
actually, the verse in an abrogation to the previous ayah...which makes alotta sense
from tafseer ibn kahtheer
[يَعْلَمُ السِّرَّ وَأَخْفَى]
(He knows the secret and that which is yet more hidden.)
There are many other Ayat on this subject. In this Ayah [2:284], Allah states that He has knowledge of what the hearts conceal, and consequently, He will hold the creation accountable for whatever is in their hearts. This is why when this Ayah was revealed, it was hard on the Companions, since out of their strong faith and conviction, they were afraid that such reckoning would diminish their good deeds.
Imam Ahmad recorded that Abu Hurayrah said, "When
[لِّلَّهِ مَا فِي السَّمَـوتِ وَمَا فِى الاٌّرْضِ وَإِن تُبْدُواْ مَا فِي أَنفُسِكُمْ أَوْ تُخْفُوهُ يُحَاسِبْكُم بِهِ اللَّهُ فَيَغْفِرُ لِمَن يَشَآءُ وَيُعَذِّبُ مَن يَشَآءُ وَاللَّهُ عَلَى كُلِّ شَيْءٍ قَدِيرٌ ]
(To Allah belongs all that is in the heavens and all that is on the earth, and whether you disclose what is in yourselves or conceal it, Allah will call you to account for it. Then He forgives whom He wills and punishes whom He wills. And Allah is able to do all things)
was revealed to the Messenger of Allah , it was very hard for the Companions of the Messenger . The Companions came to the Messenger and fell to their knees saying, `O Messenger of Allah! We were asked to perform what we can bear of deeds: the prayer, the fast, Jihad and charity. However, this Ayah was revealed to you, and we cannot bear it.' The Messenger of Allah said,
«أَتُرِيدُونَ أَنْ تَقُولُوا كَما قَالَ أَهْلُ الْكِتَابَيْنِ مِنْ قَبْلِكُمْ: سَمِعْنَا وَعَصَيْنَا؟ بَلْ قُولُوا: سَمِعْنَا وَأَطَعْنَا غُفْرَانَكَ رَبَّنَا وَإِلَيْكَ الْمَصِير»
(Do you want to repeat what the People of the Two Scriptures before you said, that is, `We hear and we disobey' Rather, say, `We hear and we obey, and we seek Your forgiveness, O our Lord, and the Return is to You.)
When the people accepted this statement and their tongues recited it, Allah sent down afterwards,
[ءَامَنَ الرَّسُولُ بِمَآ أُنزِلَ إِلَيْهِ مِن رَّبِّهِ وَالْمُؤْمِنُونَ كُلٌّ ءَامَنَ بِاللَّهِ وَمَلَـئِكَتِهِ وَكُتُبِهِ وَرُسُلِهِ لاَ نُفَرِّقُ بَيْنَ أَحَدٍ مِّن رُّسُلِهِ وَقَالُواْ سَمِعْنَا وَأَطَعْنَا غُفْرَانَكَ رَبَّنَا وَإِلَيْكَ الْمَصِيرُ ]
(The Messenger believes in what has been sent down to him from his Lord, and (so do)the believers. Each one believes in Allah, His Angels, His Books, and His Messengers. (They say,) "We make no distinction between one another of His Messengers ـ and they say, "We hear, and we obey. (We seek) Your forgiveness, our Lord, and to You is the return (of all).'')
When they did that, Allah abrogated the Ayah [2:284] and sent down the Ayah,
[لاَ يُكَلِّفُ اللَّهُ نَفْسًا إِلاَّ وُسْعَهَا لَهَا مَا كَسَبَتْ وَعَلَيْهَا مَا اكْتَسَبَتْ رَبَّنَا لاَ تُؤَاخِذْنَآ إِن نَّسِينَآ أَوْ أَخْطَأْنَا]
(Allah burdens not a person beyond his scope. He gets reward for that (good) which he has earned, and he is punished for that (evil) which he has earned. "Our Lord! Punish us not if we forget or fall into error.'') until the end.''
