for a person places the noblest part of himself—his face—level with the lowest part of himself—his feet.
Moreover, he places it upon the ground trodden by feet. He does all of this as an act of worship of Allah Most High and in seeking nearness to Him.
It is because of this lowering and descent that he undertakes for Allah Most High that a person is nearest to his Lord while prostrating. Although, if he were standing, he would be physically higher and nearer, yet through his lowering himself for Allah, he becomes nearer to Allah: “No one humbles himself for Allah except that Allah raises him.” (1)
This is the wisdom and secret behind this momentous prostration. Therefore, our hearts should prostrate before our limbs prostrate: a person should feel this humility, lowliness, and submission before Allah, so that he may experience the delight and sweetness of prostration and know that this is when he is nearest to Allah.
This meaning may be overlooked by those concerned with outward forms, who seek to beautify acts of worship outwardly. They are praiseworthy for this, and there is no doubt that we are commanded to beautify acts of worship in their outward form, through complete and perfect adherence to the sunnah. Yet there is another matter that many people overlook, to which those devoted to spiritual wayfaring give attention: namely, perfecting the inward state, such that the heart bows before the body bows and prostrates before the body prostrates. However, those devoted to spiritual wayfaring who concern themselves with inward states may fall short in rectifying outward practice; thus, you find that they are often deficient in rectifying outward practice. Perfection lies in rectifying both matters together;