Arif Billah Hazrat Maulana Shah Hakeem Muhammad Akhtar Sahab(Damat Barakatuhum) explain about Taqwa in His book 'Life of Piety' that:
Allah did not mention taqwa first. He first mentioned the fact that He created the ability to sin within man. Now it is your duty not to fulfill the urge to sin. This will create taqwa (piety) in you. If you want to obtain piety, then all you have to do is abstain from sin. Achieve Reward without Doing any Work.The owners of factories first make their employees work and then reward them. But in this case, Allah is granting reward for not doing any work. Do not steal, speak lies and do not look at women. By not doing these things, you will be rewarded with piety and Allah’s friendship. What is taqwa? Taqwa is when you have the urge to sin but you abstain due to the fear of Allah. Then you must endure the pain and not regret adopting piety. Do not say, "I wish I should have looked at least once."Remember that it is shaytan’s ploy to make you regret. One who regrets has an undeveloped heart and his Iman is weak. Iman will be complete when he abstains from sin, endures grief, thanks Allah and becomes ecstatic with joy.
Taken from Life of Piety