Those who conveyed Allah's Message and had fear [and awareness] of Him, fearing no one except Allah. Allah suffices as a Reckoner. (Surat al-Ahzab, 33:39)
Allah creates us and forms each one of us in our mother's womb with such great care that all of us are unique beings. While we are unconscious and still gestating, Allah protects and feeds us. Those nine months spent in the mother's womb is utterly a dark period, for no one knows all of the miraculous events that occur during that time. Only Allah knows these events, for He knows each person from the moment he or she was a single cell until the moment of his or her death.
Allah witnesses and remembers each person's deeds and thoughts, for He controls both the inner thoughts and the outer deeds. In brief, He controls everyone's spirit.
People forget their acts and words, and their experiences become dim memories. For example, something that happened a decade ago often seems meaningless. It is as if a major part of our past experiences have been deleted. But on the Day of Judgment, Allah will cause us to confront all of our good and evil deeds. Thus, we need to remember that He is with us all the time. Allah informs us about His name the Reckoner in the following verses:
Then they are turned to Allah, their Master, the Real. Jurisdiction belongs to Him alone and He is the Swiftest of Reckoners. (Surat al-An'am, 6:62)
Keep a close check on orphans until they reach a marriageable age. Then, if you perceive that they have sound judgment, hand over their property to them. Do not consume it extravagantly and precipitately before they come of age. Those who are wealthy should abstain from it altogether. Those who are poor should use it sensibly and correctly. When you hand over their property to them, ensure that there are witnesses on their behalf. Allah suffices as a Reckoner. (Surat an-Nisa', 4:6)