Musannaf Ibn Abi Shayba 28:106

Waki’ narrated to us, he said: Yazid ibn Ibrahim narrated to us, from al-Hasan, he said: The Messenger of Allah (may Allah bless him and grant him peace) wrote to the people of Yemen: "Whoever performs our prayer, faces our qibla, and eats our slaughtered animal, then that is the Muslim who has the covenant of Allah and the covenant of the Messenger of Allah (may Allah bless him and grant him peace). And whoever refuses, then upon him is the jizya."