This article reconceptualizes entropy not as a metaphysical substance but as a structural constraint that shapes the formation, energetic cost, and durability of records. It links the coarse-grained—and typically irreversible—flow of time to questions of moral responsibility and divine justice. Drawing on the second law of thermodynamics, information theory, and contemporary cosmology, it advances an analogical and operational framework in which actions are accountable because they leave energetically costly traces that resist erasure. Within a Qurʾānic metaphysical horizon, concepts such as kitāb (Book), ṣaḥīfa (Record), and tawba (Repentance) function as structural counterparts to informational inscription and revision, without reducing theological meaning to physical process. In contrast to Kantian ethics, which grounds moral law in rational autonomy, the Qurʾān situates responsibility within the irreversible structure of time. Understood in this way, entropy is not a threat to coherence but a condition for accountability. By placing the Qurʾānic vision in dialogue with modern science and theology, the article contributes to broader discussions on justice, agency, and the metaphysics of time within the science–religion discourse.