Tafsir of Al-Mu'minoon 23:62

"And We charge no soul except [with that within] its capacity..."

This means that what has been described of the righteous is not beyond the limits of capacity and ability.

Likewise, everything that He has charged His servants with, and all the deeds they perform, is not lost with Him. Rather, it is recorded with Him in a Book—meaning the Preserved Tablet (al-Lawh) or the scroll of deeds—that speaks the truth. On the Day of Resurrection, they will read nothing from it except what is true and just; there is no addition to it, nor any omission, and no one among them is wronged.

Alternatively, it means that Allah does not charge anyone except according to their capacity. If a person tasked with duty does not reach the status of these "foremost ones" (al-sabiqin), after having exhausted their effort and exerted their utmost, then there is no blame upon them. "And with Us is a record" containing the deeds of the foremost and the moderate; "and they will not be wronged," nor will We lower them below their rightful rank.

"But their hearts are covered in ignorance of this..."

That is, ignorant of what these described believers possess.

"...and they have deeds [other than that] which they are doing."

These are deeds that go beyond and deviate from what the believers have been described with. They are accustomed to them and persistent in them, never weaning themselves off them until Allah seizes them with punishment.

"Until, when We seize their affluent ones with punishment, at once they cry out. [Do not cry out today. Indeed, you will not be helped by Us. My verses had already been recited to you, but you were used to turning back on your heels, in arrogance, conversing by night, speaking evil.]"