To God belongs all that is in the heavens and the earth. Whether you disclose what is in your hearts or hide it God shall take you to account yuḥāsibkum for it. Then He will forgive whom He wishes and chastise whom He wishes. And God has power over all things. [That is] whether you disclose what is in your hearts in deep intuitions maʿānī or pretensions daʿāwā. It is said that whether you disclose what is in your hearts [refers to] intentions and wishes al-quṣūd wa-l-raghāÌib and various needs and requests funūn al-ḥawāÌiḥ wa-l-maṬālib. It is said that what you disclose is worship ʿibāda and what you hide is desire irāda. It is said that what you hide are thoughts khaṬarāt and what you dis- close are your states of rest and movement sakanāt wa-l-ḥarakāt. It is said that the allusion is to perpetual observation istidāmat al-murāqaba and holding fast to the accounting muḥāsaba436 so that you will not be heedless for a moment not even for a breath.
