Ibn Juzayy al-Kalbi رحمه الله states that the key to attaining taqwa revolves around ten matters. If a person takes these matters seriously the result should be a true taqwa in his heart:
1) Fear of punishment in the Hereafter;
2) Fear of punishment in this world;
3) Hope for reward in the Hereafter;
4) Hope for reward in this world;
5) Fearing the reckoning and accounting of one's deeds;
6) Feeling shameful that Allaah سبحانه و تعالى should see one performing deeds that are displeasing to Him;
7) Being thankful and feeling grateful for all of the bounties that Allaah سبحانه و تعالى has bestowed on the person;
8) The true knowledge of reality, of Allaah سبحانه و تعالى, His names and attributes, as Allaah سبحانه و تعالى says,
"And of men and ad-Dawaab (moving living creatures, beasts, etc.), and cattle, in like manner of various colours. It is only those who have knowledge among His slaves that fear Allaah. Verily, Allaah is All-Mighty, Oft-Forgiving." (Soorah Faatir, 35:28)
9) Having a great deal of respect for the greatness of Allaah سبحانه و تعالى;
10) Being sincere and truthful in one's love for Allaah سبحانه و تعالى.
[Ibn Juzayy al-Qalbi, vol. 1, p. 36 as quoted in Shaykh Jamaaluddeen Zarabozo, Commentary on the Forty Hadeeth of Imam An-Nawawi رحمه الله, vol. 1, p. 584]