[2] And the Knower (al-'Alim)—exalted is His might—said: "If the injustice of an oppressor were to pass Me by, then I would be the oppressor" 1 .
The first sin which God Almighty does not forgive is associating partners (Shirk) with the Commander of the Faithful and taking a deity other than Him. As for the sin that is not reckoned with, it is what is between the servant and God; He forgives it, for He says: Indeed, God forgives all sins.
The second sin which He does not forgive is the injustices against the believers; for the disbelievers have no claim of injustice against the believers, except what was upon the believers [themselves], and they are their intercessors in their religion. So, whoever has his sins purged joins the Followers (al-Lahiqun).
and he is relieved from the cycle (al-Karr) in human form, and his soul remains with Him, blessed and resting from the repetition in humanity and the transfer (al-Naql).
As for those who responded out of compulsion, they are those of whom God said: {And to Allah prostrates whoever is within the heavens and the earth, willingly or by compulsion, and their shadows [as well] in the mornings and the afternoons} 2 .