What is the Presentation of the deeds (Hisab)?
The Presentation of the deeds is the presentation of each slave with his deeds, holding them accountable to that after they receive their records. The believer will receive his record with his right hand. The blasphemer will receive it with his left hand from behind his back. This record is the record in which the two angels, Raqib and ^Atid, wrote what one did in this life. Allah ta^ala said in Surat al-Inshiqaq verse #7-12:
﴿فأما من أوتي كتابه بيمينه فسوف يحاسب حساباً يسيراً وينقلبُ إلى أهله مسروراً وأما من أوتي كتابه وراء ظهره فسوف يدعو ثبوراً ويصلى سعيراً﴾ سورة الإنشقاق
The verse means: [Then as for he who is given his record in his right hand. He will be judged with an easy account, and return to his people in happiness. But, as for he who is given his record behind his back, he will cry out for destruction and be thrown to the scorching fire.]