Muslim recorded it with the wording; "When they did that, Allah abrogated it [2:284] and sent down,
[لاَ يُكَلِّفُ اللَّهُ نَفْسًا إِلاَّ وُسْعَهَا لَهَا مَا كَسَبَتْ وَعَلَيْهَا مَا اكْتَسَبَتْ رَبَّنَا لاَ تُؤَاخِذْنَآ إِن نَّسِينَآ أَوْ أَخْطَأْنَا]
(Allah burdens not a person beyond his scope. He gets reward for that (good) which he has earned, and he is punished for that (evil) which he has earned. "Our Lord! Punish us not if we forget or fall into error''.)
Allah said, `I shall (accept your supplication),'
[رَبَّنَا وَلاَ تَحْمِلْ عَلَيْنَآ إِصْرًا كَمَا حَمَلْتَهُ عَلَى الَّذِينَ مِن قَبْلِنَا]
("Our Lord! Lay not on us a burden like that which You did lay on those before us (Jews and Christians)'')
Allah said, `I shall (accept your supplication),'
[رَبَّنَا وَلاَ تُحَمِّلْنَا مَا لاَ طَاقَةَ لَنَا بِهِ]
("Our Lord! Put not on us a burden greater than we have strength to bear. '')
Allah said, `I shall (accept your supplication),'
[وَاعْفُ عَنَّا وَاغْفِرْ لَنَا وَارْحَمْنَآ أَنتَ مَوْلَـنَا فَانْصُرْنَا عَلَى الْقَوْمِ الْكَـفِرِينَ]
("Pardon us and grant us forgiveness. Have mercy on us. You are our Mawla (Supporter and Protector) and give us victory over the disbelieving people.'')
Allah said, `I shall.'''
Imam Ahmad recorded that Mujahid said, "I saw Ibn `Abbas and said to him, `O Abu Abbas! I was with Ibn `Umar, and he read this Ayah and cried.' He asked, `Which Ayah' I said,
[وَإِن تُبْدُواْ مَا فِي أَنفُسِكُمْ أَوْ تُخْفُوهُ]
`(And whether you disclose what is in yourselves or conceal it.)'
Ibn `Abbas said, `When this Ayah was revealed, it was very hard on the Companions of the Messenger of Allah and worried them tremendously. They said: O Messenger of Allah! We know that we would be punished according to our statements and our actions, but as for what occurs in our hearts, we do not control what is in them.' The Messenger of Allah said,
«قُولُوا: سَمِعْنَا وَأَطَعْنَا»
(Say, `We hear and we obey.') They said, `We hear and we obey.' Thereafter, this Ayah abrogated the previous Ayah,
[ءَامَنَ الرَّسُولُ بِمَآ أُنزِلَ إِلَيْهِ مِن رَّبِّهِ وَالْمُؤْمِنُونَ كُلٌّ ءَامَنَ بِاللَّهِ]
(The Messenger believes in what has been sent down to him from his Lord, and (so do) the believers. Each one believes in Allah), until,
[لاَ يُكَلِّفُ اللَّهُ نَفْسًا إِلاَّ وُسْعَهَا لَهَا مَا كَسَبَتْ وَعَلَيْهَا مَا اكْتَسَبَتْ]
(Allah burdens not a person beyond his scope. He gets reward for that (good) which he has earned, and he is punished for that (evil) which he has earned.)
Therefore, they were pardoned what happens in their hearts, and were held accountable only for their actions.'''
Sooo to sum up

: Allah stated that he
will hold his servants accountable for whats in their hearts, but due to their strong faith, the companions thought that would diminish their good deeds so they pleaded with the prophet, but he..... ermm ermm whats the word *thinks*...............disagreed, i guess:-[ and told them to say "we hear and obey....." etc so when they accepted this Allah abrogated it, and thus revealed the ayah
"On no soul does Allah Place a burden greater than it can bear."
i hope that helps
