Ibn Juzayy al-Kalbi states that the key to attaining taqwa revolves around ten matters. If a person takes these matters seriously the result should be a true taqwa in his heart:
(1) Fear of punishment in the Hereafter;
(2) Fear of punishment in this world;
(3) Hope for reward in this world;
(4) Hope for reward in the Hereafter;
(5) Fearing the reckoning and accounting of one’s deeds;
(6) Feeling shameful that Allah should see oneself performing deeds
that are displeasing to Him;
(7) Being thankful and feeling grateful for all of the bounties that Allah
has bestowed on the person;
(8) The true knowledge of reality, of Allah, His names and attributes, as Allah says: “Those who truly fear Allah among His servants are only the people of knowledge” (Qur’an 35:28)
(9) Having a great deal of respect for the greatness of Allah;
(10) Being sincere and truthful in one’s love for Allah.
[Ibn Juzayy al-Qalbi, vol. 1, p. 36 as quoted in Shaykh Jamaaluddeen Zarabozo, Commentary on the Forty Hadeeth of Imam An-Nawawi, vol. 1, p. 584]
