Mukhtasar Muslim

It is narrated from Sayyiduna Ibn Abbas (may Allah be pleased with them both) that Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him) said: The Messenger of Allah (peace and blessings be upon him) sent me (as a governor) to Yemen and said: You will meet some people from among the People of the Book, so call them to testify that there is no deity worthy of worship except Allah and that I (i.e., Muhammad, peace and blessings be upon him) am the Messenger of Allah. If they accept this, then inform them that Allah has made five prayers obligatory upon them in every day and night. If they accept this, then inform them that Allah has made zakat obligatory upon them, which is to be taken from their wealthy and given to their poor and needy. If they accept this, then beware not to take their best property (i.e., in zakat, take animals of average quality, do not select the best milk-giving or the fattest ones), and beware of the supplication of the oppressed, for there is no barrier between the supplication of the oppressed and Allah.