صحيح ابن خزيمه
Sahih Ibn Khuzaymah
جماع أبواب التغليظ فى منع الزكاةChapters on Severity of Withholding Zakat
(4) بَابُ الدَّلِيلِ عَلَى أَنَّ دَمَ الْمَرْءِ وَمَالَهَ إِنَّمَا يَحْرُمَانِ بَعْدَ الشَّهَادَةِ بِإِقَامِ الصَّلَاةِ وَإِيتَاءِ الزَّكَاةِ إِذَا وَجَبَتْ،4| Chapter on the evidence that a person’s blood and wealth are protected only after testifying, establishing prayer, and giving zakat when due
Hadith Q2248
إِذِ اللَّهُ عَزَّ وَجَلَّ جَعَلَهُمْ إِخْوَانَ الْمُسْلِمِينَ بَعْدَ التَّوْبَةِ مِنَ الشِّرْكِ وَبَعْدَ إِقَامِ الصَّلَاةِ وَإِيتَاءِ الزَّكَاةِ إِذَا وَجَبَتَا
Because Allah Almighty has made the polytheists brothers of the Muslims after they repent from shirk, establish prayer, and give zakat, when both of these have become obligatory.
