The Hadiths on the Virtue of These Two Ayat, May Allah Benefit Us by Them Al-Bukhari recorded that Abu Mas`ud said that the Messenger of Allah said ﷺ,

«مَنْ قَرَأَ بِالْآيَتَيْنِ مِنْ آخِرِ سُورَةِ الْبَقَرَةِ فِي لَيْلَةٍ، كَفَتَاه»

(Whoever recites the last two Ayat in Surat Al-Baqarah at night, they will suffice for him.)

After that comes the second verse where the doubt, which could have risen during the comprehension of some sentences in the previous verse, has been removed in a style that is very special. It will be recalled that the question was as to how one would escape punishment if thoughts concealed in hearts were also made subject to accounting. It was said: لَا يُكَلِّفُ اللَّـهُ نَفْسًا إِلَّا وُسْعَهَا :'Allah burdens not anyone beyond his or her capacity.' Therefore, thoughts that enter the heart without one's intention and control and are not translated into action, stand all excused in the sight of Allah Almighty. Deeds, that are undertaken with choice and volition will be the only ones apprehended and called to account.

A little detail will show that there is an outward aspect of human deeds which concerns what is done with the hand, head, eye, tongue and other parts of the body. This is further divided into two kinds. The first reflects what is done with choice and volition. This is voluntary, such as, to speak by choice or to beat somebody by choice. The second kind is involuntary, that which just issues forth without choice or volition, for instance, saying something other than what one actually intended to say, or a palsied hand moving unintentionally caused pain to somebody. Here everyone knows that accounting and retribution, reward and punishment are particularly related to voluntary deeds. As far as non-voluntary deeds are concerned man is neither obligated nor constrained therein, and certainly, there is no ثواب thawab (reward) or عذاب ` adhab (punishment) on them.