God Almighty points to physical clothes in the Quran and then says that there is even better clothing than that. This clothing can hide the inner imperfections that man is afraid of their being surfaced.
That clothing is the very Taqwa that God has asked us to adhere to. For sure, the disclosure of one’s inner imperfections brings far more shame for one compared to that of physical ones; because the former will also cause divine anger. So Taqwa is better than physical clothing.
Children of Adam, We have given you clothing to cover your private parts and for beauty, but the robe of piety is the best. Thus is the guidance of God so that you may take heed. (Surah Al-A'raf, Verse 26)
Reflecting on this verse, Imam Baqir (AS) said that one of the manifestations of Taqwa is the concept of self-restraint. Self-restraint is the clothing of Taqwa. The ugliness of a person who has this virtue will never come to the surface even if he has no other clothes; however, a sinful man will put the ugliness on display even if he has worn clothes, said the Imam according to Tafsir al-Mizan. But an individual who has been equipped with Taqwa will never lose his self-restraint.
This means refraining from things and actions that are not halal. This is a general concept but can also refer specifically to the issue of lust in men and women. One of the tools to achieve this level is modesty. One who is modest will refrain from something because of being ashamed and worried about others’ blames; the source of this modesty is understanding the greatness and beauty of God Almighty.