Ihsan is the highest of the three levels of faith and the closest to God. It is to worship Allah as if you are seeing Him. While you do not see Him, He truly sees you. Then, Ihsan means that a Muhsen is sure that Allah is seeing him/her in everything he/she says or does. Therefore, a Muhsen does his/her best to say and do only what pleases God and conforms to His commands. This is the level of righteousness, the level of perfection, the level of doing and saying the ultimate good, the level of Ihsan.
The word “Ihsan” in Arabic is a derivative of the verb “ahsana,” which means doing things better. Thus the literal linguistic meaning of Ihsan is doing the best, which is doing what God commanded us to do.