Is Taharah a prerequisite for Sujud-ul-Tilawah?

Q 5: Some people believe that it is not a requirement (Part No. 7; Page No. 262) to be in a state of Taharah (ritual purification) and face the Qiblah (Ka`bah-direction faced in Prayer) when performing Sujud-ul-Tilawah (Prostration of Recitation), while others say that it is. Which opinion is correct?

A: Some scholars consider Sujud-ul-Tilawah a Salah (Prayer) and, on the basis of this opinion, stipulate the conditions of Taharah, facing the Qiblah, Takbir (saying: "Allahu Akbar [Allah is the Greatest]") when prostrating and upon rising from Sujud, and offering Taslim (salutation of peace ending the Prayer). Other scholars consider it an act of `Ibadah (worship), yet not similar to Salah, and therefore do not deem the abovementioned conditions - such as Taharah, facing the Qiblah, and the other conditions - necessary. This is the preponderant opinion, as we do not have any evidence supporting the necessity of meeting these conditions. However, whenever it is possible to face the Qiblah or be ritually pure when performing Sujud-ul-Tilawah, this is preferred, to avoid the divergent opinions of scholars.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.