Tafsir Al-Jalalayn: Al-Mutaffifin, Ayah 18
كَلَّآ إِنَّ كِتَٰبَ ٱلْأَبْرَارِ لَفِى عِلِّيِّينَ
No! Indeed, the record of the righteous is in 'illiyyun.
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(Nay) truly, O Muhammad, (but the record of the righteous) the works of those who are true in their faith (is in 'Illiyyin
Al-Jalalayn Commentary
Nay! verily the record of the pious that is the record of the deeds of the believers who were sincere in their faith is in ‘Illiyyūn — this is said to be the book containing all the good deeds of the angels and the believers from among the two heavy ones sc. mankind and jinn; but it is also said to be a place below the Throne in the seventh heaven;