Reference: Fataawa al-‘Aqeedah – Question 118, Page 139-140
Question: How can we relate between [the term] eemaan being: Eemaan in Allaah and His Angels and His Books and His Messengers and the Last Day and in Predestination, [both] the good and the bad, and the saying of the Prophet (sal-Allaahu ‘alayhi wa sallam):
Response: Eemaan – that which is ‘aqeedah – its principle components are six, and they are [as] mentioned in the hadeeth of Jibreel (‘alayhis-salaam) when he asked the Prophet (sal-Allaahu ‘alayhi wa sallam) regarding eemaan, and he said [in response]:
As for eemaan which includes actions and all its kinds and types, then it is seventy-odd parts; And because of this, Allaah (Subhaanahu wa Ta’aala) has named the salaah eemaan in His statement:
[And] the scholars of tafseer have explained [your faith] as: your salaah towards Bayt al-Maqdis (al-Masjid al-Aqsaa in Jerusalem); That is because the Companions used to offer their salaah towards al-Masjid al-Aqsaa before they were commanded to direct it towards the Ka’bah [in Makkah].
 From the hadeeth of Abu Hurayrah as transmitted by al-Bukhaaree and Muslim;
 The authenticity of this hadeeth is agreed upon by both al-Bukhaaree and Muslim.