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 his Companions. They came to the Messenger of Allah ﷺ and knelt down on their knees, saying, "Messenger of Allah, we have been charged with deeds we can manage, 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 said before you, 'We hear and we disobey'? Rather, say, 'We hear and we obey. Your forgiveness, our Lord, and to You is the destination.'"They said, "We hear and we obey. Your forgiveness, our Lord, and to You is the destination."When the people had recited it and their tongues had grown accustomed to it, Allah revealed after 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 and His angels and His books and His messengers, saying, 'We make no distinction between any of His messengers.' And they say, 'We hear and we obey. Your forgiveness, our Lord, and to You is the destination'" [Baqarah 2:285].When they did that, Allah the Exalted abrogated the earlier verse and revealed, "Allah does not charge a soul except with that within its capacity. It will have what it has earned, and it will bear what it has earned. Our Lord, do not impose blame upon us if we forget or err" [Baqarah 2:286].He said, "Yes.""Our Lord, and lay not upon us a burden like that which You laid upon those before us."He said, "Yes.""Our Lord, and burden us not with that which we have no ability to bear."He said, "Yes.""And pardon us, and forgive us, and have mercy upon us. You are our protector, so give us victory over the disbelieving people."He said, "Yes."

حدثني محمد بن منهال الضرير وأمية بن بسطام العيشي واللفظ لأمية قالا حدثنا يزيد بن زريع حدثنا روح وهو ابن القاسم عن العلاء عن أبيه

عن أبي هريرة قال

لما نزلت 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} 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 قال رسول الله ﷺ أتريدون أن تقولوا كما قال أهل الكتابين من قبلكم سمعنا وعصينا بل قولوا سمعنا وأطعنا غفرانك ربنا وإليك المصير قالوا 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