"And thou wilt see every sect bowing the knee: Every sect will be called to its Record" (al-Jasiya, 45/28) According to the verse above, based on what book will atheists, who do not accept any religion, be called?

Dear Brother / Sister,

The translation of the verses in question is as follows:

“To Allah belongs the dominion of the heavens and the earth, and the Day that the Hour of Judgment is established,- that Day will the dealers in Falsehood perish! And thou wilt see every sect bowing the knee: Every sect will be called to its Record: This Day shall ye be recompensed for all that ye did! ‘This Our Record speaks about you with truth: For We were wont to put on Record all that ye did.’” (al-Jasiya, 45/27-29)

Allah lists some of the stages that will occur on the Day of Judgment, which fills the spirit of man and gives him the meaning and criterion of responsibility; He warns His servants like that. He informs us with it that the purpose of the world life is the life of the Hereafter, that these two lives complement each other and that without one, the other will be meaningless.

The polytheists who deny resurrection after death and being called to account for what they do in the world and who make fun of the verses that narrate those issues are warned about what they will encounter if they continue in the wrong ways with detailed explanations and they are encouraged to believe.

The communities (clans, tribes, ummahs, nations ...) in the world were divided into social groups; each group was subdivided within itself; these groups were recorded in separate books in many places and times in human history; and a separate place was allocated for each member of the group in those books.

As it is understood from the verses, a book was allocated to each group in terms of the account in the hereafter and what every individual did was also recorded. (see Kur’an Yolu, Heyet, the interpretation of the verses in question)

Accordingly, among several meanings meant by the verse, the most remarkable one is the documents in which the lives of every group and every individual are recorded in detail.    

The word “kitab” translated as book or notebook means "pages of deeds" Thus, the word "kitab" is used as a common noun. It is similar to the expression in the following verse:

“And the Book (of Deeds) will be placed (before you); and thou wilt see the sinful in great terror because of what is (recorded) therein; they will say, ‘Ah! woe to us! what a Book is this! It leaves out nothing small or great, but takes account thereof!’ They will find all that they did, placed before them: And not one will thy Lord treat with injustice." (al-Kahf, 18/49)

The following question can come to mind here: "How can the book be attributed both to them and to Allah?"

In fact, there is no contradiction between them because this book is "their book" since it included their recorded deeds and it is "Allah's book" since Allah ordered the angels to write it. 

“The book (record) speaking with truth” in the verse means its witnessing without adding and decreasing anything because Allah orders His angels to record their deeds. (see Razi, Mafatih, the interpretation of the verses in question)

The next verse mentions about the state of the obedient people:

"Then, as to those who believed and did righteous deeds, their Lord will admit them to His Mercy that will be the achievement for all to see."

The state of deniers is mentioned as follows:

“But as to those who rejected Allah, (to them will be said): ‘Were not Our Signs rehearsed to you? But ye were arrogant, and were a people given to sin.’” (al-Jasiya, 45/30-31)

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