Fasting Beyond Food: Mufti Taqi Usmani’s Teaching on True Taqwa in Ramadan (Malfoozat of Shaykh al-Islam Hazrat Maulana Mufti Muhammad Taqi Usmani)
It was advised that the essence of fasting is to create awareness (Taqwa) in a Muslim’s heart that even when experiencing hunger and thirst, they do not eat or drink. While in solitude, one might think they could eat or drink without anyone knowing, but the realization that Allah is always watching prevents them from doing so. This sense of being constantly observed by Allah, even when no one else sees, is the essence of Taqwa (God-consciousness).
However, fasting will only lead to Taqwa if, alongside refraining from eating and drinking for Allah’s sake, one also refrains from the acts that Allah has forbidden. If a person only abstains from food and drink but continues to engage in prohibited acts, they will not achieve Taqwa.
For example, eating and drinking are normally lawful (Halaal), but one abstains from them due to fasting. However, if one does not refrain from lying, which was already forbidden (Haraam) before Ramadan, or from backbiting, which was also prohibited, or from taking bribes, then how is that a true fast? How can one claim to be fasting while breaking the fast with bribes or unlawful earnings?
(Khutbat-e-Ramadan, Page 97)
This Malfooz is selected by Dr. Faisal Sahib.

