Al-Fath ar-Rabbani 578 — The First Chapter on Its Virtue

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.”