Abu Hurairah reported,

When this verse was revealed to the Messenger of Allah ﷺ, "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 call you to account for it. He forgives whom He wills and punishes whom He wills, and Allah has power over all things" [Baqarah 2:284], the companions of the Messenger of Allah ﷺ found it very hard to bear. 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 manage, prayer, fasting, jihad, and charity, but now 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. Grant us Your forgiveness, our Lord, and to You is the return.'"So they said, "We hear and we obey. Grant us Your forgiveness, our Lord, and to You is the return."When the people had recited it, their tongues grew accustomed to it, and Allah then sent down after it, "The Messenger has believed in what was revealed to him from his Lord, and so have the believers. Each one has believed in Allah, His angels, His books, and His messengers, saying, 'We make no distinction between any of His messengers.' And they said, 'We hear and we obey. Grant us Your forgiveness, our Lord, and to You is the return'" [Baqarah 2:285].When they had done this, Allah the Most High abrogated the earlier verse and revealed , "Allah does not burden a soul beyond its capacity. It shall have what it has earned, and it shall bear what it has brought upon itself. Our Lord, do not hold us to account if we forget or fall into error" [Baqarah 2:286].Allah said, "Yes.""Our Lord, do not lay upon us a burden like the one You laid upon those before us" [Baqarah 2:286].Allah said, "Yes.""Our Lord, do not burden us with what we have no strength to bear" [Baqarah 2:286].Allah said, "Yes.""Pardon us, forgive us, and have mercy upon us. You are our Protector, so grant us victory over the disbelieving people" [Baqarah 2:286].Allah said, "Yes."

عن أبي هريرة قال

لما نزلت على رسول الله ﷺ: {لله ما في السماوات وما في الأرض وإن تبدوا ما في أنفسكم أو تخفوه يحاسبكم به الله فيغفر لمن يشاء ويعذب من يشاء والله على كل شيء قدير} قال: فاشتد ذلك على أصحاب رسول الله ﷺ، فأتوا رسول الله ﷺ، ثم بركوا على الركب، فقالوا: أي رسول الله! كلفنا من الأعمال ما نطيق، الصلاة والصيام والجهاد والصدقة، وقد أنزلت 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 اقترأها القوم ذلت بها ألسنتهم، فأنزل الله في إثرها: {آمن الرسول بما أنزل إليه من ربه والمؤمنون كل آمن بالله وملائكته وكتبه ورسله لا نفرق بين أحد من رسله وقالوا سمعنا وأطعنا غفرانك ربنا وإليك المصير} فلما فعلوا ذلك نسخها الله تعالى، فأنزل الله عز وجل: {لا يكلف الله نفسا إلا وسعها لها ما كسبت وعليها ما اكتسبت 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} قال: نعم.