سورة Al-Baqarah ( The Cow ) - الآية 177

It is not Birr that you turn your faces towards east and (or) west; but Birr is the one who believes in Allah, 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-Masakin (the poor), and to the wayfarer, and to those who ask, and to set servants free, performs As-Salah (Iqamat-As-Salah), and gives the Zakah, and who fulfill their covenant when they make it, and who are patient 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 Al-Muttaqun (the pious).