Just like other Kalimas, The 4th Kalima aims at the oneness and Powers of ALLAH Almighty. A different sentence from other kalimas is “He gives life and causes death” which has a deep message in it. We all know that ALLAH can give life to a dead one and can give death to a living one, We do not own our lives. Allah owns our lives, It is our duty to obey him and his Prophet Muhammad (P.B.U.H).
Our Holy Prophet Muhammad (P.B.U.H) said “Whoever reads 4th Kalma hundred times will get a reward same as manumitting 10 slaves + 100 good deeds will be written in his account + 100 sins will be deducted from his account”, We should act according to this Hadith and should try to recite 4th Kalima.