After salat (the prayer), zakat is the second important worship ritual in Islam. Among the various mannerisms which man has generally adopted to worship deities, one is to present before them a part of his wealth, livestock and produce. In the religion of the prophets, this is the essence of zakat, and on this very basis, it is has been regarded as a ritual of worship. Names like sadaqah, niyadh, bhaint and nazr are also used for it.Consequently, the Quran has used the word sadaqah for it in various verses, and has explained that it should be paid with humility. The general custom about it was that once it had been presented, it was taken from the place of worship and given to its custodians so that they were able to serve the needs of the worshippers from this money. This practice has now been discontinued. In its place, Muslims have been directed to give this money to their rulers so that the needs of the state can be met; however, this change does not affect the essence of zakat. It is reserved for the Almighty and when His servants pay it, the decision for accepting it also comes from Him.

1) History of Zakat

The history of zakat is the same as that of the prayer. It is evident from the Quran that like the prayer its directive always existed in the shariah of the Prophets. When the Almighty asked the Muslims to pay it, it was not something unknown to them. All the followers of the religion of Abraham (sws) were fully aware of it. Thus it was a pre-existing sunnah which the Prophet (sws), with necessary reformations, gave currency among the Muslims at the behest of the Almighty.

2) Objective of Zakat:

The objective of zakat can be determined from its very name. The root of the word zakat in Arabic has two meanings: “purity” and “growth”. It thus means the wealth given in the way of Allah to obtain purity of heart. It is evident from this that the objective of zakat is the same as that of the whole of Islam. It cleanses the soul from the stains that can soil it because of love for wealth, infuses blessings in the wealth and is instrumental in increasing the purity of the human soul. Zakat is the minimum financial obligation on a person of spending his wealth in the way of God. A Muslim must fulfill it at all costs; thus it does not win what spending in the way of God beyond it wins; however, merely paying zakat is enough to attach a person’s heart with the Almighty and greatly does away with indifference to the Almighty which so often comes in a person because of love for this world and its resources.

3) Shariah of Zakat:

The shariah of zakat can be stated as follows:Nothing except the means and tools of trade, business and production, personal items of daily use and a fixed quantity called nisab are exempt from zakat. It shall be collected on wealth of all sorts, livestock of all types and produce of all forms of every Muslim citizen who is liable to it.Following are its rates:

(i) Wealth:2 ½% annually

(ii) Produce:5% on all items which are produced primarily by the interaction of both labor and capital, 10% on items which are produced such that the basic factor in producing them is either labor or capital and 20% in items which are produced neither as a result of capital nor labor but actually are a gift of God.

(iii) Livestock (a) CAMELS– From 5 to 24 (camels): one she-goat on every five camels– From 25 to 35: one one-year old she-camel or in its absence, a two-year old camel– From 36 to 45: one two-year old she-camel– From 46 to 60: one three-year old she-camel– From 61 to 75: one four-year old she-camel– From 76 to 90: two two-year old she-camels– From 91 to 120: two three-year old she-camels– Over 120: one two-year old she-camel on every forty camels and one three-year old on every fifty camels(b) COWS– one one-year old calf on every thirty cows and one two-year old calf on every forty cows(c) GOATS– From 40 to 120: one she-goat– From 121 to 200: two she-goats– From 201 to 300: three she-goats– Over 300: one she-goat on every hundred goatsiv. Zakat-ul-FitrOne form of zakat is the sadaqah of fitr. It is the food of a person that he consumes in a day and is obligatory on every person whether young or old, and is given at the end of Ramadan before the Eid prayer is offered.

4) Heads of Zakat:

The heads in which zakat can be spent are stated in the Quran thus:(i) The poor and the needy.(ii) The salaries of all employees of the state.(iii) All political expenditures in the interest of Islam and the Muslims.(iv) For liberation from slavery of all kinds.(v) For helping people who are suffering economic losses, or are burdened with a fine or a loan.(vi) For serving Islam and for the welfare of the citizens.(vii) For helping travelers and for the construction of roads, bridges and rest houses for these travelers.

(Reference: Islam – A Concise Introduction by Javed Ahmed Ghamidi, Translation by Dr. Shahzad Saleem)