Praise be to Allaah.
Some of the scholars regard sujood al-tilaawah as being a form of prayer, and on this basis they say that it is essential to be in a state of tahaarah, to face the qiblah, to say Takbeer when going down and when sitting up, and to say salaam after the prostration. Other scholars say that it 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 tahaarah, to face the qiblah, etc., as stated before. This is the more correct opinion, because we do not know of any evidence (daleel) to suggest that tahaarah 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 tahaarah, then this is better, so as to avoid dispute and to be in accordance with all the scholars.
And Allaah is the source of strength. May Allaah bless our Prophet Muhammad and his family and companions.