Second: The sin of committing a prohibition usually stems from lust or need, whereas the sin of neglecting a command usually springs from pride and self-exaltation; and “Whoever has an atom’s weight of arrogance in his heart shall not enter Paradise” (1), while a person who dies upon pure monotheism will enter it even if he has committed adultery or theft (2).
Third: Carrying out what Allah has enjoined is dearer to Him than merely abstaining from what He has forbidden, as the texts make clear. The Messenger ﷺ said, “The most beloved of deeds to Allah is prayer performed at its appointed time” (3). He also said, “Shall I inform you of the best of your deeds, the purest of them with your Lord, the highest of them in rank, and better for you than meeting your enemy so that you strike their necks and they strike yours?” They replied, “Indeed, O Messenger of Allah!” He said, “The remembrance of Allah” (4). And he said, “Know that the best of your deeds is prayer” (5), along with many other texts.
Refraining from prohibitions is itself a deed, for it is the soul’s restraint from acting. For this reason the Almighty has linked His love to the performance of commands, saying, “Indeed, Allah loves…"