Conditions of Acceptance (Salah and Zakat)

فَإِن تَابُوا۟ وَأَقَامُوا۟ ٱلصَّلَوٰةَ وَءَاتَوُا۟ ٱلزَّكَوٰةَ فَإِخْوَٰنُكُمْ فِى ٱلدِّينِ ۗ وَنُفَصِّلُ ٱلْـَٔايَـٰتِ لِقَوْمٍ يَعْلَمُونَ

But if they repent, establish prayer, and give zakāh, then they are your brothers in religion; and We detail the verses for a people who know.