(… لِّلَّهِ مَا فِي السَّمَاوَاتِ وَمَا فِي الْأَرْضِ ) (To Allah belongs whatever is in the heavens and whatever is in the earth. …): The universe is exclusively in the hands of Allah (swt). (Allah) comes first and everything after belongs to Him. Whatever is there in heavens and earth belongs to Him (swt). On the other hand, some people may think that they own something; but such ownership is trivial because it’s in the world of mortals. You may own a palace. Yet, you it’s either that you leave it by death or lose it by poverty, isn’t it? Then, no one has the exclusive ownership but Allah (swt). 

(… وَإِن تُبْدُوا مَا فِي أَنفُسِكُمْ أَوْ تُخْفُوهُ يُحَاسِبْكُم بِهِ اللَّهُ …) (…Whether you show what is within yourselves or conceal it, Allah will bring you to account for it …): Omar Bin Al-Khattab (may Allah be pleased with him) wept so much when hearing this verse. Allah (swt) holds us accountable whether we show or conceal whatever is within ourselves. So, the following verse reads:

{ لَا يُكَلِّفُ اللَّهُ نَفْسًا إِلَّا وُسْعَهَا}

(Allah does not charge a soul except [with that within] its capacity.) (Al-Baqara: 286)

What does Allah’s saying: (Whether you show what is within yourselves or conceal it,) refer to? Verbs refer to concrete actions, and a man intends either good or bad. This concept is explained by Prophet Muhammad (saws):

“He who intended to do good, but did not do it, one good was recorded for him, and he who intended to do good and also did it, ten to seven hundred good deeds were recorded for him. And he who intended evil, but did not commit it, no entry was made against his name, but if he committed that, it was recorded[1].”

Hence, these verses state that:

1-    Allah (swt) holds you accountable for the evil you conceal within yourself if such evil takes place.

2-    Allah (swt) knows the secret, beyond the secret and what’s within one’s self.

3-    Allah (swt) wants us to intend the good always, never do the bad, and have good thoughts before our deeds. That’s why Allah (swt) says:

(… فَيَغْفِرُ لِمَن يَشَاءُ وَيُعَذِّبُ مَن يَشَاءُ …) (…Then He will forgive whom He wills and punish whom He wills …): Don’t forget that (swt) wills to forgive all the sins:

{ قُلْ يَا عِبَادِيَ الَّذِينَ أَسْرَفُوا عَلَىٰ أَنفُسِهِمْ لَا تَقْنَطُوا مِن رَّحْمَةِ اللَّهِ ۚ إِنَّ اللَّهَ يَغْفِرُ الذُّنُوبَ جَمِيعًا ۚ إِنَّهُ هُوَ الْغَفُورُ الرَّحِيمُ}

(Say, “O My servants who have transgressed against themselves [by sinning], do not despair of the mercy of Allah. Indeed, Allah forgives all sins. Indeed, it is He who is the Forgiving, the Merciful.”) (Az-Zumar: 53)

So, we never intervene in whatever Allah (swt) made open for his creatures. And it’s in Allah’s (swt) will which is limitless, but why He (swt) forgives whom He wills? Because Allah (swt) is competent over everything; can do without your worship; and is never affected by your wrongdoing.

[1] Hadith no. 130, Chapter: If a person thinks of doing a good deed it will be recorded for him, and if he thinks of doing a bad deed it will not be recorded for him, Faith Vol. Sahih Muslim