Chapter: Clarification that Allah, most high allows a person's thoughts and whatever occurs in his heart, so long as they do not become established, and the clarification that he, glorious is he and most high, does not burden anyone with more than he can bear, and clarifying the ruling on thinking of doing good and bad deeds

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It is narrated on the authority of Ibn 'Abbas:

When this verse:" Whether you disclose that which is in your mind or conceal it, Allah will call you to account according to it" (ii 284), there entered in their minds something (of that fear) such as had never entered their hearts (before). The Apostle (ﷺ) observed: Say: We have heard and obeyed and submitted ourselves. He (the reporter) said: Allah instilled faith in their hearts and He revealed this verse:" Allah burdens not a soul beyond its capacity. It gets every good that it earns and it suffers every ill that it earns. Our Lord, call us not to account if we forget or make a mistake. He the (Lord) said: I indeed did it. Our Lord! do not lay on us a burden as Thou didst lay on those before us. He (our Lord) said: I indeed did it. And pardon us, have mercy on us. Thou art our Protector" (ii. 286). He said: I indeed did it.

Explanation

-Qawl as-Sahaabi is accepted when they something has been abrogated, Qadhee and others

-Some said the last Ayaat of Al-Baqarah:

'and whether you disclose what is in your ownselves or conceal it, Allah will call you to account for it.' 

is abrogated whilst others said it's Khabr. 

Those who said its Khabr stated that it's Khabar to show that at-Takleef includes action as well as belief and statements, as the Companions we're worried about Takleef of the heart. So there is no Naskh but Khabr that they are no taken to account for what they whisper to what they can't control. 

Others said the Ayah is Mansookh - about not being able to control what is they say to themselves. So being held to account has been abrogated but remains the stern reminder for them to hold to account what they say to themselves within and to Ikhlaas at all times. 
Conclusion:
-al-Waahidee said the Ayah in Muhakammah and not Mansookah and this what Nawawi leans towards.

-There is no proof in this Ayah for those who say, Takleef Bi Ma La Yootaaq. The Asharis argue that we are accountable for what we do out of choice and whatever we dont choose (i.e. thoughts). Nawawi refutes this idea. He says the Ashari claim is that the one who seeks refuge in Allaah from it, "Our Lord! Punish us not etc...." is seeking refuge from whatever is possible and impossible alike, thus is there doubt which forms the idea of "Takleef Bi Ma La Yootaaq". 

An-Nawawi says that this is incorrect because the Dua'a means to seek refuge from difficulty and not that we will be questioned for whatever is not possible or controllable.

-Some said the Aayah means to forgive us the believers and to punish the Kuffaar and not to include us with them, Qaadhee. (TN: either way, there is no proof for the Ashari idea)

Sharh Sahih Muslim, 2/162-168