The three registers with Allah and the Book of Deeds
[Machine] The Messenger of Allah ﷺ said: "There are three types of records with Allah ﷻ. There is a record that Allah ﷻ does not care about, a record that Allah ﷻ does not leave anything out of, and a record that Allah ﷻ does not forgive. As for the record that Allah ﷻ does not forgive, it is associating partners with Allah. Allah ﷻ said: 'Indeed, whoever associates others with Allah - Allah has forbidden him Paradise.' [Quran 5:72] And as for the record that Allah ﷻ does not care about, it is the injustice of the servant towards himself in matters between him and his Lord, such as abandoning a fast or prayer. Indeed, Allah ﷻ forgives that and may overlook it if He wills. And as for the record that Allah ﷻ does not leave anything out of, it is the injustice of people towards one another. Retribution is inevitable."
قَالَ رَسُولُ اللهِ ﷺ الدَّوَاوِينُ عِنْدَ اللهِ ﷻ ثَلَاثَةٌ: (١) دِيوَانٌ لَا يَعْبَأُ اللهُ بِهِ شَيْئًا، (٢) وَدِيوَانٌ لَا يَتْرُكُ اللهُ مِنْهُ شَيْئًا، (٣) وَدِيوَانٌ لَا يَغْفِرُهُ اللهُ.
فَأَمَّا الدِّيوَانُ الَّذِي لَا يَغْفِرُهُ اللهُ فَالشِّرْكُ بِاللهِ قَالَ اللهُ ﷻ {إِنَّهُ مَنْ يُشْرِكْ بِاللهِ فَقَدْ حَرَّمَ اللهُ عَلَيْهِ الْجَنَّةَ} [المائدة 72].
وَأَمَّا الدِّيوَانُ الَّذِي لَا يَعْبَأُ اللهُ بِهِ شَيْئًا فَظُلْمُ الْعَبْدِ نَفْسَهُ فِيمَا بَيْنَهُ وَبَيْنَ رَبِّهِ مِنْ صَوْمِ يَوْمٍ تَرَكَهُ أَوْ صَلَاةٍ تَرَكَهَا فَإِنَّ اللهَ ﷻ يَغْفِرُ ذَلِكَ وَيَتَجَاوَزُ إِنْ شَاءَ.
وَأَمَّا الدِّيوَانُ الَّذِي لَا يَتْرُكُ اللهُ مِنْهُ شَيْئًا فَظُلْمُ الْعِبَادِ بَعْضِهِمْ بَعْضًا الْقِصَاصُ لَا مَحَالَةَ.