Most of the Commentators state that ‘Kalimatan Tiyyibah’ translated as ‘A good statement’ is : ‘There is no god except Allah (SWT) and Muhammed (PBH) is the messenger of Allah (SWT)’. Acceptance of this statement in faith and deed is essential for entry into Islam. This statement, when accepted in the life of this world on the earth, is not only beneficial here but also in the hereafter like a tree, the roots of which are firm, the branches of which extend high in the sky and which always produces fruits.

Bara bin Azib (R.A) reports that the messenger of Allah (SWT) had said, “When a Momin is questioned in the grave, he bears witness that ‘There is no god except Allah (SWT) and Muhammed (PBH) is the messenger of Allah (SWT)’ then he recited the verse 14:27 meaning that ‘through this confirmed statement, Allah (SWT) establishes those who believe, both in the life of this world and the hereafter…..” In contrast to this a bad statement exhibiting sin, hypocrisy, polytheism, infidelity etc. is like a weak tree which can be very easily pulled out i.e. destroyed.