Sunni theological traditions
Commanding what is just
Forbidding what is evil
Seven pillars of Ismailism4
Other Shia concepts of Aqidah
Sixth Pillar of Islam
Other schools of theology
1Jahmi; 2Karramiyya; 3
Alawites & Qizilbash
Assassins & Druzes
5Ajardi, Azariqa, Bayhasiyya,
Najdat & Sūfrī
Bahshamiyya & Ikhshîdiyya
Bektashi Order & Qalandariyya
Silver or gold coinage are one way of granting zakat.
Zakat (Arabic: زكاة zakāh [zaˈkaː], "that which
Zakat al-mal [zaˈkaːt alˈmaːl] زكاة
المال, "zakat on wealth", or Zakah) is a form of
alms-giving treated in
Islam as a religious obligation or tax,
which, by Quranic ranking, is next after prayer (salat) in
As one of the Five Pillars of Islam, zakat is a religious obligation
for all Muslims who meet the necessary criteria of wealth. It is
not a charitable contribution, and is considered to be a tax, or
obligatory alms. The payment and disputes on zakat have played
a major role in the history of Islam, notably during the Ridda
Zakat is based on income and the value of all of one's
possessions. It is customarily 2.5% (or 1/40th) of a
Muslim's total savings and wealth above a minimum amount known as
nisab, but Islamic scholars differ on how much nisab is and other
aspects of zakat. The collected amount is paid first to zakat
collectors, and then to poor Muslims, to new converts to Islam, to
Islamic clergy, and others.
Today, in most Muslim-majority countries, zakat contributions are
voluntary, while in a handful (Libya, Malaysia, Saudi Arabia, Sudan,
and Yemen), zakat is mandated and collected by the state.
Shias, unlike Sunnis, have traditionally regarded zakat as a private
and voluntary decision, and they give zakat to imam-sponsored rather
than state-sponsored collectors.
2.4 Failure to pay
2.6 Role in society
3 Historical practice
4 Contemporary practice
4.3 Role in society
5 Related terms
6 See also
7.2 Books and articles
8 Further reading
9 External links
Zakat literally means "that which purifies".
Zakat is considered a
way to purify one's income and wealth from sometimes worldly, impure
ways of acquisition. According to Sachiko Murata and
William Chittick, "Just as ablutions purify the body and salat
purifies the soul (in Islam), so zakat purifies possessions and makes
them pleasing to God."
Quran discusses charity in many verses, some of which relate to
zakat. The word zakat, with the meaning used in
Islam now, is found in
suras: 7:156, 19:31, 19:55, 21:73, 23:4, 27:3, 30:39, 31:4 and
Zakat is found in the early Medinan suras and described
as obligatory for Muslims. It is given for the sake of salvation.
Muslims believe those who give zakat can expect reward from God in the
afterlife, while neglecting to give zakat can result in damnation.
Zakat is considered part of the covenant between God and a Muslim.
According to Yusuf al-Qaradawi, verse 9.5 of the Quran makes zakat
one of three prerequisites for pagans to become Muslims: "but if they
repent, establish prayers, and practice zakat they are your brethren
Quran also lists who should receive the benefits of zakat,
discussed in more detail below.
Each of the most trusted hadith collections in
Islam have a book
dedicated to zakat. Sahih Bukhari's Book 24, Sahih Muslim's Book
5, and Sunan Abu-Dawud's Book 9 discuss various aspects of
zakat, including who must pay, how much, when and what. The 2.5% rate
is also mentioned in the hadiths.
The hadiths admonish those who do not give the zakat. According to the
hadith, refusal to pay or mockery of those who pay zakat is a sign of
hypocrisy, and God will not accept the prayers of such people. The
sunna also describes God's punishment for those who refuse or fail to
pay zakat. On the day of Judgment, those who did not give the
zakat will be held accountable and punished.
The hadith contain advice on the state-authorized collection of the
zakat. The collectors are required not to take more than what is due,
and those who are paying the zakat are asked not to evade payment. The
hadith also warn of punishment for those who take zakat when they are
not eligible to receive it (see Distribution below).
Main article: Calculation of Zakāt
The amount of zakat to be paid by an individual depends on the amount
of money and the type of assets the individual possesses. The Quran
does not provide specific guidelines on which types of wealth are
taxable under the zakat, nor does it specify percentages to be given.
But the customary practice is that the amount of zakat paid on capital
assets (e.g. money) is 2.5% (1/40).
