Rather say: We hear and obey. Grant us Your forgiveness, our Lord, and to You is the [final] destination

When Allah Almighty revealed to His Prophet (ﷺ) His saying: {To Allah belongs all that is in the heavens and all that is on earth} in creation, ownership, control, and management. {Whether you reveal} show and declare {what is within yourselves} and in your hearts {or conceal it} and hide it in your hearts, {Allah will call you to account for it} on the Day of Judgment.

{He forgives whom He wills} out of His grace and mercy {and punishes whom He wills} out of His justice, {for Allah is Most Capable of all things} and nothing is beyond His power. When the Companions heard this verse, it was hard on them, for it implied being held accountable even for the thoughts that pass through the heart.

So they came to the Messenger of Allah (ﷺ) and knelt down on their knees, saying: O Messenger of Allah, we have been commanded with bodily acts of worship that we are able to perform—such as prayer, fasting, Jihad, and charity—but this verse has been revealed to you and we cannot bear it. The Prophet (ﷺ) said to them: Do you wish to say as the Jews and Christians said: {We hear and disobey}? Rather say: {We hear and obey.

Grant us Your forgiveness, our Lord, and to You is the [final] destination.} The Companions obeyed the command of Allah and His Messenger and said: We hear and obey. Grant us Your forgiveness, our Lord, and to You is the [final] destination.

When the Muslims spoke those words with their tongues and their hearts submitted to them, Allah revealed—as a commendation for the Prophet (ﷺ) and his Ummah—His saying: {The Messenger believes in what has been sent down to him from his Lord, as do the believers} and their tongues and hearts submitted to Allah's command. {All of them believe in Allah, His angels, His Books, and His messengers, [saying], “We make no distinction between any of His messengers.”} Rather, we believe in all of them.

{And they say, “We hear} your words {and obey} Your command, and we seek {Your forgiveness, our Lord} and Your pardon, {and to You is the [final] destination”} and the return on the Day when the reckoning will take place.

When they did that and said what they were commanded to say—openly declaring their willingness to hear and obey Allah's commands—Allah eased the burden upon this Ummah and abrogated that verse with His saying: {Allah does not burden any soul greater than it can bear} beyond its ability, strength, and effort. {For it is} the reward of {what it has earned} and performed of goodness, {and against it is} the punishment of {what it has incurred} of evil and sins.

Thus, Allah does not hold anyone accountable for another's sin, nor for the whispers and passing thoughts within one's own self. {Our Lord, do not hold us accountable} and punish us {if we forget} and do not remember {or fall into error} and unintentionally deviate from what is right. So Allah responded to their supplication and said: Yes, I have done so.

{Our Lord, do not place on us such a burden} hardship and load {as You have placed on those before us} from among the Children of Israel and others. So Allah responded to their supplication and said: Yes, I have done so. {Our Lord, do not burden us with that which we cannot bear} of duties, trials, or hardships beyond our strength. Allah said: Yes, I have done so. {Pardon us} and erase our sins, {forgive us} conceal them and overlook them, {and have mercy on us} through Your vast mercy.

{You are our Protector} and Master, {so give us victory} by granting us steadfastness and triumph in battle and argument {over the disbelieving people} in fighting and striving against them. So Allah responded to their supplication and said: Yes, I have done so.