Tafseer: Surah Qaf Aayah 17

Allah Ta’ala mentions in Surah Qaf, “And indeed We have created man, and We know whatever thoughts his inner self develops, and We are closer to him than (his) jugular vein, when the two receiving angels receive (every human act to record it), seated (one) on the right and (one) on the left” (Verses 16/17)

Ibn Kathir states that, according to the narration of Ahnaf Ibn Qais, the angel sitting on the right records the good deeds, and he is also the supervisor over the angel on the left. If a person commits a sin, the angel on the right says to the one on the left, “Do not write it yet; give him a chance; may be he will repent; if he does, then let it go; otherwise record it
in your record of deeds”

Hasan Basri Rahimahullah would recite this verse & then say :

“O son of  Adam! Your record of deeds has been spread, and two honorable angels have been appointed. One on your right side and the other on your left. The one on your right side records your good deeds, and the one on your left records your evil deeds and sins. Focus on this reality, and do what you desire, increase it or decrease it. When you die, your record of deeds will be folded, and put around your neck. It will go with you in the grave, and remain there. When you will rise from your grave on the Day of Judgement, Allah will say:

“And every human’s (deeds determining his) fate We have tied up to his neck, and We shall bring forth for him, on the day of Resurrection, a book he will receive wide open.  “Read your book. This day you yourself are enough to take your own
account” (Surah Bani Israeel – 13,14)

Then Hasan Basri said: “By Allah! The Supreme Being has done a great justice in that He has appointed you to take account of your own actions” (Ibn Kathir )

Source: Ma’ariful Qur’aan – Mufti Muhammad Shafi’ Usmani Rahimahullah