التفسير التبليغي
(فَسَوْفَ يُحَاسَبُ حِسَاباً يَسِيراً)
The reckoning (Hisab) is called the 'presentation' (al-'ard), not 'strict interrogation' (al-munaqashah).
(فَسَوْفَ يُحَاسَبُ حِسَابًا يَسِيرًا): And that is the easy presentation before Allah.
(حِسَابًا يَسِيرًا): Easy, without strict interrogation, and without objection that would displease or burden him.
The easy reckoning is called so because there is no hardship upon its owner and no strict interrogation.
It is narrated from Aisha (may Allah be pleased with her) that the Prophet (peace be upon him) said: "There is no one who is strictly interrogated (in reckoning) but will perish." She said: I said: "O Messenger of Allah, may Allah make me your ransom, does Allah Almighty not say: (فَأَمَّا مَنْ أُوتِيَ كِتَابَهُ بِيَمِينِهِ، فَسَوْفَ يُحَاسَبُ حِسَابًا يَسِيرًا)?" He said: "That is the presentation (al-'ard); they will be presented, and whoever is strictly interrogated in reckoning will perish."
And As-Siddiqah (Aisha, may Allah be pleased with her) said: The easy reckoning is that one recognizes his sins, then they are overlooked for him.
Source: التفسير التبليغي