Surah 2. Al-Baqara, Ayah 202

 Swift in reckoning (sarî’ul-ḥisâb) means “He is quick in recording the deeds and judging them.”

Our spiritual account is counting up, both on the debit and credit side. In worldly accounts, both our profits and our losses may be delayed. But in God's books there is no delay. Our actions go before us. (See ii. 95. n)