Verses from Surah al-Mu’minun (62 – 71)
69. The allusion is to the Record of deeds (Ibn Jarir).
70. Majid comments: “(the wicked receiving never more than their due, and the virtuous receiving never less than their due).”
 And We charge not any soul save to its capacity. And with Us is a Book that speaks the Truth,69 and they shall not be wronged.70
. Nay, but their hearts are (covered) in bewilderment over this,71 and they have deeds besides that, of which they are workers.72
71. “Over this,” i.e., over the Qur’an, whether it is a revelation or not (Ibn Jarir).
72. That is, apart from their disbelief in Allah and doubts over the Qur’an, they have other evil deeds with which they carry on. That is how Mujahid, Abu al-`Aaliyyah and others have explained it. They also expressed the possibility that there are other (evil) deeds that they are yet to perform, and which they will necessarily attempt (Qurtubi, Ibn Jarir).
Nonetheless, Abu Muslim’s opinion was that the pronoun in “lahum” is for those who hasten in good deeds: i.e., those who are believers, do good deeds, but are in fear that their efforts might not be acceptable after all. It is these who have “deeds other than that,” i.e., supererogatory good deeds that they put forward in hope of winning salvation; in which case, Razi adds, “ghamrah” (rendered as covered here) would be interpreted as (hearts of the believers) “covered in thoughts and apprehensions.” Alusi’s own opinion is that this is not an interpretation that one can feel comfortable with.