Tafsir of Saba' 34:25

Say: "You will not be questioned about what we have committed, nor will we be questioned about what you do."

This is the height of fairness. For the slips and lapses that no believer is free from, the expression used is that which is typically reserved for grave sins, and it is attributed to the self. Conversely, for the grave sins of disbelief and the like, the expression used is that which is reserved for mere lapses, and it is attributed to the addressees. Furthermore, the crimes attributed to the self are mentioned in the past tense, which denotes certainty and occurrence, whereas the actions attributed to the opponents are mentioned in the present tense, which does not denote such finality.

It has been stated that the verse contains a veiled allusion (ta'rid), and that this does not contradict what has been mentioned. Some have claimed that this belongs to the category of "abandonment" (mataraka) and that it has been abrogated by the Verse of the Sword.