This refers to the divine pen.
The prophet SAWS said the first thing that Allah created was the pen and Allah told the pen “Write” and the pen said “What shall I write?”. And Allah said “Write everything that will happen until the day of judgement”.
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Lesson: giving charity preserves our wealth, increases our wealth.
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On the day of judgement they will be asked to prostrate to Allah SWT.
But those who did not prostate in this world will not be able to prostrate on the day of judgement.
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