SHAFAQNA – Allah (SWT) in Ayah 62 of Surah Naml says: “Who listens to the distressed (soul) when it calls on God, and Who relieves the sufferings, and makes the mankind inheritors of the earth? Can there be another God besides Allah (SWT)? Little it is that you heed!” Therefore, the most important conditions for acceptance of Dua by the Supreme Being are; distress (state of helplessness, be in grave situation and requiring action and attention) and sincerity.