The key to prayer is purification; its beginning is takbir and its end is taslim.
Sunan Abi Dawud Book 1, Hadith 61
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The Apostle of Allaah ( sal Allaahu alayhi wa sallam ) said : Allaah, the Exalted, does not accept the prayer of any of you when you are defiled until you performed ablution.
Sunan Abi Dawud Book 1, Hadith 60 Next Hadith → AbuGhutayf al-Hudhali reported: I was in the company of Ibn Umar. When the call was made for the noon (zuhr) prayer, he performed ablution and said the prayer. When the call for the afternoon ('asr) prayer was made, he again performed ablution. Thus I asked him (about the reason of performing ablution). He replied: The Messenger of Allah (ﷺ) said: For a man who performs ablution in a state of purity, ten virtuous deeds will be recorded (in his favour).
AbuDawud said: This is the tradition narrated by Musaddad, and it is more perfect.
Sunan Abi Dawud Book 1, Hadith 62
Sunan Abi Dawud Book 1, Hadith 60 Next Hadith → AbuGhutayf al-Hudhali reported: I was in the company of Ibn Umar. When the call was made for the noon (zuhr) prayer, he performed ablution and said the prayer. When the call for the afternoon ('asr) prayer was made, he again performed ablution. Thus I asked him (about the reason of performing ablution). He replied: The Messenger of Allah (ﷺ) said: For a man who performs ablution in a state of purity, ten virtuous deeds will be recorded (in his favour).
AbuDawud said: This is the tradition narrated by Musaddad, and it is more perfect.
Sunan Abi Dawud Book 1, Hadith 62