Tafsir of Al-Baqarah 2:43

And perform As-Salat and give Zakah, and bow down along with Ar-Raki`in. Muqatil said, "Allah's statement to the People of the Book,

وأقيموا الصﻼة

(And perform As-Salah) commands them to perform the prayer behind the Prophet,

وآتوا الزكاة

(and give Zakah) commands them to pay the Zakah to the Prophet, and

واركعوا مع الراكعين

(and bow down along with Ar-Raki`in) commands them to bow down with those who bow down among the Ummah of Muhammad. Allah therefore commands the People of the Book to be with, and among the Ummah of Muhammad.'' In addition, Allah's statement,

واركعوا مع الراكعين

(And bow down along with Ar-Raki`in) means, "And be among the believers performing the best deeds they perform, such as, and foremost, the prayer.'' Many scholars said that this Ayah (2:43) is proof for the obligation of performing the prayer in congregation (for men only). I will explain this ruling in detail in Kitab Al-Ahkam Al-Kabir, Allah willing