Kitab-i-Aqdas/Elder18

It has been ordained that whoever professes the religion of God, the Rewarder (al-dayyan), should wash his hands every day, then his face, and sit facing toward God [Note 1] and say ninety-five times, "Allahu abha" (God is most Splendid). So did the Former (fatir) of the heavenly command as He sits on the Thrones of the Names (al- asrna') with Greatness and Power.

In like manner, perform ablutions before Worship because of a command from God, the Only One, the Choosing One.