This means that what has been described about the righteous is not beyond the limits of capability and power. Likewise, everything that He has commanded His servants and what they have done of actions is not lost with Him. Rather, it is recorded with Him in a book, referring to the Preserved Tablet or the record of deeds, which speaks the truth. They will not read from it on the Day of Resurrection except what is true and just, with no increase or decrease, and no one will be wronged. Or it is meant that Allah does not burden a soul beyond its capacity. If the one obligated does not reach the level of those who have preceded after exhausting their effort and giving their utmost, then there is no blame on him. With Us is a book that contains the deeds of the predecessors and the moderate, and We do not wrong anyone of their rights nor do We lower them below their rank. Rather, the hearts of the disbelievers are in a deep heedlessness regarding this, meaning what the described believers possess. They have deeds that exceed and surpass that, meaning what the believers have been described with. They are accustomed to it and are engaged in it, and they will not be weaned from it until Allah takes them with punishment.