‘repel it (10) with taqwā.’ They asked, “And what is taqwā?” He answered, “It is to act in obedience to Allah upon a light from Allah while hoping for Allah’s reward, and to abandon disobedience to Allah upon a light from Allah while fearing Allah’s punishment (1).” (2)
This is among the finest descriptions ever given for taqwā, for every deed must have both a starting point and an ultimate aim. A work is not counted as obedience or a means of drawing near until its source is faith, so that the motive impelling it is pure faith—not habit, desire, the quest for praise or status, or anything of that sort. Its beginning must be pure faith, and its end Allah’s reward and the pursuit of His pleasure; this is iḥtisāb.
For this reason (5) these two principles are often coupled together, as in the Prophet’s ﷺ words: “Whoever fasts Ramadan out of faith and iḥtisāb,” and, “Whoever stands in prayer on the Night of Decree out of faith and iḥtisāb” (6), and other similar reports.