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Niyyah (intention) and Ikhlāṣ (sincerity) form the foundational pillars upon which the entire structure of Islamic thought and practice is built. The Holy Qur’an repeatedly emphasizes that the acceptance of deeds depends solely upon the purity of one’s intention and the sincerity of one’s heart. The Prophet Muhammad ﷺ said: “Verily, deeds are judged by intentions” (al-Bukhārī, Muslim). On the intellectual plane, these two virtues are linked with the purification of the inner self, the comprehension of life’s purpose, and the awakening of divine consciousness. On the practical plane, they cultivate integrity, steadfastness, and purity of conduct in worship and social relations alike. This paper presents a critical and research-based analysis of the intellectual and practical dimensions of Niyyah and Ikhlāṣ. It draws upon classical Islamic sources—including the Qur’an, Hadith, and sayings of the Sufi masters—as well as ethical discourses by Muslim scholars. Furthermore, it explores the contemporary need to revive these values amid spiritual decline and moral formalism. The study concludes that Niyyah and Ikhlāṣ are not merely internal emotions but constitute a comprehensive framework of thought and action that imbues all human endeavors with spiritual significance.