Majmu' al-FatawaIbn Taimiya

Then He concluded the Quran with the essence of faith: remembrance of Allah and supplication to Him, upon which the Mother of the Quran is likewise founded. For speech constitutes the inner essence of the human being, and speech is of two kinds: statements and non-declarative utterances.

The finest, most beneficial, and most binding statements are those about Allah, as in the first half of al-Fātihah and in Sūrat al-Ikhlās. The finest, most beneficial, and most binding non-declarative utterances—that is, requests—are those addressed to Allah, as in the second half of al-Fātihah and in the two surahs of refuge.

ثُمَّ خَتَمَ الْمُصْحَفَ بِحَقِيقَةِ الْإِيمَانِ وَهُوَ ذِكْرُ اللَّهِ وَدُعَاؤُهُ كَمَا بُنِيَتْ عَلَيْهِ أُمُّ الْقُرْآنِ فَإِنَّ حَقِيقَةَ الْإِنْسَانِ الْمَعْنَوِيَّةَ هُوَ الْمَنْطِقُ وَالْمَنْطِقُ قِسْمَانِ: خَبَرٌ وَإِنْشَاءٌ وَأَفْضَلُ الْخَبَرِ وَأَنْفَعُهُ وَأَوْجَبُهُ مَا كَانَ خَبَرًا عَنْ اللَّهِ كَنِصْفِ الْفَاتِحَةِ وَسُورَةِ الْإِخْلَاصِ وَأَفْضَلُ الْإِنْشَاءِ الَّذِي هُوَ الطَّلَبُ وَأَنْفَعُهُ وَأَوْجَبُهُ مَا كَانَ طَلَبًا مِنْ اللَّهِ كَالنِّصْفِ الثَّانِي مِنْ الْفَاتِحَةِ وَالْمُعَوِّذَتَيْن.

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