Allah who accepts nothing except taqwa.
Umar bin Abdul-Aziz رضي الله عنه wrote to a man:
“I advise you to observe fear of Allah who accepts nothing except that (taqwa).
Who shows mercy only to its adherents and Who rewards only on its account.
There are many who preach it, but few who practice it.
May Allah make us all among those who have taqwa.”
[Taqwa: The Provision of Believers, pg. 13]