Reference: Fiqh al-‘Ibaadaat – Question 4, Page 18
Question: What is the first obligation upon creation?
Response: The first obligation upon creation is the first thing to which they are called to. The Prophet ﷺ explained to Mu’aadh ibn Jabal, when he sent him to Yemen, and told him:
«Indeed you are going to the People of the Book, so the first thing to which you shall call them to is the testification that there is no god except Allaah,and that Muhammad is the messenger of Allaah…», [Transmitted by Imaam al-Bukhaaree – The Book of Zakaah, Numbers 1458, 1496; and Imaam Muslim – The Book of Eemaan, Numbers 29, 30, 31].
So this is the first obligation upon the servant [of Allaah], that he singles out Allaah [alone for worship], and he testifies to His messenger ﷺ who came [forth] with the message [of Islaam].
And by singling out Allaah (Subhaanahu wa Ta’aala) [alone for worship], and testifying to His messenger ﷺ who came [forth] with the message [of Islaam], one actualises purity of intention and adherence [to the Messenger’s teachings], both of which are conditions for the acceptance of all forms of worship.
So this is the first obligation upon the servant [of Allaah], that he singles out Allaah [alone for worship], and he testifies to [all of] His messengers ﷺ who came [forth] with the [same] message.
So the testification that there is no god except Allaah [alone] incorporates tawheed (singling out Allaah alone for worship) in its entirety.