"And whether you disclose what is in your hearts or conceal it, Allah will bring you to account for it." Qatadah’s explanation: He said: This verse was revealed, and it weighed heavily upon them. Then Allah revealed after it a verse containing ease and mitigation, which abrogated it: "Allah does not charge a soul except with that within its capacity. It will have [the consequence of] what it has gained [of good], and it will bear [the consequence of] what it has earned [of evil]."
Yahya narrated from Sa'id, from Qatadah, from Zurarah ibn Awfa, from Abu Hurayrah, who said: The Messenger of Allah (peace be upon him) said: "Indeed, Allah has pardoned for my Ummah that which their souls whisper to them, as long as they do not act upon it or speak of it." [Verses 285-286]
﴿وَإِنْ تُبْدُوا مَا فِي أَنْفُسِكُمْ أَوْ تُخْفُوهُ يُحَاسِبْكُمْ بِهِ اللَّهُ﴾ تَفْسِير قَتَادَة: قَالَ: نزلت هَذِه الْآيَة، فكبرت عَلَيْهِم، فَأنْزل اللَّه بعْدهَا آيَة فِيهَا يسر وَتَخْفِيف؛ فنسختها ﴿لَا يُكَلِّفُ اللَّهُ نَفْسًا إِلا وُسْعَهَا لَهَا مَا كسبت﴾ أَي: من خير ﴿وَعَلَيْهَا مَا اكْتسبت﴾ أَي: من شَرّ.
يَحْيَى: عَنْ سَعِيدٍ، عَنْ قَتَادَةَ، عَنْ زُرَارَةَ بْنِ أَوْفَى، عَنْ أَبِي هُرَيْرَةَ قَالَ: قَالَ رَسُولُ اللَّهِ ﷺ: ((إِنَّ اللَّهَ تَجَاوَزَ لأُمَّتِي عَمَّا حَدَّثَتْ بِهِ أَنْفسهَا، مَا لَمْ تَعْمَلْ بِهِ أَوْ تَتَكَلَّم بِهِ)). [آيَة ٢٨٥ - ٢٨٦]
