Many people on the day of accounting will be shown a list of their meritorious deeds. Failing to recognize some of them, they will say, “We never did this!” They will be told that the deeds were done by people who spoke derogatory about them.
Similarly, when those who spoke derogatory find that deeds which they had performed are not accounted for, they will wonder what has become of them. They will be told, “They were removed from your account and credited to that of the person about whom you spoke derogatorily.”
In addition, they will find records of evil actions that they never did. When they say, “We never did this,” they will be informed that those actions were debited to them because they had spoken badly about someone. ~ Chovos Halevavos