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TASMIYAH

Allaamah Abdul Wahhaab Sha’raani (Rahmatullah alayh) said: “Everything on which the Name of Allah is not taken is like maitah (carrion). This applies also when making wudhu. When the Name of Allah is taken on using water, life is acquired. Whilst the water purifies the external surface of the body, the Name of Allah purifies the soul. On the contrary, the one who neglects Tasmiyah, his heart is either dead or diseased.
(It is like carrion)

The people say that wudhu is valid even if Tasmiyah is omitted. However, they do not understand the spiritual dimension. O my Brother! Be observant of this. It is Mustahab to repeat the wudhu if Tasmiyah was not recited.
The importance of Tasmiyah is amply conveyed in the Hadith: “There is no wudhu for the one who does not recite the Name of Allah.” According to Hadhrat Hasan, Nakh’i, Ishaaq Ibn Raahwiyah and the Ahlus Zaahir, Tasmiyah is Waajib in wudhu. If it is intentionally omitted, wudhu should be repeated (compulsorily according to these authorities).