Minhaj as-SunnahIbn Taimiya

For a person might ask: “If my sins are expiated through the prayers (1) [the five daily prayers] (2), then what is left [for me] for the Friday prayer (3) or Ramadan to expiate? The same applies to fasting on [the Day of] (4) Arafah and Āshūrā.” [Some people answer that, if these observances find no sins to expiate, ranks are recorded for those who perform them] (5).

The answer is (6): First, the deed by which Allah erases sins and through which He expiates (7) evil deeds is a deed that has been accepted. Allah, Exalted is He, accepts only from the God-fearing.

Regarding this verse (8 namely, His saying, Exalted is He: “Allah accepts only from the God-fearing” [Surah al-Mā’idah: 27] 8) (8), people hold [three views] (9): two extremes and a middle position.

The Kharijites and Mu'tazilites say that Allah accepts only from one who abstains from major sins. In their view, no good deed (10) whatsoever is accepted from one guilty of a major sin.

The Murji'ites say that it means one who avoids associating partners with Allah.

The Salaf and the imams say that He accepts only from one who fears Him (11) with respect to that deed and performs it

(1) N and M read: “If the prayers expiate [my sins].” (2) “The five [daily prayers]” is omitted in N. (3) N reads: “The Friday prayer expiates it.” (4) “Day” is omitted in N. (5) The text between square brackets is omitted in N and M. (6) N and M read: “A benefit.” (7) N reads: “And through it Allah expiates.” (8) The text between markers (8–8) is found only in N and M. (9) The phrase “three views” is omitted in N and M. (10) N reads: “No good deed is accepted for him; no good deeds are accepted for him.” (11) N and M read: “from one who is God-fearing.”
فَإِنَّ الْإِنْسَانَ قَدْ يَقُولُ: إِذَا كُفِّرَ عَنِّي بِالصَّلَوَاتِ (١) [الْخَمْسِ] (٢) ، فَأَيُّ شَيْءٍ تُكَفِّرُ [عَنِّي] الْجُمُعَةُ (٣) أَوْ رَمَضَانُ، وَكَذَلِكَ صَوْمُ [يَوْمِ] (٤) عَرَفَةَ وَعَاشُورَاءَ؟ [وَبَعْضُ النَّاسِ يُجِيبُ عَنْ هَذَا بِأَنَّهُ يُكْتَبُ لَهُمْ دَرَجَاتٌ إِذَا لَمْ تَجِدْ مَا تُكَفِّرُهُ مِنَ السَّيِّئَاتِ] (٥) . فَيُقَالُ (٦) : أَوَّلًا: الْعَمَلُ الَّذِي يَمْحُو اللَّهُ بِهِ الْخَطَايَا وَيُكَفِّرُ بِهِ (٧) السَّيِّئَاتِ هُوَ الْعَمَلُ الْمَقْبُولُ. وَاللَّهُ تَعَالَى إِنَّمَا يَتَقَبَّلُ مِنَ الْمُتَّقِينَ. وَالنَّاسُ لَهُمْ فِي هَذِهِ الْآيَةِ (٨ وَهِيَ قَوْلُهُ تَعَالَى: {إِنَّمَا يَتَقَبَّلُ اللَّهُ مِنَ الْمُتَّقِينَ} [سُورَةُ الْمَائِدَةِ: ٢٧] ٨) (٨) [ثَلَاثَةُ أَقْوَالٍ] (٩) : طَرَفَانِ وَوَسَطٌ. فَالْخَوَارِجُ وَالْمُعْتَزِلَةُ يَقُولُونَ: لَا يَتَقَبَّلُ اللَّهُ إِلَّا مِمَّنِ اتَّقَى الْكَبَائِرَ. وَعِنْدَهُمْ صَاحِبُ الْكَبِيرَةِ لَا يُقْبَلُ مِنْهُ حَسَنَةٌ (١٠) بِحَالٍ. وَالْمُرْجِئَةُ يَقُولُونَ: مَنِ اتَّقَى الشِّرْكَ. وَالسَّلَفُ وَالْأَئِمَّةُ يَقُولُونَ: لَا يَتَقَبَّلُ إِلَّا مِمَّنِ اتَّقَاهُ (١١) فِي ذَلِكَ الْعَمَلِ فَفَعَلَهُ
(١) ن، م: إِذَا كَفَّرَتِ الصَّلَوَاتُ. (٢) الْخَمْسِ: سَاقِطَةٌ مِنْ (ن) . (٣) ن: تُكَفِّرُهُ الْجُمُعَةُ. (٤) يَوْمِ: سَاقِطَةٌ مِنْ (ن) . (٥) مَا بَيْنَ الْمَعْقُوفَتَيْنِ سَاقِطٌ مِنْ (ن) ، (م) . (٦) ن، م: فَائِدَةً. (٧) ن: وَيُكَفِّرُ اللَّهُ بِهِ. (٨) (٨ - ٨) زِيَادَةٌ فِي (ن) ، (م) فَقَطْ. (٩) عِبَارَةُ " ثَلَاثَةُ أَقْوَالٍ " سَاقِطَةٌ مِنْ (ن) ، (م) . (١٠) ن: لَا تُقْبَلُ لَهُ حَسَنَةٌ؛ لَا تُقْبَلُ لَهُ حَسَنَاتٌ. (١١) ن، م: مِمَّنِ اتَّقَى.

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