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Surah 2. Al-Baqara
Ayah 284
284لِّلَّهِ مَا فِى ٱلسَّمَـٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ۗ وَإِن تُبْدُوا۟ مَا فِىٓ أَنفُسِكُمْ أَوْ تُخْفُوهُ يُحَاسِبْكُم بِهِ ٱللَّهُ ۖ فَيَغْفِرُ لِمَن يَشَآءُ وَيُعَذِّبُ مَن يَشَآءُ ۗ وَٱللَّهُ عَلَىٰ كُلِّ شَىْءٍ قَدِيرٌ
[284] To Allah belongs whatever333 is in the heavens and the earth.334 Allah will call you to account for what is in your minds whether you disclose it or hide335 it. He, however, had full authority to pardon or punish anyone He pleases, for Allah has complete power over everything.336
333In the concluding portion of the Surah, the basic creeds of Islam have been stated just as they were stated at its beginning. Therefore it will be useful to compare verses 284-285 with vv, 1-4.
334This is the first article of Faith. The acceptance of the fact that Allah is the Master of the heavens and the earth and all that is in them, leaves no alternative for man but to submit to Him.
335In this sentence two more articles of Faith have been stated. First, every person is individually responsible and accountable to Allah for his actions. Second, the Sovereign, to whom man is accountable for his actions, has full knowledge of what is hidden and what is open; He even knows those intentions and thoughts that are hidden in the heart.
336It means that Allah is the absolute Sovereign and not a constitutional ruler. His powers are not bound by any law so as to force Him to act in accordance with it. He is the sole Master and has full authority to punish anyone or to forgive anyone He wills.