Saeed bin Marjana reported,

While he was sitting with Abdullah bin Umar, Ibn Umar recited this verse, "To Allah belongs whatever is in the heavens and whatever is in the earth. Whether you disclose what is within yourselves or conceal it..." [Baqarah 2:284].Ibn Umar then said, "By Allah, if Allah were to hold us accountable for this, we would surely be destroyed." Then Ibn Umar wept until his sobbing could be heard.Ibn Marjanah said, "So I got up and went to Ibn Abbas, and I mentioned to him what Ibn Umar had recited and what he had done when he recited it."Abdullah bin Abbas said, "May Allah forgive Abu Abd al-Rahman. By my life, when this verse was revealed, the Muslims felt the same distress over it as Abdullah bin Umar felt. So Allah revealed, 'Allah does not burden a soul beyond what it can bear...' [Baqarah 2:286] to the end of the surah."Ibn Abbas said, "So these passing whispers of the heart became something the Muslims could not be held accountable for, and the matter settled at Allah's decree that the soul has what it has earned and against it is what it has committed, in speech and in deed."

عن سعيد بن مرجانة يحدث

أنه بينا هو جالس مع عبد الله بن عمر تلا هذه الآية: {لله ما في السموات وما في الأرض وإن تبدوا ما في أنفسكم أو تخفوه} الآية. فقال: والله لئن أخذنا الله بهذا لنهلكن، ثم بكى ابن عمر حتى سمع نشيجه، فقال ابن مرجانة: فقمت حتى أتيت ابن عباس، فذكرت له ما تلا ابن عمر، وما فعل حين تلاها، فقال عبد الله بن عباس: يغفر الله لأبي عبد الرحمن، لعمري لقد وجد المسلمون منها حين أنزلت مثل ما وجد عبد الله بن عمر، فأنزل الله: {لا يكلف الله نفسا إلا وسعها} إلى آخر السورة، قال ابن عباس: فكانت هذه الوسوسة مما لا طاقة للمسلمين بها، وصار الأمر إلى أن قضى الله أن للنفس ما كسبت، وعليها ما اكتسبت في القول والفعل.