Q. What is the ruling regarding articulating the intent for the salaat (prayer) and wudu’ (ablution)?
A. The ruling is that, this is indeed an innovation because it has not been reported from the Messenger (ﷺ) nor from his companions {may Allah be pleased with all of them}. Therefore, it is obligatory to leave off this practice because the place for the ‘niyyah’ (intention) is in the heart. Thus, there is no need under any circumstances (whether making the Salaat, fasting during Ramadhaan, giving the Zakaat or making Hajj) that anyone articulates their intentions.
Source: Al Jaami’u lifataawa Al Mar’aata Al Muslimaati [p.86]
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