"This is Our record that speaks against you in truth. Indeed, We were having recorded what you used to do" (45:29), meaning: We copy what is in the records of the guardian angels, and we establish it with Allah, may He be exalted.
Yahya: From Nu'aym ibn Yahya, from al-A'mash, from Abu Zabyan, from Ibn Abbas
﴿هَذَا كِتَابُنَا يَنْطِقُ عَلَيْكُمْ بِالْحَقِّ إِنَّا كُنَّا نَسْتَنْسِخُ مَا كُنْتُمْ تَعْمَلُونَ﴾ أَي: ننسخ مَا فِي كتب الْحفظَة، وَنثْبت عِنْد الله ﷿.
يَحْيَى: عَنْ نُعَيْمِ بْنِ يَحْيَى، عَنِ الأَعْمَشِ، عَنْ أَبِي ظَبْيَانَ، عَنِ ابْنِ عَبَّاسٍ