عَنِ ابْنِ عَبَّاسٍ رضي الله عنه، قَالَ: قَالَ رَسُولُ اللَّهِ ﷺ لِمُعَاذِ بْنِ جَبَلٍ حِينَ بَعَثَهُ إِلَى اليَمَنِ: «إِنَّكَ سَتَأْتِي قَوْمًا أَهْلَ كِتَابٍ، فَإِذَا جِئْتَهُمْ، فَادْعُهُمْ إِلَى أَنْ يَشْهَدُوا أَنْ لا إِلَهَ إِلَّا اللَّهُ، وَأَنَّ مُحَمَّدًا رَسُولُ اللَّهِ، فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَرَضَ عَلَيْهِمْ خَمْسَ صَلَوَاتٍ فِي كُلِّ يَوْمٍ وَلَيْلَةٍ، فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَرَضَ عَلَيْهِمْ صَدَقَةً تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ فَتُرَدُّ عَلَى فُقَرَائِهِمْ، فَإِنْ هُمْ أَطَاعُوا لَكَ بِذَلِكَ، فَإِيَّاكَ وَكَرَائِمَ أَمْوَالِهِمْ، وَاتَّقِ دَعْوَةَ المَظْلُومِ؛ فَإِنَّهُ لَيْسَ بَيْنَهُ وَبَيْنَ اللَّهِ حِجَابٌ» متفق عليه

Ibn ‘Abbās narrated that God’s Messenger (peace be upon him) said to Mu‘ādh when he sent him to Yemen: 

1. You shall come upon people who follow earlier revelations.  2.Call on them to declare that there is no deity other than God and that Muhammad is God’s Messenger.  3.If they obey in this, tell them that God has made it a duty binding on them to offer five prayers every day and night.  4. If they obey in this, then tell them that God has made it obligatory that a ṣadaqah is taken from the rich among them and paid to their poor. 5. If they obey in this, then do not touch the best of their property. 6. Guard yourself against a prayer by a victim of injustice, because nothing stops such a prayer from going straight to God.

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