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وَٱتَّقُواْ يَوْماً تُرْجَعُونَ فِيهِ إِلَى ٱللَّهِ ثُمَّ تُوَفَّىٰ كُلُّ نَفْسٍ مَّا كَسَبَتْ وَهُمْ لاَ يُظْلَمُونَ
٢٨١
-Al-Baqarah ( البقرة )

Al Qushairi Tafsir

And fear a day wherein you shall be returned to God, and every soul shall be paid in full what it has earned; and they shall not be wronged.
There are two kinds of return: [a return] for the bodily and lower selves in the future at the time of death, and [a return] for the innermost selves and hearts at every breath. [The latter is] a reckoning-a payment in ready cash versus a promise [regarding the future]. The payment in ready cash for His claim [at every breath] is more fitting than what will come at the resurrection by His promise.
He said to ordinary people, “And fear a day” and He said to the elect, “and fear Me” [2:41].