Tafsir Ibn Abbas: Al-Mutaffifin, Ayah 18

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;