التفسير التبليغي
(إِذْ يَتَلَقَّى الْمُتَلَقِّيَانِ عَنْ الْيَمِينِ وَعَنْ الشِّمَالِ قَعِيدٌ) (17)
﴿إِذْ يَتَلَقَّى الْمُتَلَقِّيَانِ﴾: This refers to the two angels who record a person's deeds.
﴿الْمُتَلَقِّيَانِ﴾: Two angels who receive and record your deeds; one is on your right, writing your good deeds, and the other is on your left, writing your evil deeds.
Ar-Raqib and Al-`Atid: These are two angels entrusted with the servant. We believe in them and affirm that they record his actions and never leave him under any circumstances. It was said: except when he is relieving himself.
Al-Hasan (may Allah be pleased with him) said: Indeed, the angels avoid a person in two situations: when he is relieving himself and when he is engaging in sexual intercourse.
Allah Almighty is self-sufficient from needing the two angels to guard and record, but their presence is for a wisdom.
The reason for this guardianship and recording is the fear of heedlessness and forgetfulness.
Al-Hasan said: The guardian angels are four: two angels by day and two angels by night.
It was said: The angel on the right writes good deeds, and he is a commander over the angel on the left. The angel on the right writes good deeds, and the angel on the left writes evil deeds.
Source: التفسير التبليغي