This companion reminds us that there will be a day when the heavens and the earth will perish as God Almighty created them before. It is the Hereafter and the Day of Judgement. And we will get brought into account on this day, and we will receive our records in our right hand or our left hand (May Allah give us them in our right hand).
This day is the day of reward for our actions, and there will be no opportunity in our hands to act.