Tafsir of Al-Infitar 82:12

They know what you do of deeds, whether little or much, and they record it down to the smallest speck. This is not for the sake of recompense and establishing proof—otherwise, it would be in vain, and the All-Wise, All-Knowing is exalted above that. It has been said that this condition is mentioned to imply the improbability of denial alongside their presence, though this is not the most sound view.

The glorification of the scribes through praising them serves to emphasize the gravity of the recompense, showing that it is among the momentous affairs in the sight of Allah, the Exalted and Majestic, as He has employed these noble ones near Him for this task.

Furthermore, these Hafizun (guardian angels) are distinct from the Mu’aqqibat (successive ones) in His saying: "For him are successive [angels] before him and behind him, protecting him by the decree of Allah." Thus, a human being has a number of angels with him. It is narrated from Uthman that he asked the Prophet (may Allah exalt and grant him peace), "How many angels are upon a person?" The Prophet (peace and blessings be upon him) mentioned twenty angels. Al-Mahdawi stated in Al-Faysal: "It is said that for every human, from the moment they are a drop in the womb until their death, four hundred angels are appointed."

As for those who record the deeds, there are two angels: the scribe of good deeds, who is—according to the well-known view—on the right shoulder, and the scribe of everything else, who is on the left shoulder. The former is an overseer over the latter, and he does not permit him to record a sin until six hours have passed, provided there is no expiation for it. They record everything, including beliefs, intentions, resolutions, and even moaning during illness. They also record the good deeds of a child, according to the correct view. They depart from the accountable person during sexual intercourse, and they do not enter the privy with the servant.

Al-Bazzar recorded from Ibn Abbas that the Messenger of Allah (may Allah exalt and grant him peace) said: "Allah the Exalted forbids you from being naked, so be ashamed before the angels of Allah who are with you, the noble scribes, who do not leave you except in one of three circumstances: defecation, sexual impurity (janaba), and bathing." This does not prevent their recording of what occurs from him, as Allah the Exalted grants them a sign regarding heart-based beliefs and the like.

They accompany the servant until his death, then they stand at his grave, glorifying (tasbih), professing the oneness of Allah (tahlil), and magnifying Him (takbir), and the reward of this is recorded for the deceased until the Day of Resurrection if he was a believer; if he was a disbeliever, they curse him until the Day of Resurrection.

Some have suggested that they are two in individual identity, while others say they are two in category. It is also said that the scribe of good deeds changes, while the scribe of evil deeds does not. It is explicitly stated that there are no guardian angels for the insane. Some reports indicate that certain good deeds are recorded by angels other than these two. The apparent meanings indicate that the recording is literal, while the nature of the instrument and what is written upon is delegated to Allah, the Exalted and Majestic.