Zakat is additionally payable
on agricultural goods, precious metals, minerals, and livestock at a
rate varying between 2.5% and 20% (1/5), depending on the type of
Zakat is usually payable on assets continuously owned over one lunar
year that are in excess of the nisab, a minimum monetary value.
However, Islamic scholars have disagreed on this issue. For example,
Abu Hanifa did not regard the nisab limit to be a pre-requisite for
zakat, in the case of land crops, fruits and minerals. Other
differences between Islamic scholars on zakat and nisab are
acknowledged as follows by Yusuf al-Qaradawi,
Unlike prayers, we observe that even the ratio, the exemption, the
kinds of wealth that are zakatable are subject to differences among
scholars. Such differences have serious implications for Muslims at
large when it comes to their application of the Islamic obligation of
zakat. For example, some scholars consider the wealth of children and
insane individuals zakatable, others don't. Some scholars consider all
agricultural products zakatable, others restrict zakat to specific
kinds only. Some consider debts zakatable, others don't. Similar
differences exist for business assets and women's jewelry. Some
require certain minimum (nisab) for zakatability, some don't. etc. The
same kind of differences also exist about the disbursement of zakat.
– Shiekh Mahmud Shaltut
Failure to pay
A slot for giving zakat at the
Zaouia Moulay Idriss II
Zaouia Moulay Idriss II in Fez,
Some classical jurists have held the view that any Muslim who
consciously refuses to pay zakat is an apostate, since the failure to
believe that it is a religious duty (fard) is a form of unbelief
(kufr), and should be killed. However, prevailing opinion
among classical jurists prescribed sanctions such as fines,
imprisonment or corporal punishment. Additionally, those who
failed to pay the zakat would face God's punishment in the afterlife
on the day of Judgment.
The consequence of failure to pay zakat has been a subject of
extensive legal debate, particularly when a Muslim is willing to pay
zakat but refuses to pay it to a certain group or the state.
According to classical jurists, if the collector is unjust in the
collection of zakat but just in its distribution, the concealment of
property from him is allowed. If, on the other hand, the collector
is just in the collection but unjust in the distribution, the
concealment of property from him is an obligation (wajib).
Furthermore, if the zakat is concealed from a just collector because
the property owner wanted to pay his zakat to the poor himself, they
held that he should not be punished for it. If collection of zakat
by force was not possible, use of military force to extract it was
seen as justified, as was done by
Abu Bakr during the Ridda Wars, on
the argument that refusing to submit to just orders is a form of
treason. However, Abu Hanifa, the founder of the
disapproved of fighting when the property owners undertake to
distribute the zakat to the poor themselves.
Some classical and contemporary scholars such as
Ishaq Ibn Rahwayh and
Yusuf al-Qaradawi have stated that the person who fails to pay Zakat
should have the payment taken from them, along with half of his
In modern states where zakat payment is compulsory, failure to pay is
regulated by state law similarly to tax evasion.
Recipients waiting to receive zakat in India.
According to the Quran's Surah Al-Tawba, there are eight categories of
people (asnaf) who qualify to benefit from zakat funds.
Alms are for the poor and the needy, and those employed to administer
the (funds); for those whose hearts have been (recently) reconciled
(to Truth); for those in bondage and in debt; in the cause of Allah;
and for the wayfarer: (thus is it) ordained by Allah, and Allah is
full of knowledge and wisdom."
