This statement is taken from a teaching of Rabbi Akiva, recorded in Pirkei Avos (Chapter 3; Mishna 16) The Mishna begins as follows: “…Everything is given on credit, and a trap is spread out over the living. The store is open, and the storekeeper is making his rounds…” The store being open and the storekeeper making his rounds refers to life in this world, where the individual can enjoy the pleasures of this world and is not immediately held accountable to pay for that which he enjoys, just as is the case with the storekeeper who does not charge the client immediately upon purchase. However, “everything is given in collateral” and if a person sins in this world, he is held accountable by Heaven and in the end is punished for those sins. There is no way to escape from being held accountable for our misdeeds, for, just as an animal is stuck in a trap, all the living cannot escape accountability for our actions. However, through repentance, one can lessen or rid himself of the punishment.
So too, the one who happily listens to the forbidden words that you relate in this world, though he may express joy or satisfaction at that which you utter, is held accountable in Heaven for that forbidden speech.
 This quote is taken from the Book of Amos (Amos: 4; 13), which states as follows:
“For behold, The One Who fashions mountains and creates wind, and [He] tells a person of his actions,… HaShem, Master of Legions, is His Name.”
RaSh”I explains that “…[He] tells a person of his actions…” teaches that each of a person’s deeds are related to them at the time of their passing.
 This statement resembles a continuation of the Mishna from Pirkei Avos (Chapter 3, Mishna 16), as follows, “…and the ledger is open, and The Hand writes…” This comes to teach us that The Holy One, Blessed is He, records everyone’s actions in The Book of Remembrance, the person paying for their sin (“debt”) at a fitting time.
 This teaching is recorded in the Will of Rabbi Eliezer, it being a Midrash on its own.