Tafsir of Al-Kahf 18:73

(He said, "Do not hold me accountable for what I forgot") This is an apology for forgetting the injunction in the most eloquent manner, as if his forgetting were a matter already established with al-Khidr (peace be upon him), requiring no independent information, and he seeks from him the cessation of accountability for it.

The word ma (what) is a source-particle (masdariyyah), and the ba (in bima) is connected to "accountability" (mu'akhadhah). That is: Do not hold me accountable for forgetting your injunction to refrain from asking about anything until you mention it to me. He requests that the accountability for forgetting be dropped, because a person of perfection might indeed be held accountable for it—an accountability for the lack of attentiveness that led to what occurred, just as it happened to the first of those who forget, who is the first of mankind. Otherwise, accountability for the act of forgetting itself is invalid, as it is not within one's capacity.

It is said: The ba is causal, and it is connected to the verb. Although forgetting is not the immediate cause of accountability—the immediate cause being the failure to act upon the injunction—it is a remote cause; for had it not been for it, the omission would not have occurred. It is also permitted that it be connected to the meaning of the prohibition, as was said regarding "by the grace of your Lord" in the verse, "You are not, by the grace of your Lord, a madman," that it is connected to the meaning of the negation. Thus, forgetting becomes the cause for the prohibition of accountability for the failure to act upon the injunction. Some have claimed that it is definitely for accompaniment (mulabasah).

It is also permissible for ma to be relative or descriptive, meaning: "Do not hold me accountable for that which I forgot, or for a thing I forgot," namely the injunction. However, this is apparent only by estimating an omitted noun, meaning: "for the abandonment of what I forgot," because accountability is for abandoning the injunction—that is, failing to act upon it—not for the injunction itself. It is said: It might need the estimation of an omitted noun, for the injunction is a cause for accountability, as without it there would be no abandonment of action, nor accountability. A parallel to this is what was said regarding His saying: "And he disobeyed the command of his Lord." The fact that what was mentioned is an apology for forgetting the injunction is the manifest interpretation; it has been confirmed in al-Bukhari that the first time was a case of forgetting.

Some have claimed that it is possible that he (peace be upon him) did not forget the injunction, but rather forbade him from holding him accountable for "forgetting," feigning that what issued from him was due to forgetting it, whereas he actually meant the forgetting of something else. This is one of the ma'arid (indirect/ambiguous speech) through which lying is avoided while achieving the goal, similar to the saying of Ibrahim (peace be upon him), "This is my sister," and "I am ill." Ibn Jarir narrated this from Ubayy ibn Ka'b, and Ibn Abi Hatim from Ibn Abbas (may Allah be pleased with them both).

It is also permitted that "forgetting" is a metaphor for abandonment, meaning: "Do not hold me accountable for what I abandoned of your injunction the first time."

(And do not impose upon me) do not overwhelm me or burden me (in my matter) that is, my following of you (with difficulty) that is, hardship. It is the second object of "impose upon me." The intent is: Do not make following you difficult, and make it easy by overlooking and refraining from scrutiny. Abu Ja'far read 'usran with two dammahs.