The Two Recording Angels with every Man
إِذْ يَتَلَقَّى الْمُتَلَقِّيَانِ (when the two receiving angels receive (every human act to record it - 50:17) In the phrase idh yatalaqq al-mutalaqqiyani, (when the two receiving angels receive) the verb yatalaqqa is aorist from the infinitive talaqqi which denotes to take, to accept, to receive, to learn as in the verse فَتَلَقَّىٰ آدَمُ مِن رَّبِّهِ كَلِمَاتٍ " Thereafter 'Adam received a few words from his Lord (2:37) ". The word mutalaqqiyani in the verse is the dual of al-mutalaqqi and refers to the two angels that accompany every human being all the time to receive and record the deeds of mankind. The phrase عَنِ الْيَمِينِ وَعَنِ الشِّمَالِ قَعِيدٌ (seated [ one ] on the right and [ one ] on the left. 50:17) means that the angel sitting on the right records one's good actions, and that on the left, his bad actions. The word qa` id is used in the sense of qa` id, like jalis in the sense of jalis - both meaning "sitting". The word qa` id is used for singular as well as plural. However, there is a difference in the usage of qa` id and jalis as opposed to qa` id and jalis in that the former means a person who is actually sitting. But qa` id and jalis are used in the general sense of the words, that is, he who accompanies someone whether sitting, standing or moving around. The word qa` id is used in the verse to describe the two angels, because they accompany human beings all the time and in every state - whether sitting or standing, whether moving or sleeping. The angels move out only when the humans undress their private parts for purposes of responding to the call of nature or having sexual intercourse. However, Allah has equipped them with a special innate sensing device, so that they realize the sins, or become aware of the sins that are being committed in their absence. Ibn Kathir states that, according to the narration of Ahnaf Ibn Qais, the angel sitting on the right records the good deeds, and he is also the supervisor over the angel on the left. If a person commits a sin, the angel on the right says to the one on the left, "Do not write it yet; give him a chance; maybe he will repent; if he does, then let it go; otherwise record it in your record of deeds". (Ibn-Abi Haim transmitted it)
Explanation of Hasan Basri (رح)
Hasan Bari (رح) recited the above verse containing the phrase عَنِ الْيَمِينِ وَعَنِ الشِّمَالِ قَعِيدٌ (seated one on the right, and one on the left) and said:
"0 son of 'Adam! Your record of deeds has been spread, and two honorable angels have been appointed. One on your right side and the other on your left. The one on your right side records your good deeds, and the one on your left records your evil deeds and sins. Focus on this reality, and do what you desire, increase it or decrease it. When you die, your record of deeds will be folded, and put around your neck. It will go with you in the grave, and remain there. When you will rise from your grave on the Day of Judgment, Allah will say:
وَكُلَّ إِنسَانٍ أَلْزَمْنَاهُ طَائِرَهُ فِي عُنُقِهِ ۖ وَنُخْرِجُ لَهُ يَوْمَ الْقِيَامَةِ كِتَابًا يَلْقَاهُ مَنشُورًا ﴿13﴾ اقْرَأْ كِتَابَكَ كَفَىٰ بِنَفْسِكَ الْيَوْمَ عَلَيْكَ حَسِيبًا ﴿14﴾
"And every human's (deeds determining his) fate We have tied up to his neck, and We shall bring forth for him, on the day of Resurrection, a book he will receive wide open. [ 13] "Read your book. This day you yourself are enough to take your own account." [ 14] (Surah Bani Isra'il - 13, 14).
Then Hasan Basri رحمۃ اللہ علیہ said:
"By God! The Supreme Being has done a great justice in that He has appointed you to take account of your own actions". (Ibn Kathir)
Obviously the book or the ledger of deeds would not be made up of mundane paper, so that there should be any difficulty in understanding how it will go with him in the grave and remain there with him until the Day of Resurrection. It is a transcendental reality, the actual nature of which is known only to Allah. Therefore, it should not be surprising if the book is put as a garland round the neck and remains there until the Day of Resurrection.