The first is the intention for the act itself. The jurists discuss this type, as it is what renders an act valid.

The second is the intention for Whom the act is performed. This is discussed by scholars of tawhid (monotheism) and those versed in spiritual wayfaring, because it relates to sincerity.

For example, when a person wishes to perform ghusl (the major ritual bath), he intends to perform ghusl; this is the intention for the act itself ...

But if he intends by his ghusl to draw nearer to Allah, the Exalted, and to obey Him, then this is the intention for Whom the act is performed—that is, he seeks His Countenance, may He be glorified and exalted. This latter intention is one we often neglect, as we do not consciously bring to mind the intention of drawing nearer to Allah. Most often, we perform an act of worship merely because we are obligated to do so, and thus we form the intention only in order to validate the act. This is a deficiency. Hence, when Allah mentions deeds, He says:

“Seeking the Countenance of their Lord.” [al-Raʿd: 22]

“And not except seeking the Countenance of his Lord, the Most High.” [al-Layl]

“And those who are patient, seeking the Countenance of their Lord.” [al-Raʿd: 22]

“And seeking bounty from Allah and His pleasure.” [al-Hashr: 8]

Then he should say the basmalah and wash his hands three times, ..........

His statement, “Then he should say the basmalah,” means: after forming the intention. According to the madhhab, saying the basmalah is obligatory in ghusl, just as it is in wudu, although there is no explicit text concerning it. They said: since it is obligatory in wudu, it is even more so in ghusl, because ghusl is the greater purification.

The correct view, as mentioned previously (1), is that it is not obligatory, neither in wudu nor in ghusl.

His statement, “and wash his hands three times”: this is sunnah. The hands are the palms,