What is meant by hisāb are the calculations that people need regarding their religious and worldly affairs that are recorded by month and year, such as fasting, fitra (alms given at the end of Ramadan), ḥajj (pilgrimage), zakat (almsgiving), vows, kaffāra (expiation), the number of their wives, ʿilāʾ (oath of abstention), ijāra (leasing), and the due dates of their debts. (Receb, 6)
In the dictionary, hisāb means to count; in technical usage, with some exceptions, it refers to Allah stopping His servants on the Day of Resurrection before letting them go free, in order to question them in detail regarding their good or bad deeds. (Mishārīq, 261)