۞ It is not Al-Birr (piety, righteousness, and each and every act of obedience to Allah, etc.) that you turn your faces towards east and (or) west (in prayers); but Al-Birr is (the quality of) 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 slaves free, performs As-Salat (Iqamat-as-Salat), and gives the Zakat, and who fulfill their covenant when they make it, and who are As-Sabirin (the patient ones, etc.) 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 (pious - see V. 2:2). 177 Believers, in case of murder, the death penalty is the sanctioned retaliation: a free man for a free man, a slave for a slave, and a female for a female. However, if the convicted person receives pardon from the aggrieved party, the prescribed rules of compensation must be followed accordingly. This is a merciful alteration from your Lord. Whoever transgresses against it will face a painful punishment. 178 And there is life for you in retribution, O men of understanding, so that you may avoid. 179 It is ordained that when any one of you nears death, and he owns goods and chattels, he should bequeath them equitably to his parents and next of kin. This is binding on those who are upright and fear God. 180 And any one who changes the will, having heard it, shall be guilty and accountable; for God hears all and knows everything. 181 He who fears injustice or sin on the part of a testator and brings about a settlement among the parties incurs no guilt. Allah is the Forgiver and the Most Merciful. 182