Sura 9 (Al-Tawba), ayat 60
Scholars[who?] have traditionally interpreted this verse as
identifying the following eight categories of Muslim causes to be the
proper recipients of zakat:
Those living without means of livelihood (Al-Fuqarā'), the
Those who cannot meet their basic needs (Al-Masākīn), the
To zakat collectors (Al-Āmilīyn 'Alihā)
To persuade those sympathetic to or expected to convert to Islam
(Al-Mu'allafatu Qulūbuhum), recent converts to Islam,
and potential allies in the cause of Islam
To free from slavery or servitude (Fir-Riqāb), slaves of Muslims
who have or intend to free from their master [clarification needed] by
means of a kitabah contract
Those who have incurred overwhelming debts while attempting to satisfy
their basic needs (Al-Ghārimīn), debtors who in pursuit of a
worthy goal incurred a debt
Those fighting for a religious cause or a cause of God (Fī
Sabīlillāh), or for
Jihad in the way of Allah by means of pen,
word, or sword, or for Islamic warriors who fight against the
unbelievers but are not salaried soldiers.:h8.17
Wayfarers, stranded travellers (Ibnu Al-Sabīl), travellers who
are traveling with a worthy goal but cannot reach their destination
without financial assistance
Zakat should not be given to one's own parents, grandparents,
children, grandchildren, spouses or the descendants of the Prophet
Quran nor the Hadiths specify the relative division of
zakat into the above eight categories. According to the Reliance
of the Traveller, the
Shafi'i school requires zakat is to be
distributed equally among the eight categories of recipients, while
Hanafi school permits zakat to be distributed to all the
categories, some of them, or just one of them.:h8.7 Classical
schools of Islamic law, including Shafi'i, are unanimous that
collectors of zakat are to be paid first, with the balance to be
distributed equally amongst the remaining seven categories of
recipients, even in cases where one group's need is more
Muslim scholars disagree whether zakat recipients can include
non-Muslims. Islamic scholarship, historically, has taught that only
Muslims can be recipients of zakat. In recent times, some state
that zakat may be paid to non-Muslims after the needs of Muslims have
been met, finding nothing in the
Quran or sunna to indicate that zakat
should be paid to Muslims only.
Additionally, the zakat funds may be spent on the administration of a
centralized zakat collection system. Representatives of the Salafi
movement include propagation of
Islam and any struggle in righteous
cause among permissible ways of spending, while others argue that
zakat funds should be spent on social welfare and economic development
projects, or science and technology education. Some hold spending
them for defense to be permissible if a Muslim country is under
attack. Also, it is forbidden to disburse zakat funds into
investments instead of being given to one of the above eight
categories of recipients.
Role in society
The zakat is considered by Muslims to be an act of piety through which
one expresses concern for the well-being of fellow Muslims, as
well as preserving social harmony between the wealthy and the
Zakat promotes a more equitable redistribution of wealth and
fosters a sense of solidarity amongst members of the Ummah.
Taxation in the Ottoman Empire
Evkaf-i Hümayun Nezareti
Ottoman Public Debt Administration
Zakat, an Islamic practice initiated by the
Islamic prophet Muhammad,
was first collected on the first day of Muharram. It has played an
important role throughout its history. Schact suggests that the
idea of zakat may have entered
Islam from Judaism, with roots in the
Hebrew and Aramaic word zakut. However, some Islamic
scholars disagree that the Qur'anic verses on zakat (or zakah)
have roots in Judaism.
The caliph Abu Bakr, believed by
Sunni Muslims to be Muhammad's
successor, was the first to institute a statutory zakat system.
Abu Bakr established the principle that the zakat must be paid to the
legitimate representative of the Prophet's authority (i.e.
himself). Other Muslims disagreed and refused to pay zakat to Abu
Bakr, leading to accusations of apostasy and, ultimately, the Ridda
The second and third caliphs,
Umar bin Al-Khattab
Umar bin Al-Khattab and Usman ibn Affan,
continued Abu Bakr's codification of the zakat. Uthman also
modified 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. During the
reign of Ali ibn Abu Talib, the issue of zakat was tied to legitimacy
of his government. After Ali, his supporters refused to pay zakat to
Muawiyah I, as they did not recognize his legitimacy.
The practice of Islamic state-administered zakat was short-lived in
Medina. During the reign of
Umar bin Abdul Aziz
Umar bin Abdul Aziz (717–720 A.D.), it
is reported that no one in Medina needed the zakat. After him, zakat
came more to be considered as an individual responsibility. This
view changed over Islamic history.
Sunni Muslims and rulers, for
example, considered collection and disbursement of zakat as one of the
functions of an Islamic state; this view has continued in modern
Zakat is one of the five pillars of Islam, and in various Islamic
polities of the past was expected to be paid by all practising Muslims
who have the financial means (nisab). In addition to their zakat
obligations, Muslims were encouraged to make voluntary contributions
(sadaqat). The zakat was not collected from non-Muslims, although
they were required to pay the jizyah tax. Depending on the
region, the dominant portion of zakat went typically to Amil (the
zakat collectors) or Sabīlillāh (those fighting for religious cause,
the caretaker of local mosque, or those working in the cause of God
such as proselytizing non-Muslims to convert to Islam).
