عَنْ أَبِي أُمَامَةَ رَضِيَ اللَّهُ عَنْهُ أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ قَالَ: ((أَيُّمَا رَجُلٍ قَامَ إِلَى وَضُوئِهِ يُرِيدُ الصَّلَاةَ ثُمَّ غَسَلَ كَفَّيْهِ نَزَلَتْ خَطِيئَتُهُ مِنْ كَفَّيْهِ مَعَ أَوَّلِ قَطْرَةٍ، فَإِذَا مَضْمَضَ وَاسْتَنْشَقَ وَاسْتَنْثَرَ نَزَلَتْ خَطِيئَتُهُ مِنْ لِسَانِهِ وَشَفَتَيْهِ مَعَ أَوَّلِ قَطْرَةٍ، فَإِذَا غَسَلَ وَجْهَهُ نَزَلَتْ خَطِيئَتُهُ مِنْ سَمْعِهِ وَبَصَرِهِ مَعَ أَوَّلِ قَطْرَةٍ، فَإِذَا غَسَلَ يَدَيْهِ إِلَى الْمِرْفَقَيْنِ وَرِجْلَيْهِ إِلَى الْكَعْبَيْنِ سَلِمَ مِنْ كُلِّ ذَنْبٍ هُوَ لَهُ وَمِنْ كُلِّ خَطِيئَتِهِ كَهَيْئَتِهِ يَوْمَ وَلَدَتْهُ أُمُّهُ، قَالَ: فَإِذَا قَامَ إِلَى الصَّلَاةِ رَفَعَ اللَّهُ بِهَا دَرَجَتَهُ وَإِنْ قَعَدَ قَعَدَ سَالِمًا))
It is narrated from Sayyiduna Abu Umamah (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: “When a person stands by the water for ablution with the intention of prayer and washes his hands, then with the first drop, the sins fall away from his hands. When he rinses his mouth, puts water into his nose, and expels it, then with the first drop, the sins fall away from his tongue and lips. When he washes his face, then with the first drop, the sins fall away from his ears and eyes. And when he washes his arms up to the elbows and his feet up to the ankles, he becomes as pure from every kind of sin and every kind of mistake as the day his mother gave birth to him. Then, when he stands for prayer, Allah Almighty raises his rank, and if he sits down, that is, does not pray, he sits down free from sins.”