The statement,
إِنَّمَا يَتَقَبَّلُ اللَّهُ مِنَ الْمُتَّقِينَ
“Verily, Allâh accepts only from those who have Taqwâ.”
who fear Allâh in their actions. Ibn Abi Ḥâtim recorded that Abu Ad-Dardâ’ said, “If I become certain that Allâh
has accepted even one prayer from me, it will be better for me than this life
and all that in it. This is because Allâh says,
إِنَّمَا يَتَقَبَّلُ اللَّهُ مِنَ الْمُتَّقِينَ
“Verily, Allâh accepts only from those who have Taqwâ.”
SOURCE: Tafsīr Ibn Kathīr (Abridged) Volume 3, p. 152, Dar-us-Salam
Abridged by A Group of Scholars under the supervision of Shaykh Safiur-Rahman Al-Mubarakpuri