[Commentary]
The author—may Allah have mercy on him—said: “Chapter: Judging people by their outward actions and leaving their inner secrets to Allah, exalted is He.”

First: Be aware that in this worldly life what carries weight are outward manifestations—the tongue and the limbs—whereas in the Hereafter the decisive factor will be the hidden matters of the heart.

On the Day of Resurrection a person will be called to account for what resides in his heart, while in this world he is responsible for what appears on his tongue and through his limbs. Allah the Exalted says, “Surely He is able to bring him back, on the Day when secrets will be laid bare” (al-Tariq 86:8–9), meaning that hearts and hidden intentions will be examined. He also says, “Does he not know that when whatever is in the graves is overturned and whatever is in the breasts is made manifest, their Lord, on that Day, will be fully aware of them” (al-Adiyat 100:9–11).

Therefore, my brother, strive for the purification of your heart before the purification of your limbs. How many a person prays, fasts, gives charity, and performs pilgrimage, yet his heart is corrupt!

Look at the Kharijites, about whom the Prophet ﷺ informed us: they pray, fast, give charity, recite the Quran, stand in night prayer, weep, and engage in devotion to such an extent that a Companion would deem his own prayer insignificant beside theirs. Yet the Prophet ﷺ said, “Their faith does not go beyond their throats,” meaning that true faith never reaches their hearts.