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Zakāt (Arabic: زكاة‎ [zæˈkæː], "that which purifies"^[1] or "alms"), one of the Five Pillars of Islam, is the giving of a fixed portion of one's wealth to charity, generally to the poor and needy.^[2]

History[link]

Zakat, a practice initiated by Muhammed himself, has played an important role throughout Islamic history.^[3] Initially, Muhammed instituted zakat as a voluntary, individual offering, but during his lifetime certain forms of zakat have been declared obligatory. The caliph Abū Bakr, believed by Sunni Muslims to be Muhammed's successor, was the first to institute a statutory zakat system.^[4] The third caliph, Uthman ibn Affan (who reigned from 644–656) significantly altered the zakat collection protocol, by decreeing that only "apparent" wealth was taxable, which had the effect of limiting zakat to mostly being paid on agricultural land and produce.^[5] Ultimately, the practice of state-administered zakat was very short-lived, ending with the reign of Umar bin Abdul Aziz from 717–720 A.D.^[3]

Collection of funds[link]

Zakat is considered to be a religious duty, and is expected to be paid by all practicing Muslims who have the financial means (nisab).^[6] In addition to their zakat obligations, Muslims are encouraged to make voluntary contributions (sadaqat).^[7] The zakat is not collected from non-Muslims, although they are sometimes required to pay the jizyah tax.^[8][9]

The Qur'an does not provide specific guidelines on which types of wealth are taxable under the zakat, nor does it specify percentages to be given. Traditionally, the goods taxed are those that were the basis of most wealth in seventh-century Arabic kingdoms: agricultural goods, precious metals, minerals, and livestock. The amount collected varies between 2.5 (1/40. See the number 40 in Middle Eastern culture) and 20 percent, depending on the type of goods being taxed.^[10][11] Many Shi'ites are additionally expected to pay one fifth of their income in the form of a khums tax, which they consider to be a separate ritual practice.^[12] The Qur'an does not provide specific guidelines on who is to collect the tax, nor the tax was even specified.

Today, in most Muslim countries, zakat is collected through a decentralized and voluntary system, where eligible Muslims are expected to pay the zakat based on worship and love of God^[13] Under this voluntary system, zakat committees are established, which are tasked with the collection and distribution of zakat funds.^[14] In a handful of Muslim countries – including Saudi Arabia, and Pakistan – the zakat is obligatory, and is collected in a centralized manner by the state.^[13][15] In Jordan, Bahrain, Kuwait, Lebanon, and Bangladesh, the zakat is regulated by the state, but contributions are voluntary.^[16]

Disbursement of funds[link]

There are eight categories of people (asnaf) who qualify to receive zakat funds, according to the Qu'ran:^[17][18]

1. Those living in absolute poverty (Al-Fuqarā')
2. Those who were restrained because they cannot meet their basic needs (Al-Masākīn)
3. The zakat collectors themselves (Al-Āmilīna 'Alaihā)
4. Non-Muslims who are sympathetic to Islam or wish to convert to Islam.(Al-Mu'allafatu Qulūbuhum)
5. People whom one is attempting to free from slavery or bondage. Also includes paying ransom or blood money (Diyya). (Fir-Riqāb)
6. Those who have incurred overwhelming debts while attempting to satisfy their basic needs (Al-Ghārimīn)
7. Those working in God's way (Fī Sabīlillāh)
8. Children of the street / Travellers (Ibnus-Sabīl)

According to the Hadits, the family of the prophet Muhammed should not consume any Zakat. Zakat also should not be given to one's own parents, grandparents, children, grandchildren, or spouses. It is also forbidden to disburse zakat funds into investments instead of just straight to those who are in need.^[19]

Some scholars disagree whether the poor that qualify should include non-Muslims. Some state that Zakat may be paid to non-Muslims, but only after the needs of Muslims have been met.^[19]

Fi Sabillillah is the most prominent asnaf in Southeast Asian Muslim societies, where it broadly construed to include funding missionary work, Quranic schools and anything else that serves the community (ummah) in-general^[20]

Role in Islamic societies[link]

This section requires expansion.

The zakat is considered by Muslims to be an act of piety through which one expresses concern for the well-being of fellow Muslims,^[21] as well as preserving social harmony between the wealthy and the poor.^[22] Zakat promotes a more equitable redistribution of wealth, and fosters a sense of solidarity amongst members of the Ummah.^[23]

See also[link]

• Sadaqah
• Zakat al-fitr, a different form of zakat which follows the pillar of Sawm (fasting in Ramadan).
• Khums
• Tzedakah (Judaism)
• Maaser Ani (tithing in Judaism)

References[link]

Further reading[link]

• Mattson, Ingrid (2003). "Status-Based Definitions of Need in Early Islamic Zakat and Maintenance Laws". In Bonner, Michael David et al. Poverty and charity in Middle Eastern contexts. SUNY Press. ISBN 978-0-7914-5737-5. http://books.google.com/books?id=zBp3y5lWz58C&pg=PA31. 
• Weiss, Holger (2002). "Zakāt and the Question of Social Welfare: An Introductory Essay on Islamic Economics and Its Implications for Social Welfare". In Weiss, Holger. Social welfare in Muslim societies in Africa. Nordic Africa Institute. ISBN 978-91-7106-481-3. http://books.google.com/books?id=-JcYwpJJs8oC&pg=PA7. 
• Fiqh al Zakah (Vol. I), Dr. Yusuf al Qardawi

External links[link]

• Zakat Calculator
• Zakat Calculation
• The Zakat Pages
• About Zakat, Baitulmaal Organization