Why has God imposed Duties and accountability on humanity?

A question that arises concerning the aim of creation is why God, who created humans out of kindness and compassion, has also put them to hardships with obligations, commands, and prohibitions, and considered for them rewards and punishments, including heaven and hell? Why has God promised punishment to the wrongdoers? Why does God inflict punishment upon His creations? Why would the Benevolent and Forgiving God subject humans to so much hardship and difficulties?

Keywords:

duties , exotic Intellect and Free Will