📘 Have you seen him who denies the Judgement?He said:That is, the reckoning on the Day when people will be judged.

📘 That is he who repels the orphan,That is, he turns him away from that which is his right.

📘 and does not urge the feeding of the needy.That is, he does not feed the needy. This was revealed with reference to ʿĀṣim b. Wāʾil.

📘 So woe to those who pray! but are heedless of their prayers,He said:They are the hypocrites who are negligent about the [prescribed] times for the prayers, and observing the requirements and obligations [of prayer]. This is a severe warning indicating that not everyone who has the appearance of being obedient and stands alongside the worshippers is actually an obedient person whose works are accepted. In the Psalms (zabūr) of David [are the words]: �Ask those who attend at the temples with their bodies, keeping the positions of the worshippers, while yet their hearts are occupied with the world, whether they value Me lightly, or are they trying to deceive Me?�In another tradition it is reported: �A person does not obtain any [benefit] from his prayer save that in which he was mindful (ʿaqala).� His words, Exalted is He:

📘 So woe to those who pray! but are heedless of their prayers,He said:They are the hypocrites who are negligent about the [prescribed] times for the prayers, and observing the requirements and obligations [of prayer]. This is a severe warning indicating that not everyone who has the appearance of being obedient and stands alongside the worshippers is actually an obedient person whose works are accepted. In the Psalms (zabūr) of David [are the words]: �Ask those who attend at the temples with their bodies, keeping the positions of the worshippers, while yet their hearts are occupied with the world, whether they value Me lightly, or are they trying to deceive Me?�In another tradition it is reported: �A person does not obtain any [benefit] from his prayer save that in which he was mindful (ʿaqala).� His words, Exalted is He:

📘 those who make a pretence [at worship],He said:This refers to the hidden form of association [idolatry] (shirk), for the hypocrites would perform their prayers well at the mosques, but when they were out of the sight of the Muslims, they would become lazy in performing them. Do you not notice how firstly He confirmed that they were among those who pray, then He threatened them with a warning. Know that association [idolatry] (shirk) is of two kinds: the association regarding God as such, Mighty and Majestic is He, and the association in a person�s dealing[s] (muʿāmala). Theassociation concerning [God] Himself is unforgivable. But as for the association in a person�s dealing[s], ⸢this is subject to a stern threat (waʿīd shadīd), and it is subject to the divine will (mashīʾat Allāh).He was asked about the meaning of �association regarding his dealings�, and he replied:⸣ It is as in the case of someone [who] makes the pilgrimage and prayers in the knowledge that other people will praise him for it. This is hidden association. In a tradition it is related, �Devote your works solely to God, for God accepts only what is sincere in a deed. And do not say, �This is for God� [for example] when you tie the bonds of kinship (raḥm); that is for kinship, there is nothing in it for God. ⸢Neither will it expiate [for you] any misdeed (maẓlama).⸣� Indeed, when Muʿādh requested of the Prophet , �Counsel me, O Messenger of God.� He [the Prophet ] said, �Be sincere to God and a small amount of deeds will suffice you.� His words, Exalted is He:

📘 and refuse common kindnesses (māʿūn).He said:[The word] māʿūn refers to household necessities (matāʿ al-bayt). It has also been said that it refers to almsgiving (zakāt), and that it means wealth in the Abyssinian tongue.His words, Exalted is He: