فَإِن تَابُواْ وَأَقَامُواْ الصَّلَوةَ وَءاتَوُاْ الزَّكَوةَ فَخَلُّواْ سَبِيلَهُمْ إِنَّ اللَّهَ غَفُورٌ رَّحِيمٌ
(But if they repent and perform the Salah, and give the Zakah, then leave their way free. Verily, Allah is Oft-Forgiving, Most Merciful.) Abu Bakr As-Siddiq used this and other honorable Ayat as proof for fighting those who refrained from paying the Zakah. These Ayat allowed fighting people unless, and until, they embrace Islam and implement its rulings and obligations. Allah mentioned the most important aspects of Islam here, including what is less important. Surely, the highest elements of Islam after the Two Testimonials, are the prayer, which is the right of Allah, the Exalted and Ever High, then the Zakah, which benefits the poor and needy. These are the most honorable acts that creatures perform, and this is why Allah often mentions the prayer and Zakah together. In the Two Sahihs, it is recorded that Ibn `Umar said that the Messenger of Allah said,