عن أبي هريرة رضي اللّه عنه قَالَ: قالَ رَسُولُ اللّهِ ﷺ: «إِنَّ اللّه لا يَنْظُرُ إِلى أَجْسامِكُم، وَلا إِلى صُوَرِكُمْ، وَلَكِنْ يَنْظُرُ إِلَى قُلُوبِكُمْ» رواه مسلم.
On the authority of Abu Hurairah (may Allah be pleased with him), who said: The Messenger of Allah (peace be upon him) said: "Verily, Allah does not look at your bodies or your appearances, but He looks at your hearts." Narrated by Muslim.
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الأعمال الظاهرة لا يحصل بها التقوى، وإنّما تحصل بما يقع في القلب من تعظيم اللّه تعالى وخشيته ومراقبته. أول ما ينظر اللّه إليه من العبد قلبه، وهو محل التقوى وموضع النية. معنى النظر من اللّه هو الإحسان والرحمة والعطف. إثبات صفة النظر للّه عزّ وجلّ كما يليق بجلاله ( ليس كمثله شيء ). الإثابة على الأعمال تكون بما انعقد عليه القلب من الإخلاص وصدق النية. قد تصلح أعمال الإنسان وتفسد نيته، ومع ذلك فيُعامل بظاهر أعماله وتترك سريرته للّه تعالى.
Outward deeds alone do not achieve piety; rather, piety is attained through what settles in the heart of glorification of Allah the Most High, reverence for Him, and mindfulness of Him. The first thing Allah looks at from a servant is his heart, which is the seat of piety and the locus of intention. The meaning of Allah's "looking" is His grace, mercy, and kindness. The attribute of sight is affirmed for Allah the Almighty in a manner befitting His majesty (there is nothing like unto Him). Reward for deeds is based on what the heart has resolved upon in terms of sincerity and truthfulness of intention. A person's outward deeds may be upright while his intention is corrupt; nevertheless, he is dealt with according to his outward actions, and his inner state is left to Allah the Most High.