Accounting the people for their deeds

Allah has called the Last Day, 'Yawm al-Hisaab' -'The Day of Account' because it is the Day when mankind will be held accountable for their deeds but is this account like the negotiation by money between two traders.

For the believer, the accounting will be with kindness, blessing and mercy from Allah. Allah will bring the believer close and conceal him and will make him confess his sins. Allah will say, "You committed this on this day...” until the believer will admit and confess (his sins). Allah will say to him, “I concealed your sins for you in the world and I forgive you today.”

None of us is free from sins - hidden sins are (of two kinds) those that are related to the heart and (the other are those) outward sins that are related to the bodies but people do not see it. Perhaps a man looks at something with a forbidden intention while you might think that he has a permissible intention – you don't know and therefore, Allah says, "Allah knows the fraud of the eyes and all that the breasts conceal." [Surah Ghafir (40): 19]

The fraud of the eyes is a matter concerning one's feeling but no one knows it - who can know that this eye is looking with the intention of a permissible act?

"…and all that the breasts conceal." This is hidden. Allah says, 'I covered them for you in the world and I will forgive them for you this day.’

The disbelievers will not be held accountable in this (kind) way. They will be made to confess and they will be told, 'you committed this and this.' If they deny, their tongues, hands and legs will testify to their (evil) deeds -even their skin will testify against them, “And they will say to their skins, ‘Why do you testify against us?’”

They (the body parts) will say, "Allah has caused us to speak as He causes all things to speak, and He created you the first time and to Him you are made to return. You have not been hiding against yourselves, lest your ears and your eyes and your skins testify against you but you thought that Allah knew not much of what you were doing. And that thought of yours which you thought about your Lord, has brought you to destruction, and you have become (this Day) of those utterly lost!” Then, (even) if they have patience - the Fire will be a home for them (even) if they beg to be excused - they are not of those who will ever be excused." [Surah Fussilat (41): 21-24]

The disbelievers will confess their deeds and they will be made to face humiliation due to their deeds, "and the witnesses will say, "These are the ones who lied against their Lord!" No doubt! the curse of Allah is on the Dhalimoon (polytheists, wrong-doers, oppressors, etc.)." [Surah Hud (11): 18] So look at the difference between the account of the believer and the disbeliever.