First Step - Taharah

In Islam, the Shariah has placed great emphasis on Taharat
[cleanliness]. A Mumin’s entire life is suspended on strips of clean
cloth – each strip representing some type of Ibadat that is a pre-
requisite of being clean, otherwise the Ibadat will be null and void. For example, Salaah – the highest form of Ibadat cannot be fulfilled
without proper requirements of taharat. Similarly, Tawaaf cannot be
performed without being in a state of cleanliness.

Cleanliness does not only mean having wudhu but has a far deeper
meaning. One can only make wudhu if one is paak [clean from all
impurities]. In order to understand taharat in its true sense, Nabi
[Sallallahu Alaiyhi Wa Sallam] remarked that, "Cleanliness is half of
Faith."[Mishkaat]
In praising of the people of Quba, the Noble Quraan elucidates,
"Among them are men who love to remain clean and Allah loves those who
are clean." [Tauba]
In Surah Baqara, Allah Ta'ala expounds His profound love saying,
"Indeed Allah loves those who repent and loves those who abstain from
impurities."

Cleanliness begins at a very initial level, which according to the
Hadith is the most widespread consequences of the punishment of the
grave. Nabi [Sallallahu Alaiyhi Wa Sallam] once walked passed two
graves and instantly remarked that the two inmates of these graves are
experiencing punishment in their graves; and they are not being
punished as you may think for some major sin. The one person was not
careful of the splashes of urine and the other was engaged in
tale-carrying. [Mishkaat].

In another Hadith, Nabi [Sallallahu Alaiyhi Wa Sallam] explicitly
warned to be extremely careful of the drops of urine since it will
account for most of the punishment in the grave [Mazahinul Haq].

In the light of these Ahadeeth one can understand and determine the
extreme precaution one needs to take in so far as remaining taahir and
paak. In reality taharat begins at this very initial level because
one’s wudhu cannot be complete or perfect when one is unclean.

It is indeed very important to note nowadays that Muslims have
undermined the importance if seemingly "little" aspects whereas in
reality they are so important that our Ibadat cannot be complete.
Apart from the Ibadat dimension, a Mumin’s stature is to remain paak at
all times – everyday until the inevitable end of life, death.

from : http://www.darulihsan.com/index.php?option=com_content&view=article&id=271:first-step-taharah&catid=67:tahaarah&Itemid=995