The Almighty says: “O children of Adam, We have indeed sent down to you a garment to cover your nakedness” —that is, your private parts—“and rīsh,” meaning an additional robe of adornment and beauty beyond the basic covering. “And the garment of taqwā” —this is the inward, moral garment. “That is better,” meaning: better than any outward garment, whether it be of the indispensable type that veils the private parts or of the complementary, decorative type.
Since the garment of taqwā is better than the visible garment, a person must reflect. Notice how diligent we are about keeping our outer clothes clean: if a stain or speck of dirt touches one’s garment, he hastens to scrub it with water, soap, and whatever cleanser he can find. Yet when it comes to the garment of taqwā, many people give it no thought at all; whether it is clean or soiled interests them little, even though— as Allah states— “that is better.” This indicates that He wants us to care for the garment of taqwā even more than for the tangible garment that covers the body, for the former is of greater importance.
Here He says: “that is better,” rather than “the garment of taqwā is better.” By using the demonstrative pronoun dhālika (“that”), which normally refers to something distant, He alludes to the exalted rank of this garment—just as He, Exalted is He, says: “Alif Lām Mīm. That Book, in which there is no doubt,” instead of “this Book,” to signal the lofty status of the Quran. Likewise, His words “that is better” point to the superior station of the garment of taqwā.