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