According to the researcher Russell Powell in 2010, zakat was
mandatory by state law in Libya, Malaysia, Pakistan, Saudi Arabia,
Sudan, and Yemen. There were government-run voluntary zakat
contribution programs in Bahrain, Bangladesh, Egypt, Indonesia, Iran,
Jordan, Kuwait, Lebanon, and the United Arab Emirates.
Today, in most Muslim countries, zakat is at the discretion of Muslims
over how and whether to pay, typically enforced by peer pressure, fear
of God, and an individual's personal feelings. Among the Sunni
Muslims, zakat committees are established, linked to a religious cause
or local mosque, which collect zakat. Among the Shia Muslims,
deputies on behalf of Imams collect the zakat.
In six of the 47 Muslim-majority countries—Libya, Malaysia,
Pakistan, Saudi Arabia,
Sudan and Yemen—zakat is obligatory and
collected by the state. In Jordan, Bahrain, Kuwait,
Lebanon, and Bangladesh, the zakat is regulated by the state, but
contributions are voluntary.
The states where zakat is compulsory differ in their definition of the
base for zakat computation.
Zakat is generally levied on livestock
(except in Pakistan) and agricultural produce, although the types of
taxable livestock and produce differ from country to country.
Zakat is imposed on cash and precious metals in four countries with
different methods of assessment. Income is subject to zakat in
Saudi Arabia and Malaysia, while only
Sudan imposes zakat on "wealth
that yields income". In Pakistan, property is exempt from the
zakat calculation basis, and the compulsory zakat is primarily
collected from the agriculture sector.
Under compulsory systems of zakat tax collection, such as
Pakistan, evasion is very common and the alms tax is regressive. A
considerable number of Muslims accept their duty to pay zakat, but
deny that the state has a right to levy it, and they may pay zakat
voluntarily while evading official collection. In discretion-based
systems of collection, studies suggest zakat is collected from and
paid only by a fraction of Muslim population who can pay.
In the United Kingdom, which has a Muslim minority, more than three
out of ten Muslims gave to charity (
Zakat being described as "the
Muslim practice of charitable donations"), according to a 2013 poll of
4000 people. According to the self-reported poll, British Muslims,
on average, gave US$567 to charity in 2013, compared to $412 for Jews,
$308 for Protestants, $272 for Catholics and $177 for atheists.
The primary sources of sharia also do not specify to whom the zakat
should be paid – to zakat collectors claiming to represent one
class of zakat beneficiary (for example, poor), collectors who were
representing religious bodies, or collectors representing the Islamic
state. This has caused significant conflicts and allegations
of zakat abuse within the Islamic community, both historically and
in modern times.
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 Islamic
community (ummah) in general.
Role in society
In 2012, Islamic financial analysts estimated annual zakat spending
exceeded US$200 billion per year, which they estimated at 15 times
global humanitarian aid contributions. Islamic scholars and
development workers state that much of this zakat practice is
mismanaged, wasted or ineffective. About a quarter of the Muslim
world continues to live on $1.25 a day or less, according to the
A 1999 study of
Sudan and Pakistan, where zakat is mandated by the
state, estimated that zakat proceeds ranged between 0.3 and 0.5
percent of GDP, while a more recent report put zakat proceeds in
Malaysia at 0.1% of GDP. These numbers are far below what was
expected when the governments of these countries tried to Islamize
their economies, and the collected amount is too small to have a
sizeable macroeconomic effect.
In a 2014 study, Nasim Shirazi states widespread poverty persists
in Islamic world despite zakat collections every year. Over 70% of the
Muslim population in most Muslim countries is impoverished and lives
on less than US$2 per day. In over 10 Muslim-majority countries, over
50% of the population lived on less than $1.25 per day income, states
Shiraz. In Indonesia – the world's most populous and
predominantly Muslim country – 50% of Muslims live on less
than $2 per day. This suggest large scale waste and mismanagement by
those who collect and spend zakat funds. Given the widespread poverty
among Muslim-majority countries, the impact of zakat in practice,
despite the theoretical intent and its use for centuries, has been
questioned by scholars.
Zakat has so far failed to relieve large
scale absolute poverty among Muslims in most Muslim countries.
Zakat is required of Muslims only. For non-Muslims living in an
Islamic state, sharia was historically seen as mandating jizya (poll
tax). Other forms of taxation on Muslims or non-Muslims, that have
been used in Islamic history, include kharaj (land tax), khums
(tax on booty and loot seized from non-Muslims, sudden wealth),
ushur (tax at state border, sea port, and each city border on goods
movement, customs), kari (house tax) and chari (sometimes
called maara, pasture tax).
