حَدَّثَنَا عُثْمَانُ بْنُ أَبِي شَيْبَةَ، حَدَّثَنَا وَكِيعٌ، عَنْ سُفْيَانَ، عَنِ ابْنِ عَقِيلٍ، عَنْ مُحَمَّدِ ابْنِ الْحَنَفِيَّةِ، عَنْ عَلِيٍّ، - رضى الله عنه - قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ مِفْتَاحُ الصَّلاَةِ الطُّهُورُ وَتَحْرِيمُهَا التَّكْبِيرُ وَتَحْلِيلُهَا التَّسْلِيمُ ‏"‏ ‏.‏

Narrated Ali ibn AbuTalib: The Prophet (PBUH) said: The key of prayer is purification; takbir (saying "Allah is most great") makes (all acts which break prayer) unlawful and taslim (uttering the salutation) makes (all such acts) lawful. Translation Not Available

Book Ref: Sunan Abi Dawud Book 2 Hadith 618
Web Ref:  Sunan Abi Dawud Book 2 Hadith 618