welcome to OFL
okay, the absolute minimum for one Oscar is 55 gallons. This is a recognized and agreed size on many forums and also in books. However, if you can get a bigger tank, please do, don't just go for a tank of this size because you've read it on all the forums. If you've got the funds and room to house a 100 gallon tank done it really would be in your best interest to go down this road. remember that if you get a 55 gallon tank, you've only room for one Oscar, no other fish. and this is where problems often start, people day for the absolute minimum and then see other fish they like, and then they wonder why they start having problems with poor water quality. If you start out big you can save your self a lot of hassle in the long run.
you'll need a filter, a heater, and some lighting. I would strongly advise you to go for an external canister filter. You probably won't need anymore than a two or 300 heater.
You can go for gravel or sand for a substrates, personally I prefer the sand. You'll also need to get your self some test kits, although a shop will test the water for you if you would prefer not to.
What you've got to understand is Oscars are large messy fish, they are not the sort of fish that you you can keep in small community tank with a small filter. They produce loads of waste and need large tanks and big filtration systems. If you set the tank up properly using the correct equipment, you'll be able to sit back and enjoy your fish with a water change once a week. If you decide to go down the roots of using a small tank with inadequate filtration, you'll have nothing but problems.