement: “Two phrases are beloved to the Most Merciful, light upon the tongue yet heavy on the scale: ‘Subḥāna-Allāh wa bi-ḥamdih, Subḥāna-Allāh al-ʿAẓīm.’” Here, the heaviness is ascribed to the two utterances, which are actions of the tongue.

Those who contend that it is the written records that are weighed point to the ḥadith of the “Card.” On the Day of Resurrection a man will be brought forward and ninety-nine scrolls extending as far as the eye can see—each filled with sins—will be unrolled before him. Thinking himself doomed, he will be told, “You still have one good deed with Us.” A card bearing the words “Lā ilāha illā Allāh” (None has the right to be worshipped but Allah), which he once uttered sincerely, will then be placed on one pan of the scale, while the scrolls are placed on the other; the card will outweigh them all. This, they argue, proves that the records themselves are what is weighed.

As for those who hold that the person is weighed, they cite Allah’s statement: “We shall give them no weight on the Day of Resurrection” (Qur’an 18:105), implying that certain people themselves carry no weight at all. They also refer to the incident when the Prophet ﷺ spoke after some people laughed at ʿAbdullāh ibn Masʿūd, may Allah be pleased with him