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https://abdurrahman.org/2015/05/05/allaah-is-the-rabb-of-the-hearts-at-taqwaa-is-here-in-my-chest/
When he is advised in regard to certain things with which he disobeys Allaah, he says: “at-Taqwaa is here in my Chest” - Rebuttal by Shaykh ibn Uthaymeen