Allah is wise and free of every defect. An act that He commands has goodness, even when someone sees only its outward difficulty.
Likewise, an act that Allah forbids has badness, even if its outward appearance attracts a person. Obeying His command brings reward; doing what He forbids brings liability to punishment.
The starting point is Allah's established command, not our personal liking or dislike. Here, “goodness” explains the quality of the commanded act.
- A Divine Command and Goodness