Praise be to Allah.
“Some of the scholars regard Sujud al-Tilawah as being a form of prayer, and on this basis they say that it is essential to be in a state of taharah, to face the qiblah, to say Takbir when going down and when sitting up, and to say salam after the prostration.
Other scholars say that Sujud al-Tilawah is an act of worship, but it is not like prayer, and on this basis they say that it is not essential to be in a state of taharah, to face the qiblah, etc., as stated before. This is the more correct opinion, because we do not know of any evidence to suggest that taharah and facing the Qiblah are essential, but if it is easy to face the Qiblah when doing the prostration and to be in a state of taharah, then this is better, so as to avoid dispute and to be in accordance with all the scholars.
And Allah is the source of strength. May Allah bless our Prophet Muhammad and his family and Companions.” (Al-Lajnah Al-Daimah Li’l-Buhuth Al-‘Ilmiyyah Wa’l-Ifta, 7/262)
For more, please see these answers: 32750 , 73402 , 131299 , and 4908 .
And Allah knows best.
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