Sahih Muslim, 123

It is narrated on the authority of Ibn 'Abbas that when the Messenger of Allah (ﷺ) sent Mu'adh towards Yemen (as governor) he said to him:Verily you would reach a community of the people of the Book, the very first thing to which you should call them is the worship of Allah, may His Glory be Magnificent, and when they become fully aware of Allah, instruct them that He has enjoined five prayers on them during the day and the night, and when they begin observing it, then instruct them that verily Allah has made Zakat obligatory for them which would be collected from the wealthy amongst them and distributed to their needy ones, and when they submit to it, then collect it from them and avoid (the temptation) of selecting the best (items) of their riches

Rapporté par Ibn ‘Abbas رضي الله عنهما : Lorsque le Messager d’Allah ﷺ a envoyé Mu’adh au Yémen comme gouverneur, il lui a dit : « Tu vas rencontrer un peuple des gens du Livre. La première chose à laquelle tu dois les appeler, c’est l’adoration d’Allah, qu’Il soit glorifié. Lorsqu’ils reconnaissent Allah, informe-les qu’Il leur a prescrit cinq prières chaque jour et chaque nuit. Quand ils les accomplissent, informe-les qu’Allah a rendu la Zakat obligatoire pour eux, à prélever sur les riches et à distribuer aux pauvres. Quand ils acceptent cela, prélève-la et évite de choisir le meilleur de leurs biens. »