Tafsir of Surah Al-Baqara 2:177

Translation of the meaning

Righteousness is not that you turn your faces toward the east or the west, but [true] righteousness is [in] one who believes in Allāh, the Last Day, the angels, the Book, and the prophets and gives wealth, in spite of love for it, to relatives, orphans, the needy, the traveler, those who ask [for help], and for freeing slaves; [and who] establishes prayer and gives zakāh; [those who] fulfill their promise when they promise; and [those who] are patient in poverty and hardship and during battle. Those are the ones who have been true, and it is those who are the righteous.

Shaykh al-Islam Ibn Taymiyyah

وقد فسر البر بالإيمان وفسر بالتقوى وفسر بالعمل الذي يقرب إلى الله والجميع حق«مجموع الفتاوى» 7/179

ولم يرد بهذا أن يؤمن بكتاب معين واحد بل وهذا يتضمن الإيمان بالتوراة والإنجيل والقرآن وكل ما أنزله الله من كتاب«الجواب الصحيح لمن بدل دين المسيح» 2/239