Said in the second (160) verse is: مَن جَاءَ بِالْحَسَنَةِ فَلَهُ عَشْرُ‌ أَمْثَالِهَا ۖ وَمَن جَاءَ بِالسَّيِّئَةِ فَلَا يُجْزَىٰ إِلَّا مِثْلَهَا وَهُمْ لَا يُظْلَمُونَ ﴿160﴾ (Whoever comes with a good deed, receives ten times as much, and whoever comes with an evil deed, he will not be recompensed by anything but its equal, and they shall not be wronged).

Stated in the previous verse (159) was that the punishment for the evil deeds of those who turn away from the straight path rested with Allah alone.

In the present verse, the generous procedure of reward and punishment in the Hereafter has been described by saying that a person who does one good deed will get ten times more in return - and a person who commits one sin, the return for him will be equal to that of one sin.

As reported in the Sahih of Al-Bukhari and Muslim and in Nasa'i and the Musnad of Ahmad, the Holy Prophet ﷺ said: Most Exalted and Very Merciful is your Rabb. A person who intends to do a good deed has one good recorded in his Book of Deeds - even if he does not get around to do it. Following that, when he gets to do that good deed, ten good deeds are recorded in his Book of Deeds. And if a person intends to do a sin, then stays back and does not do it, still a good is recorded for him - and if he were to actually commit a sin, still what he gets registered in his name is one sin, or that too is erased. With this showering of grace and mercy in the presence of Allah, who can apprehend total destruction? Unless, of course, there be that rare person who is determined to be destroyed. (Ibn Kathir)

In a Hadith Qudsi narrated by Sayyidna Abu Dharr ؓ it is said:

` A person who does one good deed gets the reward of ten, even more - and a person who commits one sin will get its punishment equal to one sin only, or I shall forgive even that. And a person who comes to Me with sins which would fill the whole earth, and still seeks forgiveness, I shall treat him with matching forgiveness. And a person who comes closer towards Me to the measure of one hand finger-span, I step one hand-span towards him. And a person who steps one hand-span toward Me, I come towards him by the measure of one Ba' (the stretch of both hands). And the person who comes walking towards Me, towards him I come running.'

From these Hadith narrations, we can see that the increase of ten times for one good deed as mentioned in this verse is actually a description of its base limit - and Allah Ta` ala, in His mercy and generosity, may give even more than that, and shall give, as proved by other narrations which place it upto the level of seventy times or seven hundred times.

In the words of the verse, it is noteworthy that the expression used جَاءَ بِالْحَسَنَةِ (` comes with a good deed' ) and not: عَمِلَ بِالْحَسَنَةِ (does a good deed). According to Tafsir Al-Bahr Al-Muhit, this indicates that such reward or punishment will not be awarded just on having done something good or bad. Instead of that, the condition is that to deserve reward or punishment, a good or bad deed must survive as such until the time of death. The outcome is that a person who has done a good deed, but it gets destroyed because of the misfortune of some sin, then, he no longer remains deserving of reward against this deed. An example of it is, God forbid, that of Shirk and Kufr which, in fact, destroy all good deeds. In addition to that there are many other sins which make some good deeds turn false and ineffectual - as it appears in the Holy Qur'an: لَا تُبْطِلُوا صَدَقَاتِكُم بِالْمَنِّ وَالْأَذَىٰ (do not nullify your charities by boasting about favour, and teasing -2:264).

This tells us that the good deed of charity (sadaqah) gets nullified and wasted by boasting about the favour done or by causing hurt through teasing and underrating the recipient. Similarly, it appears in Hadith that sitting in the Masjid and talking about worldly things eats up good deeds as fire eats up the wood. This tells us that good deeds, such as, Nafl, Tasbih and Dhikr, go to waste by indulging in mundane conversation.

Similar is the case of evil deeds which, if repented from, become the cause of the sin being erased from the Book of Deeds - it does not keep sticking to a person until the time of death. Therefore, not said in the verse was something like: ` does any deed, good or bad, for which there will be punishment or reward.' Instead, what was said, in effect, was: Whoever brings to Us a good deed will get a reward ten times as much and whoever brings to Us an evil deed, then, it will be only one deed he will be punished for. The point is that this act of bringing to Allah Ta` ala can become possible only when this deed remains intact and unharmed right through the end. The crucial thing is that it survives, that nothing happens in between which will cause the good deed to be spoiled or wasted - and of course, the method is to keep repenting and seeking the forgiveness of Allah Ta` ala from falling into any evil deed.

At the end of the verse, it was said: وَهُمْ لَا يُظْلَمُونَ (and they shall not be wronged). It means that this is no human court. This is the Highest of the high. No probability of any injustice to anyone exists there, nor can there be a decrease in the return for someone's good deed, nor is there any possibility of an increase in the punishment for someone's evil deed.