عن بن عمر رضي الله عنه قال :
"سمعت النبي صلى الله عليه وسلم يقول : ( يدنى المؤمن من ربه - وقال هشام : يدنو المؤمن - حتى يضع عليه كنفه ، فيقرره بذنوبه ، تعرف ذنب كذا ؟ يقول : أعرف ، يقول : رب أعرف ، مرتين ، فيقول : سترتها في الدنيا ، وأغفرها لك اليوم ، ثم تطوى صحيفة حسناته . وأما الآخرون أو الكفار ، فينادى على رؤوس الأشهاد : { هؤلاء الذين كذبوا على ربهم ألا لعنة الله على الظالمين } )" .
الراوي: عبدالله بن عمر المحدث: البخاري - المصدر: صحيح البخاري - الصفحة أو الرقم: 4685
خلاصة حكم المحدث: [صحيح]
433. Ibn `Umar (May Allah be pleased with them) reported: I heard Messenger of Allah (PBUH) saying, "A believer will be brought close to his Rubb (God) on the Day of Resurrection and enveloping him in His Mercy, He (SWT) will make him confess his sins by saying: `Do you remember (doing) this sin and this sin?' He will reply: `My Rubb, I remember.' Then He (SWT) will say: `I covered it up for you in the life of world, and I forgive it for you today.' Then the record of his good deeds will be handed to him .As for the unbelievers it is called on the heads of witnesses " These are the ones who lied against their Lord! Behold! the Curse of Allah is on those who do wrong" (Al-Bukhari and Muslim )

Commentary:
1) In this Hadith the messenger of Allah (pbuh) reveals the vast mercy of Allah in the day of Resurrection .Allah (pbth ) will treat those who believed in Him as the only true God (pbth) and believed in all his messengers and all his books and performed all things Allah ordered him to do but he committed some little sins.Allah will treat them with special favour .He (pbth) will cover his sins away from the people in the day of Resurrection and will forgive him and grants him paradise. As for the unbelievers the witnesses will say:

وَيَقُولُ الأَشْهَادُ هَؤُلاءِ الَّذِينَ كَذَبُواْ عَلَى رَبِّهِمْ أَلاَ لَعْنَةُ اللّهِ عَلَى الظَّالِمِينَ (11/18)
"These are the ones who lied against their Lord! Behold! the Curse of Allah is on those who do wrong" (11/18)

2) That means these are who lied on Allah and didn't believe in Allah or his messenger.These are who shared with Allah another gods,these are who denied the existence of Allah .Who claimed that Allah has a son. In the day of Resurrection Allah (pbth ) will ask Jesus (pbuh ) saying :
"وَإِذْ قَالَ اللَّهُ يَا عِيسَى ابْنَ مَرْيَمَ أَأَنْتَ قُلْتَ لِلنَّاسِ اتَّخِذُونِي وَأُمِّيَ إِلَٰهَيْنِ مِنْ دُونِ اللَّهِ ۖقَالَ سُبْحَانَكَ مَا يَكُونُ لِي أَنْ أَقُولَ مَا لَيْسَ لِي بِحَقٍّ ۚإِنْ كُنْتُ قُلْتُهُ فَقَدْ عَلِمْتَهُ ۚتَعْلَمُ مَا فِي نَفْسِي وَلَا أَعْلَمُ مَا فِي نَفْسِكَ ۚإِنَّكَ أَنْتَ عَلَّامُ الْغُيُوبِ" (6/116)
And behold! Allah will say "O Jesus the son of Mary! Didst thou say unto men, `worship me and my mother as gods in derogation of Allah"? He will say: "Glory to Thee! never could I say what I had no right (to say). Had I said such a thing, Thou wouldst indeed have known it. Thou knowest what is in my heart, though I know not what is in Thine. For Thou knowest in full all that is hidden (6/116)
مَا قُلْتُ لَهُمْ إِلَّا مَا أَمَرْتَنِي بِهِ أَنِ اعْبُدُوا اللَّهَ رَبِّي وَرَبَّكُمْ ۚوَكُنْتُ عَلَيْهِمْ شَهِيدًا مَا دُمْتُ فِيهِمْ ۖفَلَمَّا تَوَفَّيْتَنِي كُنْتَ أَنْتَ الرَّقِيبَ عَلَيْهِمْ ۚوَأَنْتَ عَلَىٰ كُلِّ شَيْءٍ شَهِيدٌ (6/117)
"Never said I to them aught except what Thou didst command me to say: to wit, `Worship Allah, my Lord, and your Lord'; and I was a witness over them whilst I dwelt amongst them; when Thou didst take me upThou wast the Watcher over them and Thou art a Witness to all things (6/117)
إِنْ تُعَذِّبْهُمْ فَإِنَّهُمْ عِبَادُكَ ۖوَإِنْ تَغْفِرْ لَهُمْ فَإِنَّكَ أَنْتَ الْعَزِيزُ الْحَكِيمُ (6/118)
"If Thou dost punish them they are Thy servants: if Thou dost forgive them, Thou art the Exalted in power the Wise ( 6/118)