He who is taken to account on the Day of Resurrection is in fact put to torment. I said: Has Allah, the Exalted and Glorious, not said this: 'He will be made subject to an easy reckoning" (Ixxxiv. 8)? Thereupon he said: (What it implies) is not the actual reckoning, but only the presentation of one's deeds to Him. He who is thoroughly examined in reckoning is put to torment.
The Book of Paradise, its Description, its Bounties and its Inhabitants
Sahih Muslim 2876 a - Commentary by Imam An-Nawawi
The Nature of Divine Accounting
The hadith distinguishes between two types of reckoning on Judgment Day: the 'ard (presentation) and hisab (detailed examination). The 'ard is the gentle showing of deeds that all believers will experience, as mentioned in Surah Al-Inshiqaq. This is the "easy reckoning" promised to the righteous.
The detailed examination (hisab), however, involves rigorous questioning and scrutiny of every minor deed. This is the torment referred to in the hadith, reserved for those whose sins require thorough investigation. The Prophet's companion correctly understood that the Quranic verse refers to the merciful presentation, not the severe accounting.
Scholarly Interpretation
Classical scholars explain that believers will experience varying degrees of accounting. The pious will have their good deeds accepted without detailed scrutiny, while others will face questioning proportional to their shortcomings. The true torment lies in the exposure and examination of one's faults before the Divine Court.
This teaching emphasizes the importance of sincere repentance and performing good deeds, seeking Allah's mercy to be among those granted the easy reckoning. The distinction serves as both warning and encouragement for Muslims to purify their intentions and actions.