Praise be to Allah.
Firstly:
The taking up of deeds and showing them to Allah, may He be exalted, daily, weekly and annually is indicated by the saheeh Sunnah and the words of the scholars, as explained previously in the answer to question 44021.
As that is the case, it is not permissible for anyone to question why Allah does something, or to think that anything narrated in a sound text is contrary to wisdom, because that will result in confusion and doubts. Rather what is required is to say as the believers before him said: We hear and we obey. The one to whom ignorance and lack of understanding and wisdom could be attributed is the human being and his understanding and reason.
Moreover, you could add to this question and say: what need is there for showing deeds to Allah in the first place, when Allah, may He be exalted, is already aware of everything that people do? What need is there for the angels to write down people’s deeds, when Allah has already decreed all that is to happen until the Day of Resurrection, before He created the heavens and the earth?
The questions that could be added in this context are many, to such an extent that it would become too difficult for the individual to close the door to whispers from the Shaytaan after he has opened it.
But as the question was about the wisdom behind showing deeds to Allah, may He be exalted, every day, then every week, then every year, according to what is proven in the Sunnah, the answer is that Allah knows best about the wisdom behind that, and He has not explained it to us, and His Messenger (blessings and peace of Allah be upon him) has not explained it to us
It says in al-‘Aqeedah at-Tahhaawiyyah wa Sharhuha (1/231):
With regard to the words “The foot of Islam cannot be steadfast except on the basis of acceptance without questioning and of surrendering”:
This is a metaphor; the physical foot cannot be steadfast except on some surface. What is meant is that commitment to Islam cannot be steadfast unless the individual accepts the texts of the Qur’an and Sunnah and submits to them, without questioning them or opposing them on the basis of his opinion, rational thinking and analogy. Al-Bukhaari narrated that Imam Muhammad ibn Shihaab az-Zuhri (may Allah have mercy on him) said: Allah sends the message and the Messenger conveys it; our role is to accept and submit. This is a comprehensive and beneficial statement. End quote.
Imam Abu’l-Muzaffar as-Sam‘aani (may Allah have mercy on him) said:
It should be noted that the criterion that separates us from everyone who differs from us is the fact that we make the foundation of our way the Qur’an and Sunnah, and we derive what we derive from them (of rulings and teachings); anything else we work out within that framework. We do not think that we should have authority over the principles of sharee‘ah and alter the rules of Islam so that they become in harmony with our views, thoughts and ideas. Rather we examine ideas and if we find them to be in harmony with the fundamentals of Islam as stated in the Qur’an and Sunnah, we accept them and praise Allah for that. But if we find ourselves drifting away from the way of the Sunnah and we find ourselves becoming confused and lost, then we point the finger of suspicion at our own thinking and ideas; we blame ourselves and admit our helplessness, and we rein in our reason so that it will not lead us to doom and destruction, or cause us to drift away from the right path. We surrender to the Qur’an and Sunnah, and let them lead us. We err on the side of caution and realise that the words of our predecessors are true: Islam is a bridge that cannot be crossed except by means of surrendering.
End quote from Qawaati‘ al-Adillah fi Usool al-Fiqh, 2/411
And Allah knows best.
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