After mentioning time, and the deeds of the son of Adam that take place therein, Allah says:
(And We have fastened every man's Ta'irah (deeds) to his neck,) The word Ta'irah (lit. something that flies) refers to man's deeds which fly from him, as Ibn `Abbas, Mujahid and others said. It includes both good deeds and bad deeds, he will be forced to acknowledge them and will be rewarded or punished accordingly.
(So whosoever does good equal to the weight of a speck of dust shall see it. And whosoever does evil equal to the weight of a speck of dust shall see it.) (99:7-8). Allah says:
((Remember) that the two receivers (recording angels) receive (each human being), one sitting on the right and one on the left (to note his or her actions). Not a word does he (or she) utter but there is a watcher by him ready (to record it).) (50:17-18)
(But verily, over you (are appointed angels in charge of mankind) to watch you, Kiraman (Honorable) Katibin - writing down (your deeds), they know all that you do.) (82:10-12)
(You are only being requited for what you used to do.) 52:16
(whosoever works evil, will have the recompense thereof.) 4:123 The meaning is that the deeds of the sons of Adam are preserved, whether they are great or small, and they are recorded night and day, morning and evening.
(and on the Day of Resurrection, We shall bring out for him a Book which he will find wide open.) meaning, `We will collect all of his deeds for him in a Book which will be given to him on the Day of Resurrection, either in his right hand, if he is one of the blessed, or in his left hand if he is one of the wretched.'
(wide open) means, it will be open for him and others to read all of his deeds, from the beginning of his life until the end.
(On that Day man will be informed of what (deeds) he sent forward, and what (deeds) he left behind. Nay! Man will be a witness against himself, though he may put forth his excuses.) (75:13-15) Allah says:
((It will be said to him): "Read your Book. You yourself are sufficient as a reckoner against you this Day.") meaning, you have not been treated unjustly and nothing has been recorded against you except what you have done, because you remember everything that you have done, and no one will forget anything that he did. Everyone will be able to read his Book, whether he is literate or illiterate.
(And We have fastened every man's Ta'irah (deeds) to his neck,) The neck is mentioned because it is a part of the body that has no counterpart, and when one is restrained by it, he has no escape. Ma`mar narrated from Qatadah, "His deeds,
(and on the Day of Resurrection, We shall bring out for him) We shall bring forth those deeds."
(a Book which he will find wide open.) Ma`mar said: Al-Hasan recited,
(one sitting on the right and one on the left. ) 50:17 And he said; "O son of Adam, your Book has been opened for you, and two noble angels have been entrusted to accompany you, one on your right and one on your left. The one who is on your right records your good deeds, and the one who is on your left records your bad deeds. `So do whatever you want, a lot or a little, until you die, then I will fold up your Book and tie it to your neck with you in your grave. Then when you come out on the Day of Resurrection, you will find the Book wide open, so read your Book.' By Allah, the One Who makes you accountable for your own deeds is being perfectly just." These are some of the best words Al-Hasan ever spoke, may Allah have mercy on him.