The Pillars of Iman comprise the inward deeds (actions and statements of the heart); while the pillars of Islam comprise the outward deeds (actions of the limbs and statements of the tongue). A Muslim must accept and believe in both, the pillars of Iman and the pillars of Islam. If he/she refuses, they are not considered Muslim. To perfect both pillars (Islam & Iman) is the highest level of the Deen (Religion) which is called Ihsan.