In The Name of Allah, The Most Merciful, The Bestower of Mercy.

Imam Ibn Al-Qayyim [may Allah have mercy upon him] said:

The utterance of the Shahadah during the final moments of one’s life serves as a cleansing of evil deeds. This is because the person who testifies at the time of their departure from this world does so with unwavering certainty and a deep understanding of its profound significance. All worldly desires come to a halt, and the once rebellious soul becomes meek and submissive, having abandoned its disobedience and embraced humility. The attachment to the materialistic aspects of life and its allurements fades away, as the soul finds itself in the presence of its Creator, the Originator, and the true Protector. The soul humbles itself, filled with hope for forgiveness, mercy, and pardon, belief in the absolute Oneness of Allah, and distances from Shirk and its falsehood. Consequently, all the wishes and preoccupations that once consumed the soul cease to exist, and its sole concern becomes the meeting with the One it is certain to encounter (i.e. Allah).

The individual directs all focus towards Allah, turning to Him with complete soul and desire, submitting solely to Him both internally and externally. The person’s inner and outer actions reflect this dedication, leading them to sincerely proclaim: “There is no deity worthy of worship except Allah.” Their heart releases all attachments to anything other than Allah, as worldly matters fade away in anticipation of standing before Him. The longing for worldly pleasures diminishes, replaced by a heart filled with thoughts of the afterlife, becoming the centre of their vision while the material world fades into oblivion. When this genuine declaration is their final act, it serves to cleanse them of sins. This is because they approach Allah with a truthful and pure testimony, where their outward actions align (with the intentions of their heart and soul). If an individual were to give this testimony during a period of well-being, they would not have given much significance to worldly desires. Instead, they would have devoted themselves solely to Allah. However, this testimony was made with a heart consumed by desires, a love for life, and the pursuit of its sustenance.

[An Excerpt from “Al-Fawaa’id”. Pages 91-92]