Surat An Naziat, Ayat 35-39
Bismillah hir Rahman nir Rahim.
Everything on earth has, by Allah’s bountiful providence, been arranged to sub-serve the use and convenience of man and the lower life which depends upon him. The intermediary between Allah’s providence and the actual use made of Allah’s other gifts is man’s own intelligence and initiative, which are also gifts of Allah.
The Judgement, the time for sorting out all things according to their true, and eternal values, will be not only for his acts but for his motives, “all he strove for”. In this life he may forget his ill-deeds, but in the new conditions he will not only remember them, but the Fire of Punishment will be plainly visible to him, and not only to him, but it will be “for all to see”. This will add to the sinners humiliation.
The abiding Punishment will be for those who had willfully and persistently rebelled against Allah, “transgressing all bounds”, and had given themselves up to the vanities and lusts of this lower life. This Punishment will not touch those who had repented and been forgiven, nor those guilty, through human frailty, of minor sins, whose deeds will be weighed in the balance against their good deeds.
Ref: Excerpts from Tafsir Ibn Kathir & The Glorious Quran: Translation by Abdullah Yousuf Ali.