And this is a point on which those learned in the revealed Law dispute with them. They say:

An “act,” viewed in relation to the revealed Law, is either preferable to perform rather than omit—as with obligatory and recommended acts—or preferable to omit rather than perform—as with forbidden and disliked acts—or equally permissible to perform or omit. This last category is the permissible. This classification is in general terms.

A “particular act” described as permissible may, however, yield greater benefit for the servant because he uses it to help him obey Allah and undertakes it with a good intention. In this respect, it too becomes pleasing to Allah and preferable to perform. Alternatively, it may cause the servant to miss something better for him, as when a permissible act distracts him from a recommended one. In that case, omitting it is better for him.

For the wayfarer who draws near to Allah through voluntary acts after fulfilling the obligatory ones, performing and omitting a particular permissible act are not equal. If he does not use it to help him obey Allah, then leaving it and performing an act of obedience instead is better for him. Performing and omitting it are equal in value only when, upon omitting it, he occupies himself with another, equivalent permissible act.

It may then be said that there is no difference between the two. This applies to the righteous, the people of the right, who draw near to Allah through obligatory duties—fulfilling what is required and refraining from what is forbidden—while also engaging in permissible activities. For them, performing and omitting a particular permissible act may be equal if, upon omitting it, they occupy themselves with another permissible act. And there is no way for the soul to refrain from an action if