Explanation of the Book of the Hearts-01a
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The reciter: Abd al-Salam ibn Matar narrated to us, saying: Umar ibn Ali narrated to us from Ma'n ibn Muhammad al-Ghaffari from Sa'id ibn Abi Sa'id al-Maqburi from Abu Hurayrah (may Allah be pleased with him) from the Prophet (peace and blessings be upon him), who said: Sahih al-Bukhari 6419 Abu Hazim and Ibn Ajlan followed him in narrating it from al-Maqburi.
"Allah has excused him" means He granted him a lifespan in which there is an excuse. The excuse means the excuse of Allah the Mighty and Majestic, meaning that Allah the Exalted established the proof against him, so he had no excuse before Allah the Mighty and Majestic.
Allah will not accept the excuse of any person whose instant of death is delayed till he is sixty years of age.
أعذر الله إلى امرئ أخر أجله حتى بلّغه ستين سنةً"Allah has excused him" means He granted him a lifespan in which there is an excuse. The excuse means the excuse of Allah the Mighty and Majestic, meaning that Allah the Exalted established the proof against him, so he had no excuse before Allah the Mighty and Majestic.