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  • Nawawi_14_Prayer, page : 40

Bukhari and Muslim with a chain up to ibn Omar who related that the Messenger of
Allah, praise and peace be upon him, said this.

HOW TO TREAT THE PEOPLE OF THE BOOK

|H 1094

“The Messenger of Allah, praise and peace be upon him, appointed
me (Mu'az) to be a governor saying, „A group of the people of the
Book will come to you. Invite them to bear witness that there is no
god except Allah and that I am His Messenger. Once they have
accepted this, tell them that Allah has prescribed for them five
prayers during the day and night. Then when they have submitted to
this, tell them that Allah has made it obligatory to pay the charity tax
(zakat) which will be collected from the wealthy among them and
distributed among the poor. After they have agreed to this do not
take their most valuable possessions for this purpose. Guard
yourself against the cry of one who is wronged, for between that cry
and Allah there is no barrier!"