[20].Surah Taha [Tâ-Hâ]: Ayat 11-14

Ayat 11. And when he came to it (the fire), he was called by name: "O Mûsa (Moses)!

Ayat 12. "Verily! I am your Lord! So take off your shoes, you are in the sacred valley, Tuwa.

Ayat 13. "And I have chosen you. So listen to that which is inspired to you.

Ayat 14. "Verily! I am Allah! Lâ ilâha illa Ana (none has the right to be worshipped but I), so worship Me, and perform As­Salât (Iqamat-as-Salat) for My Remembrance. 

[Tafseer] But when he came to the fire, a voice was heard: "O Moses! "Verily I am thy Lord! therefore (in My presence) put off thy shoes: thou art in the sacred valley Tuwa. The shoes are to be put off as a mark of respect. Moses was now to put away his mere worldly interests, and anything of mere worldly utility, he having been chosen by Allah, the Most High. This was the valley just below Mount Sinai , where subsequently he was to receive the Law. In the parallel mystic meaning, we are selected by trials in this humble life, whose valley is just as sacred and receives Allah's glory just as much as the heights of the Mount Turif we but have the insights to perceive it. "I have chosen thee: listen, then, to the inspiration (sent to thee). "Verily, I am Allah. There is no god but I: So serve thou Me (only), and establish regular prayer for celebrating My praise.   

Hazrat Abu Hurairah (May Allah be pleased with him) reported: The Messenger of Allah [SAWW](PBUH) said, "A man's Salat in congregation is twenty-five times more rewarding than his Salat at home or in his shop, and that is because when he performs his Wudu' properly and proceeds towards the mosque with the purpose of performing Salat in congregation, he does not take a step without being raised a degree (in rank) for it and having a sin remitted for it, till he enters the mosque. When he is performing Salat, the angels continue to invoke Blessings of Allah on him as long as he is in his place of worship in a state of Wudu'. They say: `O Allah! Have mercy on him! O Allah! Forgive him.' He is deemed to be engaged in Salat as long as he waits for it.''

[Al-Bukhari Book 01,Chapter 11, Hadith # 620]

Lesson : as mentioned above in Surah Taha Ayat 14."and perform As­Salât (Iqamat-as-Salat) for My Remembrance" This Hadith tells us that Salat in congregation is far more in reward than Salat offered alone. In the preceding Hadith it has been held 27 times and in the present, 25 times more rewarding. The reason for this variation offered by some `Ulama' is that at first it was told to the Prophet [SAWW](PBUH) 25 times and then it was increased to 27 and he communicated to his Companions what was revealed to him. Some other scholars have linked it with the form, spirit and concentration of the Salat. The more meticulous one is about its details, the greater will be the reward for it. Another difference of opinion in this respect is regarding the nature of Salat in congregation. How does one become eligible for higher reward? Does he become eligible for it by performing Salat in congregation anywhere, i.e., at home, in business premises, at an open place, in the desert etc., or in that congregation which gathers in a mosque? Some `Ulama' go with the first opinion while others agree with the second. Hafiz Ibn Hajar preferred the second view on the grounds that the words occuring in the text of this Hadith support this view.