The Reckoning of the Disbeliever in the Hereafter

Question:

The believing person will be held to account on the Day of Resurrection, if (his account is) good, then (he will receive) good, and if (it is) evil, then (he will receive) evil. Then how will the disbeliever also be held to account, when he is not charged with the same obligations as the believer?

Answer:

This question is based upon an incorrect understanding. The disbeliever is charged with the same obligations as the believer, but he does not adhere to them in the life of this world. The evidence that he is charged with them is in Allah's Words:

Except those on the right (i.e. the pious, true believers in Islamic monotheism). In Gardens (Paradise) they will ask one another about Al-Mujrimun (polytheists, criminals, disbelievers) (and they will say to them:) "What has caused you to enter Hell?" They will say: "We were not of those who used to offer the Salat (prayers), nor did we used to feed Al-Miskeen (the poor); and we used to talk falsehood (all that which Allah hated) with vain talkers and we used to belie the Day of Recompense."

If they were not affected by their neglect of prayer and feeding the poor, they would not have mentioned it. This is a proof that they will be punished for (not practicing) the Islamic acts of worship. Just as the evidence from the Qur'an and Sunnah necessitate this, so does sound reasoning: If Allah, the Most High punishes the believing worshipper for his failure to fulfill his obligations in his religion, then how could He not punish a disbelieving person? Indeed, I would go further: The disbelieving person will be punished (for his failures) regarding all of what Allah has blessed him with, including food, drink and other things. Allah, the Most High says:
"Those who believe and do righteous good deeds, there is no sin on them for what they ate (in the past), if they fear Allah (by keeping away from His forbidden things) and believe and do righteous good deeds, and again fear Allah and believe, and once again fear Allah and do good deeds with Ihsan (perfection). And Allah loves those who do good.

The text of the Verse makes it clear that there is no blame upon the believers regarding what they ate (previously), and therefore it is understood from the Verse that blame will fall on the disbelievers for what they ate. Likewise Allah's Words:

Say (O Muhammad): "Who has forbidden the adornment with clothes given by Allah, which He has produced for His worshippers and At-Tayyibat (all kinds of Halal (lawful) things] of food?" Say: "They are, in the life of this world, for those who believe, and exclusively for them on the Day of Resurrection (i.e. the disbelievers will " not share them)."

His Words:
Say: "They are, in the life of this world, for those who believe...">

is a proof that the disbeliever has no right to enjoy them. I say: He has no legal right. As for his right with respect to the universal order of things, Allah, the Most Glorified, Most High has created them and the disbeliever benefits from them, and none would dispute this. This is evidence that the disbeliever will be held accountable even for the permissible things which he eats and which he wears. And just as the evidence from the Qur'an and Sunnah necessitate this, so does sound reasoning, for logically, how could the disbeliever who disobeys Allah and does not have faith in Him have the right to enjoy what Allah has created and bestowed upon His worshippers? If this is clear to you, then (you will see) that the disbeliever must be held accountable on the Day of Resurrection for his deeds. However, the reckoning of the disbeliever according to his deeds is not like the reckoning of the believer, for the believer will receive an easy reckoning: His Lord, the Almighty, the All- Powerful will take him aside and show him his sins and he will admit them, then He, the Most Glorified, Most High will say to him:
"I overlooked them during the life of the world and today, I forgive them.

As for the disbeliever may Allah grant us refuge his reckoning will be that his sins will be shown to him and he will be humiliated by them for all to see. And the witnesses will say:
"These are the ones who lied against their Lord! No doubt! The curse of Allah is upon the Thalimun (polytheists, wrongdoers, oppressors)"
Source:
Fatawa Islamiyah, Vol. 1 Pages 173-174-175-176