Bismillah Walhamdulillah Was Salaatu Was Salaam 'ala Rasulillah
 
As-Salaam Alaikum Wa-Rahmatullahi Wa-Barakatuhu
 
Eman - 9th Dhul-Qa'da 1425 (22 December 2004)

It is narrated on the authority of Ibn 'Abbas 
(Radhiallaho anho):
that when the Messenger of Allah (sallallaahu'alaihi wasallam) 
sent Mu'adh (Radhiallaho anho) towards Yemen (as governor) he 
said to him: Verily you would reach a community of the people 
of the Book, the very first thing to which you should call 
them is the worship of Allah, may His Glory be Magnificent, 
and when they become fully aware of Allah, instruct them that 
He has enjoined five prayers on them during the day and the 
night, and when the begin observing it, then instruct them 
that verily Allah has made Zakat obligatory for them which 
would be collected from the wealthy amongst them and 
distributed to their needy ones, and when they submit to it, 
then collect it from them and avoid (the temptation) of 
selecting the best (items) of their riches.

Muslim Vol. 1 : No. 28

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