God has created intelligent beings to bid them responsibility. The purpose of Allah in creating a rational being is to allow them to recognize the possibility of reaching the supreme benefits and values (temkin). All of the disbelievers or believing rational beings are created equal in existence. Every individual who has intelligence, faith and will to power possesses the ability to believe and to deny. At this point, human beings can be responsible/accountable and can account for their creator without making excuses. The will of God is that man should attain reward by obeying. For this, Allah wants the human beings to reach their reward by earning. The offer is a benefit-centered manifestation of this will, which is pure wisdom and goodness. In the case of not being able to attend to the reward in proposal is deserving of the punishment.