Musannaf Ibn Abi Shayba 33:321

Abu Usama narrated to us, from Abu Hanifa, who heard it from Awn ibn Abdullah, from Ibn Mas’ud, who said: The people will be presented on the Day of Resurrection before three registers: a register containing the good deeds, a register containing the blessings, and a register containing the evil deeds. Then the register of blessings will be set against the register of good deeds, and the blessings will exhaust the good deeds. The evil deeds will remain, their affair being with Allah the Exalted; if He wills, He will punish, and if He wills, He will forgive.