Accountability and moral responsibility

وَضَرَبَ ٱللَّهُ مَثَلًا رَّجُلَيْنِ أَحَدُهُمَآ أَبْكَمُ لَا يَقْدِرُ عَلَىٰ شَىْءٍ وَهُوَ كَلٌّ عَلَىٰ مَوْلَىٰهُ أَيْنَمَا يُوَجِّههُّ لَا يَأْتِ بِخَيْرٍ ۖ هَلْ يَسْتَوِى هُوَ وَمَن يَأْمُرُ بِٱلْعَدْلِ ۙ وَهُوَ عَلَىٰ صِرَٰطٍ مُّسْتَقِيمٍ

And Allāh presents an example of two men, one of them dumb and unable to do a thing, while he is a burden to his guardian. Wherever he directs him, he brings no good. Is he equal to one who commands justice, while he is on a straight path?

يَـٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُوا۟ لِمَ تَقُولُونَ مَا لَا تَفْعَلُونَ

O you who have believed, why do you say what you do not do?