You are unloading your firearm. you start by pointing the muzzle in a safe direction. what is the next step you should take? put the safety on. open the action. remove the ammunition. check the chamber and the magazine.

The answer is the next step is to make sure the safety is on, if not, then put the safety on.  Next, making sure your finger is outside of the trigger guard and resting on its side, open the action, then detach a magazine and/or next eject the shells from the firearm. Throughout the entire process it is essential to maintain a healthy level of respect for the firearm and avoid pointing the muzzle at anything and anybody you do not intend to harm.