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On being asked, "What is the reason that our prayers are not accepted?", Ibrahim bin Adham (a walyullah) answered because:

1 - You recognise the Lord, yet you do not follow and obey his commandments

2 - You study the scriptures yet you do not try to do what you are asked to do.

3 - You enjoy the gifts of your Lord, but you do not offer gratitude to him.

4 - You do not act so to avoid hell and enter heaven.

5 - You know the devil is your enemy, yet you do not deal with him as such.

6 - You know death must overtake you, yet you make no preperations for it.

7 - You consign your dead parents to the grave and yet you do not take lessons from the incident. (and feel as if you are immortal)

8 - You know you have many faults, yet you try to find faults with others

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(Taken from Tadkharatul Awliyah (Memoirs of Saints)