إِنَّ اللَّهَ لَا يَنْظُرُ إِلَى صُوَرِكُمْ وَأَمْوَالِكُمْ وَلَكِنْ يَنْظُرُ إِلَى قُلُوبِكُمْ وَأَعْمَالِكُمْ
Translation: Allah does not look at your appearances and wealth; rather, He looks at your hearts and deeds.
Source: مسلم
The narration contrasts صُوَرِكُمْ وَأَمْوَالِكُمْ—appearances and wealth—with قُلُوبِكُمْ وَأَعْمَالِكُمْ—hearts and actions. The heart concerns sincerity, motives, envy, and showing off. Mention of actions also prevents the mistaken conclusion that professing good intentions makes conduct irrelevant.
لَا يَنْظُرُ combines the negative particle لَا with a present-tense verb. وَلَكِنْ redirects attention to what matters in contrast. صُوَرِكُمْ is plural of صُورَة, and قُلُوبِكُمْ plural of قَلْب.
The words do not mean that anything escapes Allah’s knowledge. They distinguish moral evaluation from mere wealth and appearance. An unobtrusive, sincere worker may have finer conduct than someone with an impressive public image.