It is stated in one hadith that Rasulullah (Sallallaho alaihe wasallam) had said, "Of the bounties to be accounted for on the Day of Judgement, the first is the physical health, (i.e. whether we discharged our obligation in respect of it, and did any service for the pleasure of Allah) and the other is the cold drinking water." Cold water is, in fact, a great gift of Allah, and is realised as such where it is not (readily) available. It is indeed a great blessing of Allah, but we never even acknowledge it to be as such; not to speak of thanking Almighty Allah for it and discharging our duty in respect of it.
It is said in one hadith, "The bounties to be accounted for include the piece of bread eaten to satisfy the hunger, the water drunk to quench the thirst, and the cloth used to cover the body."
Once Hadhrat Umar (Radhiyallaho anho) came across a leper who was blind, deaf and dumb. He said to his companions, "Do you see any bounties of Allah on this person?" "Apparently none," they replied. "Can he not urinate easily?" said Umar (Radhiyallaho anho).
Hadhrat Abdullah bin Mas'ood (Radhiyallaho anho) said, "On the Day of Judgement there will be three courts. In one of these, the accounts of virtues will be scrutinized, in the second Allah's bounties will be counted. and in the third the sins will be accounted for. The virtues will be counterbalanced by the bounties of Allah, so the sins will remain outstanding and their disposal will depend on Allah's mercy."
All this means that a man is duty bound to show his gratitude to Almighty Allah for His unlimited favours at all times and under all conditions. Therefore, he should strive his utmost to earn as many virtues as possible and should not rest content at any stage, because it will be on the Day of Judgement that he will realize how many sins had been committed unknowingly through his eyes, nose, ears, and other parts of the body.
The Prophet (Sallallaho alaihe wasallam) had said, "Everyone of you; will have to appear before Almighty Allah, you will be face to face with Him, with no curtain in between. There will be no lawyer or interpreter to advocate your cause; there will be heaps of your deeds on either side. The fire of Hell will be in front of you, and therefore you should try your best to ward off this fire through sadaqah, (voluntary charity) which may be as paltry as a single date." It is stated in one hadith, "On the Day of Judgement, you will first be reminded how you were blessed with good health and were given cold water to drink" (which implies. whether you showed gratitude for these favours). According to another hadith, "You will not be allowed to move away from the court of Allah until you have answered five questions:
(1) How did you spend your life?
(2) How did you utilize your youth?
(3) How did you earn your wealth?
(4) How did you spend it? (i.e. whether earning and spending was in a lawful manner).
(5) How did you act upon your acquired knowledge?"
Extracted from Fazai'il Zikr