What are your “hard rules” about commenting your code?

Question

I have seen the other questions but I am still not satisfied with the way this subject is covered.

I would like to extract a distiled list of things

Answer 1

I have one simple rule about commenting: Your code should tell the story of what you are doing; your comments should tell the story of why you are doing it.

This way, I make sure that whoever inherits my code will be able to understand the intent behind the code.