He is The One who takes account of all actions and reckons them on the day of judgment. There is nothing that goes unnoticed.
The Arabic word Hasib comes from hasaba, which means to count (past tense), calculate, or account. He is the one who measures and reckons.
Al-Haseeb is the one who is constantly measuring. He is checking to see whether these gifts are squandered or utilized. So, in the perpetual form, Al-Hasib is “The Accountant,” who watches every action and deed and will settle all accounts.
ٱلَّذِينَ يُبَلِّغُونَ رِسَـٰلَـٰتِ ٱللَّهِ وَيَخْشَوْنَهُۥ وَلَا يَخْشَوْنَ أَحَدًا إِلَّا ٱللَّهَ ۗ وَكَفَىٰ بِٱللَّهِ حَسِيبًۭا
Allazeena yuballighoona Risaalaatil laahi wa yakhshaw nahoo wa laa yakkhshawna ahadan illal laah; wa kafaa billaahi Haseebaa
(Qur’an 33:39)
“[Allah praises] those who convey the messages of Allah and fear Him and do not fear anyone but Allah. And sufficient is Allah as Accountant.”
Al Haseeb as an attribute is also linked to His knowledge. He is aware of the deeds of every creation, without any surprises. On judgment day, they will bring their accounts of whatever they’ve accumulated. Without performing any calculations, He knows the result, precisely without any error, after taking into account every minute detail.
“The feet of the son of Adam shall not move from before his Lord on the Day of Judgment, until he is asked about five things: About his life and what he did with it, about his youth and what he wore it out in, about his wealth and how he earned it, and spent it upon, and what he did with what he knew.”
Mohammed, Messenger of Allah SAW