It is narrated on the authority of Ibn 'Abbas that when the Messenger of Allaah (sallAllaahu alayhi wa sallam) sent Mu'adh 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 Allaah, may His Glory be Magnificent, and when they become fully aware of Allaah, 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 Allaah 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.
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