Sahih Muslim
Sahih Muslim 19c
حَدَّثَنَا أُمَيَّةُ بْنُ بِسْطَامَ الْعَيْشِيُّ، حَدَّثَنَا يَزِيدُ بْنُ زُرَيْعٍ، حَدَّثَنَا رَوْحٌ، - وَهُوَ ابْنُ الْقَاسِمِ - عَنْ إِسْمَاعِيلَ بْنِ أُمَيَّةَ، عَنْ يَحْيَى بْنِ عَبْدِ اللَّهِ بْنِ صَيْفِيٍّ، عَنْ أَبِي مَعْبَدٍ، عَنِ ابْنِ عَبَّاسٍ، أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم لَمَّا بَعَثَ مُعَاذًا إِلَى الْيَمَنِ قَالَ " إِنَّكَ تَقْدَمُ عَلَى قَوْمٍ أَهْلِ كِتَابٍ فَلْيَكُنْ أَوَّلَ مَا تَدْعُوهُمْ إِلَيْهِ عِبَادَةُ اللَّهِ عَزَّ وَجَلَّ فَإِذَا عَرَفُوا اللَّهَ فَأَخْبِرْهُمْ أَنَّ اللَّهَ فَرَضَ عَلَيْهِمْ خَمْسَ صَلَوَاتٍ فِي يَوْمِهِمْ وَلَيْلَتِهِمْ فَإِذَا فَعَلُوا فَأَخْبِرْهُمْ أَنَّ اللَّهَ قَدْ فَرَضَ عَلَيْهِمْ زَكَاةً تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ فَتُرَدُّ عَلَى فُقَرَائِهِمْ فَإِذَا أَطَاعُوا بِهَا فَخُذْ مِنْهُمْ وَتَوَقَّ كَرَائِمَ أَمْوَالِهِمْ " .
Umayyah ibn Bisṭam al-Ayshi narrated to us; Yazid ibn Zuray' narrated to us; Rawh—namely, Ibn al-Qasim—narrated to us, from Isma'il ibn Umayyah, from Yahya ibn Abdullah ibn Sayfi, from Abu Ma'bad, from Ibn Abbas: When the Messenger of Allah (peace and blessings be upon him) sent Mu'adh to Yemen, he said, ‘You are coming to a people who are People of the Book. Let the first thing to which you call them be the worship of Allah, Mighty and Majestic. When they come to know Allah, tell them that Allah has prescribed for them five prayers in their day and night. When they perform them, tell them that Allah has prescribed zakat for them, to be taken from their wealthy and returned to their poor. When they obey in this, collect it from them, and beware of taking the best of their property.’