140. Their flesh reaches not Allah, nor does their blood, but it is your righteousness that reaches Him

[22:38] Their flesh reaches not Allah, nor does their blood, but it is your righteousness that reaches Him. Thus has He subjected them to you, that you may glorify Allah for His guiding you. And give glad tidings to those who do good.
[5:28] And relate to them truly the story of the two sons of Adam, when they each offered an offering, and it was accepted from one of them and was not accepted from the other. The latter said, ‘I will surely kill thee.’ The former replied, ‘Allah accepts only from the righteous.