﴿ لِّلَّهِ مَا فِى ٱلسَّمَٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ۗ وَإِن تُبْدُوا۟ مَا فِىٓ أَنفُسِكُمْ أَوْ تُخْفُوهُ يُحَاسِبْكُم بِهِ ٱللَّهُ ۖ فَيَغْفِرُ لِمَن يَشَآءُ وَيُعَذِّبُ مَن يَشَآءُ ۗ وَٱللَّهُ عَلَىٰ كُلِّ شَىْءٍۢ قَدِيرٌ ﴾

“Unto God belongs all that is in the heavens and all that is on earth. And whether you bring into the open what is in your minds or conceal it, God will call you to account for it; and then He will forgive whom He wills, and will chastise whom He wills: for God has the power to will anything.”

(Unto Allah (belongeth) whatsoever is in the heavens and whatsoever is in the earth) of created beings and marvels; He commands His servants with whatever He wills; (and whether ye make known what is in your minds) in your hearts; this refers to the discourse of the soul after the arousal of one's misgivings but before one divulges it (or hide it, Allah will bring you to account for it) Allah will requite you for it. The same applies to forgetfulness after one remembers, error after being right and coercion after exerting one's effort freely. (He will forgive whom He will) He will forgive the one who repents of all sins (and He will punish whom He will) He will punish the one who does not repent. (And Allah is Able to do all things) in terms of forgiveness and punishment.