The eminent Muslim scholar, Ibn Al-Qayyim Al-Jawziyyah (may Allah be merciful to him), said in his book, Secrets of Salah, that ablution has an outer and inner reality.
Outwardly, it is the cleanliness of the body and the body parts of worship.
Inwardly, it is the purity of the heart from the defilement and filth of sins and misdeeds through repentance. This the reason why Allah (Exalted be He) combines repentance with purification in His Saying:
“Surely Allah loves the ones constantly repenting, and He loves the ones constantly purifying themselves.”
(Qur’an 2:222)