All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.
We have already issued Fataawa 86235 and 88297 on how to deal with whispers and misconceptions which the devil whispers to the human being, so please refer to them.
We advise you to avoid such whispers and misconceptions and repel them by seeking refuge in Allaah when they are raised. Allaah Says (what means): {And if an evil suggestion comes to you from the devil, then seek refuge in Allaah, Indeed He is the All-Hearing, the All- Knowing.}[Quran 7:200]. Furthermore, the Prophet said: "The devil comes to one of you and whispers to him: “Who created such and such? Who created such and such? Until he whispers to him: “Who created your Lord? If the devil reaches this extent in whispering to the person, he should seek refuge in Allaah from him and should not indulge in thinking about these questions.” [Al-Bukhari and Muslim] Therefore, seeking refuge in Allaah and not indulging in thinking about such thoughts is one of the best means for repelling these whispers. As regards the Saying of Allaah (which means): {And whether you show what is within yourselves or conceal it, Allaah will bring you to account for it.}[Quran 2:284], it is abrogated by the following verse [which comes after another verse in the same chapter]: {Allaah does not burden a soul beyond its scope.}[Quran 2:286]. Abu Hurayrah narrated that when the verse {And whether you show what is within yourselves or conceal it; Allaah will bring you to account for it.} was revealed, the companions were very worried and came to the Prophet . They sat on their knees and said: "O Prophet of Allaah, we were ordained to perform some acts of worship which we are able to, like the prayer, fasting, Jihaad and giving charity, but we are not able to bear this verse which is revealed. Thereupon, the Prophet said: "Do you want to say what the people of the book before you said: “We hear and we disobey.”? Rather, say: “We hear and we obey. [We seek] Your forgiveness, our Lord, and to You is the [final] destination.” So, when they did this, Allaah abrogated it [verse 284], and then He revealed {Allaah does not burden a soul beyond its scope.}[Quran 2:286].”
Moreover, it is confirmed that the Prophet said: "Allaah will not hold my nation to account for their thoughts and their desires unless they act upon them or talk about them." [Al-Bukhari and Muslim] In another narration, the Prophet said: "Allaah will not hold my nation accountable about their whispers…" [Muslim] This is of course in relation to the thoughts and whispers which a Muslim does not indulge in, or believe in, and which he hates and tries to repel. As regards the thoughts and whispers about which one is convinced, like doubting about the Oneness of Allaah, or other false beliefs, then a person will be held accountable for them.
Allaah Knows best.