Abu Hurairah reported,

When the verse "To Allah belongs whatever is in the heavens and whatever is on the earth. Whether you disclose what is within yourselves or conceal it, Allah will bring you to account for it. He forgives whom He wills and punishes whom He wills, and Allah is over all things competent" [Baqarah 2:284] was revealed to the Messenger of Allah ﷺ, it weighed heavily upon the companions of the Messenger of Allah ﷺ. They came to the Messenger of Allah ﷺ and knelt down on their knees and said, "Messenger of Allah, we have been charged with deeds we can bear, prayer, fasting, jihad, and charity, but this verse has been revealed to you and we cannot bear it."The Messenger of Allah ﷺ said, "Do you wish to say what the people of the two scriptures before you said, 'We hear and we disobey'? Rather, say, 'We hear and we obey. Your forgiveness, our Lord, and to You is the destination.'"So they said, "We hear and we obey. Your forgiveness, our Lord, and to You is the destination."When the people accepted it and their tongues yielded to it, Allah sent down following it, "The Messenger has believed in what was revealed to him from his Lord, and so have the believers. All of them have believed in Allah, His angels, His books, and His messengers, saying, 'We make no distinction between any of His messengers'" [Baqarah 2:285].Affan said that Sallam Abu al-Mundhir recited it as "yufarriq" (he distinguishes)."And they said, 'We hear and we obey. Your forgiveness, our Lord, and to You is the destination.'" [Baqarah 2:285]When they did that, Allah abrogated it with His statement, "Allah does not charge a soul except with what it can bear. It will have what it has earned, and against it will be what it has earned" [Baqarah 2:286]. So whatever good a person earned was for him, and whatever evil he earned was against him.Ala explained this. "Our Lord, do not hold us accountable if we forget or make a mistake."He said, "Yes.""Our Lord, do not lay upon us a burden like that which You laid upon those before us."He said, "Yes.""Our Lord, do not burden us with that which we have no capacity to bear."He said, "Yes.""And pardon us, forgive us, and have mercy upon us. You are our protector, so give us victory over the disbelieving people" [Baqarah 2:286].

حدثنا عفان قال حدثنا عبد الرحمن بن إبراهيم قال حدثنا العلاء بن عبد الرحمن عن أبيه

عن أبي هريرة قال

لما نزل على رسول الله ﷺ {لله ما في السموات وما في الأرض وإن تبدوا ما في أنفسكم أو تخفوه يحاسبكم به الله فيغفر لمن يشاء ويعذب من يشاء والله على كل شيء قدير} فاشتد ذلك على صحابة رسول الله ﷺ فأتوا رسول الله ﷺ ثم جثوا على الركب فقالوا يا رسول الله كلفنا من الأعمال ما نطيق الصلاة والصيام والجهاد والصدقة وقد أنزل عليك هذه الآية ولا نطيقها فقال رسول الله ﷺ أتريدون أن تقولوا كما قال أهل الكتابين من قبلكم سمعنا وعصينا بل قولوا سمعنا وأطعنا غفرانك ربنا وإليك المصير فقالوا سمعنا وأطعنا غفرانك ربنا وإليك المصير فلما أقر بها القوم وذلت بها ألسنتهم أنزل الله عز وجل في إثرها {آمن الرسول بما أنزل إليه من ربه والمؤمنون كل آمن بالله وملائكته وكتبه ورسله لا نفرق بين أحد من رسله} قال عفان قرأها سلام أبو المنذر يفرق {وقالوا سمعنا وأطعنا غفرانك ربنا وإليك المصير} فلما فعلوا ذلك نسخها الله تبارك وتعالى بقوله {لا يكلف الله نفسا إلا وسعها لها ما كسبت وعليها ما اكتسبت} فصار له ما كسبت من خير وعليه ما اكتسبت من شر فسر العلاء هذا {ربنا لا تؤاخذنا إن نسينا أو أخطأنا} قال نعم {ربنا ولا تحمل علينا إصرا كما حملته على الذين من قبلنا} قال نعم {ربنا ولا تحملنا ما لا طاقة لنا به} قال نعم {واعف عنا واغفر لنا وارحمنا أنت مولانا فانصرنا على القوم الكافرين}