“Know what is above you …
R’ Chaim Volozhiner cites the gemara in Bava Basra (10b) which tells that when R’ Yosef was critically ill he fainted and had a vision of olam haba. When he recovered his father, R’ Yehoshua, asked him: “What did you see?”
R’ Yosef answered: “I saw an upside down world. Those who are honored in this world are degraded in the next world and those who are degraded in this world are honored in the next world.”
His father said: “You saw a straight world. The value system of our world is based on falsehood. The value system of olam haba is based upon truth.
“… an Eye that observes, an Ear that listens carefully, and all your deeds are recorded in a Book.”
Hashem sees the malach that was created from the maaseh hamitzvah and He hears the cry of the malach that was created from doing the aveiroh.
The aveiros that the person does behind closed doors will be logged in a sefer and publicized, as it says in Koheles (12:13) “Sof davar hakol nishma”
