﴿And not﴾ that is, while we do not burden them, but he meant by saying: ﴿We do not burden a soul﴾ that is, a disbeliever and a believer ﴿except according to its capacity﴾. So no sinner can say: I was unable to obey, nor should a believer think that we will hold him accountable for a slip or mistake. For no one can truly grasp our true worth, because the nature of creation is based on incapacity.

And when actions become numerous and their duration extends, it becomes difficult or impossible to enumerate them except by writing. He dealt with the servants, glorified is He, in a manner they understand, despite His independence from that. So He said: ﴿And with Us﴾ that is, with Us in a manner that is the strangest of the strange ﴿is a Book﴾. And He expressed its being a means for knowledge by saying: ﴿It speaks﴾ of what has been written in it regarding the actions of the servants, whether good or evil, small or large ﴿with truth﴾, that is, the established that corresponds to reality. He has written in it their actions before their creation, with no increase or decrease in it. The guardians present to Him every day what they have written of what they witnessed, with the realization of its decree for Him, and they find it recorded with its measures, times, and all its states, and they increase in faith because of it. And it is a truth that nothing from it can be denied.

And when He made that clear, He negated injustice, and He stated it explicitly by saying: ﴿And they﴾ that is, all of creation ﴿are not wronged﴾ by any oppressor, neither in increase nor decrease in action nor in recompense.