2. Al-Baqara (The Cow)

Surah: 2   Aya: 177

177. Laysa albirra an tuwalloo wujoohakum qibala almashriqi waalmaghribi walakinna albirra man amana biAllahi waalyawmi al-akhiri waalmala-ikati waalkitabi waalnnabiyyeena waata almala AAala hubbihi thawee alqurba waalyatama waalmasakeena waibna alssabeeli waalssa-ileena wafee alrriqabi waaqama alssalata waata alzzakata waalmoofoona biAAahdihim itha AAahadoo waalssabireena fee alba/sa-i waalddarra-i waheena alba/si ola-ika allatheena sadaqoo waola-ika humu almuttaqoona
  

  Translation

177. It is not Al-Birr (piety, righteousness, and each and every act of obedience to Allâh, etc.) that you turn your faces towards east and (or) west (in prayers); but Al-Birr is (the quality of) the one who believes in Allâh, the Last Day, the Angels, the Book, the Prophets and gives his wealth, in spite of love for it, to the kinsfolk, to the orphans, and to Al-Masâkin (the poor), and to the wayfarer, and to those who ask, and to set slaves free, performs As-Salât (Iqâmat-as-Salât), and gives the Zakât, and who fulfill their covenant when they make it, and who are As-Sâbirin (the patient ones, etc.) in extreme poverty and ailment (disease) and at the time of fighting (during the battles). Such are the people of the truth and they are Al­Muttaqûn (pious - see V.2:2).