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The term wajh (lit., "face") occurring here is often used, in the abstract sense, to denote a person's entire being or entire attention - as, for instance, in the phrase aslamtu wajhi li'llahi, "I have surrendered my whole being unto God" {3: 20}. The word masjid, which usually signifies the time or place of prostration in prayer (sujud), evidently stands in this context - as well as in verse {31} below - for any act of worship.
For wajh, see ii. 112 and n. 114. Our devotion should be sincere, not as in other men's sight, but by presenting our whole selves, heart and soul, to Allah. Even so, it may not be enough; for the sight of our heart and soul may be faulty. We should call upon Allah to give us the light, by which our sincerity may commend itself to Him as true sincerity "as in His sight"
Cf. vi. 94. Our sincerity should be real sincerity, as in His sight for when we return to Him, we shall be stripped of all pretence, even such self-deception as may satisfy us in this life.