This hadeeth is a foundational principle, which explains that which should be taught to people, when inviting them to the religion of Allah, Exalted be He, and how the ruler should treat his subjects. ‘Abdullah ibn ‘Abbaas(may Allah be pleased with him) reports that the Prophet ﷺ sent Mu’aadh(may Allah be pleased with him) to Yemen to invite the people there to Islam, and the first thing that he ﷺ ordered him to do is to invite people to acknowledge and believe in the Oneness of Allah and the Message of His Prophet Muhammad ﷺ. This is because it is the first condition that should be fulfilled,to make all acts of worship and good deeds valid and accepted. The two articles of faith are the door from which people enter the house of Islam, and without which they are not considered Muslims, thus, are not addressed in Islam to fulfill all other obligations and rituals. At that time, the people of Yemen believed in Christianity, therefore, the Prophet ﷺ informed Mu’aadh that if they accepted to believe in the Oneness of Allah, and that the Message of the Prophet ﷺ is universal and the seal of all messages, he should then explain to them that Allah made it obligatory to offer five daily prayers. The reason that he ﷺ asked Mu’aadh to start with the prayer, after they accept Islam, is because prayer is the most important pillar of Islam [after the two articles of faith], and the first deed that people will be held accountable for on the Day of Judgment. If the people accepted to uphold this act of worship, then he ﷺinstructed him to inform them next that Allah made alms obligatory upon them,to be taken from those who are rich, and given to those who are in need. This act of worship is a financial obligation upon whoever has wealth that reaches the legal threshold that is prescribed in Islam, andis in his possession for one lunar year. In this case, the person is obliged to take out %2.5 of the total eligible wealth. The zakat is applicable to cattle and livestock, farms and plants, trade and merchandise, and the inventory of the relics of the ancients (treasures),the amount of which is calculated according to the prescribed times and measures in Islam. As for those who are eligible to receive alms, they are specified in the Quran. Allah, Most High, says: {Zakat is only for the poor and for the needy and for those employed for it and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveller - an obligation [imposed] by Allah. And Allah is Knowing and Wise.} [Quran 9:60]. The instructions of the Prophet ﷺ exhibit how calling people to Islam should be gradual, in a way that suits the people being invited. This hadeeth highlights that a disbeliever cannot be considered a Muslim until uttering the two articles of faith (i.e., there is none worthy of worship except Allah and that Muhammad is His Messenger). It shows that the criteria that is used to determine who is rich or poor in Islam is their possession of the legal threshold of zakat, and that the ruler should advise his governors about whatever they need to know from rulings and other matters. .