The Meaning of the One Being Reckoned in Khushu' and Its Effect

Question:
May Allah reward you with good. This is a questioner from Yemen who sent this question. He says: I read the book Al-Wabil al-Sayyib by Ibn al-Qayyim regarding khushu' (humility) in prayer. It states that people in prayer are on five levels, one of which is the one who is unjust to himself, who did not perfect his wudu' (ablution), sujud (prostration), or ruku' (bowing), and he is punished. Then there is the one who maintains their times, limits, pillars, and wudu', but he lost the khushu' and it left with him, and he is distracted by whispers. So I ask the Honorable Shaykh (may Allah preserve him) to clarify for us: does "the one being reckoned" mean that he will not be punished and will not enter the Fire because of abandoning khushu'? May Allah reward you with good?

Answer:
"The one being reckoned" means the one who is questioned on the Day of Resurrection regarding his negligence in obedience, or his commission of what Allah has forbidden. This is the reckoning on the Day of Resurrection. Khushu' is undoubtedly required in prayer, and it is the spirit of the prayer, but it is not within the control of the human being; rather, it is something that Allah places in the heart. However, it has causes: the one praying should be mindful of the greatness of Allah, reflect upon the words of Allah, focus on his prayer, and cut off distracting thoughts. So there are causes he performs, and the attainment of this khushu' is from Allah (Mighty and Majestic).