Imam al-Baqir (AS) narrated, ‘Among what was revealed to Moses (AS) was:

أنا اُؤاخِذُ عِبادي عَلى‏ قَدرِ ما أعطَيتُهُم مِنَ العَقلِ.

‘I take My servants to account according to the level of intellect that I have given them.’

al-Mahasin, v. 1, p. 308, no. 608