This faculty has the ability to render judgment, and we can be “accused or even excused ” by it.
فَٱلضَّمِيرُ لَدَيْهِ قُدْرَةٌ عَلَى ٱلتَّمْيِيزِ وَبِإِمْكَانِهِ أَنْ ‹ يَتَّهِمَنَا أَوْ يَعْذِرَنَا › .‏