3. The Imam declares his intention to lead the prayer saying Allahu Akbar (God is the Greatest of all), then he repeats the same utterance seven times, raising his hands up to the ears and dropping them by his sides at the end of each utterance. On completion of the seventh Takbeer (utterance) he places the right hand over the left one under the navel as in other prayers. The worshippers follow the Imam in these movements step by step, doing and saying exactly the same.
4. At the end of the first unit, the Imam rises up for the second, saying Allahu Akbar.
Then he adds five such utterances doing the same thing as he did in the first unit, and followed by the congregation in a like manner.
5. After the prayer is completed in two units, the Imam delivers a sermon of two parts with a short recess in between. The first part is begun by saying Allahu Akbar, nine times and the second by making same utterance seven times. The rest of the sermon goes along the lines of exhortation and advice like those of the Friday sermon.
6. We must draw the attention to the matter of Sadaqatu-l-Fitr (the Charity of breaking the Fast). This is an obligatory tax, whereby every individual Muslim who can afford it must give at least one full meal, or its value, to the poor. If he has any dependents, he must do the same thing for each one of his dependants. For example, if he provides for himself and three dependents, he has to distribute as a minimum four full meals or their value to the needy. This charity should be distributed early enough before the Eed-l-Fitr prayer so that the poor may be able to receive the Day in a festive and cheerful spirit.
7. In the sermon of the Second ‘Eed, the Imam should draw the attention to the duty of Sacrifice. On the day of ‘Eed-l-Adha (Festival of Sacrifice) every Muslim with means is to offer an oblation. A goat or sheep suffices for one household. A cow or steer suffices for seven different households. It is preferable to slaughter the animal of Sacrifice on the ‘Eed Day after prayers. But if it is slaughtered on the second or the third day, it will be accepted. With regard to the meats of the slaughtered animals the Holy Qur’an stipulates these instructions: Eat of them and feed the poor man who is contented and the beggar... (22:63)