the view of the madhhab (school of law), namely that the tasmiyah is obligatory when one remembers it.

The ruling on the tasmiyah, the difference of opinion concerning it, and the clarification that the sound view is that it is sunnah have already been discussed. (1)

Thus, if one wishes to perform wudu, he must form the intention before saying the tasmiyah, because the tasmiyah is obligatory.

“It is recommended at the first of its recommended acts, if one occurs before an obligatory act, …”

His statement, “It is recommended at the first of its recommended acts, if one occurs before an obligatory act,” means that the first recommended act of purification is to wash the hands three times. Thus, if he washes them three times before saying the tasmiyah, forming the intention at that point is recommended.

His statement, “if one occurs,” refers to the first of the recommended acts.

His statement, “before an obligatory act,” means before the tasmiyah. Therefore, if he washes his hands three times before saying the tasmiyah, then forming the intention before washing the hands is recommended.

The intention has two occasions:

The first is when it is recommended: before the recommended act, if one occurs before an obligatory act.

The second is when it is obligatory: at the first of the obligatory acts, as has already been explained.