Indeed the ledger of the wicked will be in (the lowest depths) Sijjin.
7
Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (nay) truly, o muhammad, (but the record of the vile) the works of the disbelievers (is in sijjin
Jalāl al-Dīn al-Maḥallī
تفسير : nay!, verily, the record of the profligates, that is to say, the record of the deeds of the disbelievers, is in sijjīn — this is said to be a book containing [the record of] all the deeds of the devils and the disbelievers; but it is also said to be a location in the lowermost part of the seventh earth, the place of satan and his hosts.