Tafsir of Al-Inshiqaq 84:10

Meaning, he is given it in his left hand from behind his back. It is said: His right hand is shackled to his neck, and his left hand is placed behind his back, so his record is given to him in his left. It is narrated that his left hand is inserted into his chest until it emerges from behind his back, and he takes his record with it. Thus, there is no contradiction between what is stated here and what is in Surah al-Haqq, where the back is not mentioned.

Furthermore, this—if it refers to the disbelievers, while the preceding [verses] refer to the righteous believers—means that there is no mention here of the sinful believers, as was maintained in al-Bahr.

It is also said that there is no remoteness in including the sinful believers among the People of the Right. This is either because they are given their records in their right hands after exiting the Fire, as Ibn Atiyyah preferred, or because they are given them in their right hands beforehand, but with an accounting that is beyond the accounting of the righteous and below the accounting of the disbelievers. In this case, the saying of the Exalted, "He will be judged an easy account," would be describing the whole by the attribute of a part.

It is also said that they are given them in their left hands, and the disbelievers are distinguished by the fact that the giving occurs from behind their backs. Perhaps this is because those who distribute the records cannot bear to look upon their faces due to the extremity of their hideousness, or due to the utmost hatred held for them, or because they cast the Book of Allah behind their backs.