He who knows in detail the account of things people do throughout their life. He who will hold the Last Judge- ment so that every one should get his due reward and his due punishment.
“(It is the practice of those) who preach the Messages of Allah, and fear Him, and fear none but Al- lah. And ENOUGH IS ALLAH TO CALL (MEN) TO ACCOUNT.”
(33:39) The Holy Quran
From the root h-s-b with the classical Arabic connotations: to reckon, number, count, calculate, compute, think to give without the receiver's expectation to suffice, to be sufficient, or without measure