In The Name of Allah, The Most Merciful, The Bestower of Mercy

Allah [The Most High] said:

[بَلِ ٱلۡإِنسَـٰنُ عَلَىٰ نَفۡسِهِۦ بَصِيرَةٌ۬ وَلَوۡ أَلۡقَىٰ مَعَاذِيرَهُ – Nay! Man will be a witness against himself; though he may put forth his excuses] [Al-Qiyaamah 14-15]

[بَلِ ٱلۡإِنسَـٰنُ عَلَىٰ نَفۡسِهِۦ بَصِيرَةٌ۬ – Nay! Man will be a witness against himself]- Meaning: A witness and accept facts about himself; [وَلَوۡ أَلۡقَىٰ مَعَاذِيرَهُ – Though he may put forth his excuses]- Meaning: Those excuses will not be accepted; rather it will confirm what [a person did], just as Allah stated: [اقْرَأْ كِتَابَكَ كَفَىٰ بِنَفْسِكَ الْيَوْمَ عَلَيْكَ حَسِيبًا – Read your book. You yourself are sufficient as a reckoner against you this Day] [Al-Israa. 14]

Even if the servant of Allah denies or seeks excuses concerning what he did, his denial and excuse will not benefit him in anything; for indeed his hearing and sight, and all his limbs will witness against him concerning what he used to do, and that is because his time for a return to seeking Allah’s Pleasure had expired, just as Allah said:

[فَيَوۡمَٮِٕذٍ۬ لَّا يَنفَعُ ٱلَّذِينَ ظَلَمُواْ مَعۡذِرَتُهُمۡ وَلَا هُمۡ يُسۡتَعۡتَبُونَ – So on that Day no excuse of theirs will avail those who did wrong, nor will they be allowed (then) to return to seek Allah’s Pleasure] [Ar-Rum. 57] [1]

[بَلِ ٱلۡإِنسَـٰنُ عَلَىٰ نَفۡسِهِۦ بَصِيرَةٌ۬ -Nay! Man will be a witness against himself]- Meaning: He is a witness against himself and he knows what he did, even if he seeks an excuse and denies, just as Allah said: [اقْرَأْ كِتَابَكَ كَفَىٰ بِنَفْسِكَ الْيَوْمَ عَلَيْكَ حَسِيبًا – Read your book. You yourself are sufficient as a reckoner against you this Day]. [Al-Israa: 14]

Ali Ibn Abee Talhah reported from Ibn Abbas regarding the meaning of the Ayah: [بَلِ ٱلۡإِنسَـٰنُ عَلَىٰ نَفۡسِهِۦ بَصِيرَةٌ۬ – Nay! Man will be a witness against himself]- by way of his hearing, sight, two hands, two legs and his (other) limbs. Qatadah said, ‘’He is a witness against himself’’. In another narration from Qatadah, he said, ‘’By Allah! If you wish to see him, you would see him looking at the faults and sins of the people, whilst being heedless of his own sins’’. [2]

[1] An Excerpt from ‘Taysir As-Sadi

[2] An Excerpt from ‘Al-Misbah Al-Munir Fee Tahdhib Tafsir Ibn Katheer’