Dought & clear - The kaafir’s reckoning inthe Hereafter . - Belief in the Last Day and the Signs of the Hour -

The believer will face hisreckoning on the Day of Resurrection,
whether his deeds are good or bad. But how will the reckoning of the
kaafir be, when he is not required to observe the same duties as the
believer?
Praise be to Allaah.
This question is based ona misconception, for the same requirements
are demanded of the kaafir as of the believer, but heis not obliged to
do them in this world. The indication that he is subject to the same
requirements is to be found in the aayah (interpretation of the
meaning):
"Except those on the Right (i.e. the pious true believers of Islamic
Monotheism).
In Gardens (Paradise) they will ask one another,
About Al-Mujrimoon (polytheists, criminals, disbelievers) (and they
will say to them):
'What has caused you to enter Hell'
They will say: 'We were not of those who used tooffer the Salaah (prayers),
Nor we used to feed Al-Miskeen (the poor);
And we used to talk falsehood (all that whichAllaah hated) with vain talkers.
And we used to belie theDay of Recompense'"
[al-Muddaththir 74:39-46]
If their suffering were not due to the fact that they did not pray or
feedthe poor, they would notmention these things. This indicates that
they will be punished concerning (neglect of) the minor issues of
Islam. This is based on the texts but it is also thematter of common
sense, for if Allaah will punish His believing slave for what he
failed to do with regard to religious obligations, how can He not
punish His disbelieving slave? Rather I could add that the kaafir will
be punished for everything that Allaah has blessed him with in this
world, his food, drink, etc. Allaah says (interpretation of the
meaning):
"Those who believe and do righteous good deeds, there is no sin on
them for what they ate (in the past), if they fear Allaah (by keeping
away from His forbidden things), and believe and do righteous good
deeds, and again fear Allaah and believe, and once again fear Allaah
and do good deeds with Ihsaan (perfection). And Allaah loves the
good-doers"
[al-Maa'idah 5:93]
The apparent meaning of the aayah is that the believers are relieved
of any blame for what they eat, and it may be understood that the
kaafirs are to blame for what they eat. Similarly Allaah says
(interpretation of the meaning):
"Say (O Muhammad): 'Who has forbidden the adornment with clothes given
by Allaah, which He has produced for His slaves, and At-Tayyibaat [all
kinds of Halaal (lawful) things] of food?'Say: 'They are, in the life
of this world, for those who believe, (and) exclusively for them
(believers) on the Day of Resurrection (the disbelievers will not
share them)'"
[al-A'raaf 7:32]
The phrase "They are, in the life of this world, for those who
believe" indicates that people other than the believers do not have
any right to enjoy them. I say that they do not have any shar'i right
to them, but the reality of this life is that Allaah has created these
things and the kaafirs are benefitting from them, and this is
something that cannot be denied. This indicatesthat the kaafir will be
brought to account evenfor the permissible things that he ate and for
what he wore. This isbased on the texts but it is also the matter of
common sense, for how can it make sense that this kaafir who disobeys
Allaah and does not believe in Him should have the right to enjoy that
which Allaah has created and blessed His slaves with? If this is clear
to you, (then you will see that) the kaafir will be brought to account
on the Day of Resurrection for his deeds, but the way in which the
kaafir will be brought to account will not be like the way in which
the believer is brought to account, because the reckoning of the
believer will be easy, and his Lord will speak to him alone, and will
make him admit to his sins, then He will say to him, "I concealed
yoursins in the world and I forgive you for them today." But as for
the kaafir - we seek refuge with Allaah - his reckoning will mean that
he will confess to his sins and be humiliated before all thepeople,
"and the witnesses will say, "These are the ones who lied against
their Lord!" No doubt! the Curse of Allaah is on the Zaalimoon
(polytheists, wrongdoers, oppressors)"
From the fatwas of Shaykh Muhammad ibn Saalih al-'Uthaymeen, in Kitaab
Fataawa Islaamiyyah, 1/82.