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English translation
1783. It was narrated from Ibn 'Abbâs that the Prophet ﷺ sent Mu'âdh to Yemen, and said: "You are going to some people among the People of the Book. Call them to bear witness that none has the right to be worshiped but Allâh, and that I am the Messenger of Allâh. If they obey that, then tell them that Allâh has enjoined upon them five prayers every day and night. If they obey that, then tell them that Allâh has enjoined upon them charity (Zakât) from their wealth, to be taken from their rich and given to their poor.
If they obey that, then beware of (taking) the best of their wealth. And beware of the supplication of the oppressed, for there is no barrier between it and Allâh.” (Sahih)
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Commentary
a. Mu'âdh ﷺ was appointed as a governor of Yemen in the 10th year of Hijrah before the Farewell Hajj. One part of Yemen was under the governorship of Mu'âdh bin Jabal ﷺ and the other was under the governorship of Abu Musa Ash'ari ﷺ.
b. 'Among the People of Book' means Jews. The larger population of Yemen at that time was Jewish.
c. Zakât is due only from Muslims; as for non-Muslims they pay a tax instead of Zakât which is a fixed, more or less amount, according to the financial condition of each individual, and this tax is called Jizyah.
d. Zakât is distributed only among the Muslim beneficiaries. From among the non-Muslims, only that non-Muslim may be given some from Zakât if there is a hope that he/she comes close to the Muslims, will have interests in Islam, and eventually will embrace Islam, such people are called "those whose hearts are to be reconciled."