Fiqh-us-Sunnah Volume 1, Purification and Prayer, Fiqh 1.109A.
Section : Purity From Major and Minor Impurities.
Says Allah in the Qur’an, “O you who believe, when you rise for the prayer, wash your faces, your hands up to the elbows, and lightly rub your hands and (wash) your feet up to the ankles. If you are unclean, purify yourselves.” Ibn ‘Umar reported that the Prophet said, “Allah does not accept any prayer that was not performed while in a state of purity, nor does he accept charity from what has been stolen from booty.” (Related by “the group.”)