There are differences in the interpretation and scope of zakat and
other related taxes in various sects of Islam. For example, khums is
interpreted differently by
Sunnis and Shi'ites, with Shia expected to
pay one fifth of their excess income after expenses as khums, and
Sunni don't. At least a tenth part of zakat and khums every year,
among Shi'ites, after its collection by
Imam and his religious
deputies under its doctrine of niyaba, goes as income for its
hierarchical system of Shia clergy. Among Ismaili sub-sect of
Shias, the mandatory taxes which includes zakat, is called dasond, and
20% of the collected amount is set aside as income for the Imams.
Some branches of Shia
Islam treat the right to lead as
Imam and right
to receive 20% of collected zakat and other alms as a hereditary right
of its clergy.
Sadaqah is another related term for charity, usually construed as a
discretionary counterpart to zakat.
Zakat al-Fitr or
Sadaqat al-Fitr is another, smaller charitable
obligation, mandatory for all Muslims — male or female, minor or
adult as long as he/she has the means to do so — that is
traditionally paid at the end of the fasting in the Islamic holy month
of Ramadan. The collected amount is used to pay the zakat
collectors and to the poor Muslims so that they may be provided with a
means to celebrate 'Eid al-Fitr (the festival of breaking the fast)
following Ramadan, along with the rest of the Muslims.
Zakat al-Fitr is a fixed amount assessed per person, while
mal is based on personal income and property. According to one
source, the Hidaya Foundation, the suggested
Zakat al Fitr donation is
based on the price of 1 Saa (approx. 3 kg) of rice or wheat at
local costs, (as of 2015, approximately $7.00 in the U.S.).
Zakat Council (Pakistan)
Zakat al-fitr, a different form of zakat which follows the pillar of
Sawm (fasting in Ramadan).
Charity practices in other religions:
Tithe (tithing in Judaism)
^ a b c Benda-Beckmann, Franz von (2007). Social security between past
and future: Ambonese networks of care and support. LIT Verlag,
Münster. p. 167. ISBN 978-3-8258-0718-4.
means 'that which purifies'. It is a form of sacrifice which purifies
worldly goods from their worldly and sometimes impure means of
acquisition, and which, according to God's wish, must be channeled
towards the community.
Zakat Al-Maal (Tithing)". Life USA. Archived from the original on
2016-10-06. Retrieved 11 August 2016.
^ "Zakah". www.islam101.com. Retrieved 2017-04-20.
^ Salehi, M (2014). "A Study on the Influences of Islamic Values on
Iranian Accounting Practice and Development". Journal of Islamic
Economics, Banking and Finance. 10 (2): 154–182.
Zakat is a religious tax that every Muslim has
^ Lessy, Z (2009). "
Zakat (alms-giving) management in Indonesia: Whose
job should it be?". La
Riba Journal Ekonomi Islam. 3 (1). zakat is
alms-giving and religiously obligatory tax.
^ Hallaq, Wael (2013). The impossible state: Islam, politics, and
modernity's moral predicament. New York: Columbia University Press.
p. 123. ISBN 9780231162562.
^ a b
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.),
Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, p. XIX
^ a b c Medani Ahmed and Sebastian Gianci, Zakat, Encyclopedia of
Taxation and Tax Policy, p. 479-481
^ Muḥammad ibn al-Ḥasan Ṭūsī (2010), Concise Description of
Islamic Law and Legal Opinions, ISBN 978-1904063292, pp.
^ Hefner R.W. (2006). "
Islamic economics and global capitalism".
Society. 44 (1): 16–22. doi:10.1007/bf02690463.
Zakat is a tax
levied on income and wealth for the purpose of their
^ a b Bonner, Michael (2003), Poverty and Charity in Middle Eastern
Contexts, State University of New York Press,
ISBN 978-0791457382, p. 15: "In the old Arabic narratives about
the early Muslim community and its conquests and quarrels, zakat and
sadaqa loom large at several moments of crisis. These include the
beginning of Muhammad's prophetic career in Mecca, when what appear to
be the earliest pieces of scripture insist on almsgiving more than any
other human activity. These moments of crisis also include the wars of
the ridda or apostasy in C.E. 632–634, just after Muhammad's death.
At that time most of the Arabs throughout the peninsula refused to
continue paying zakat (now a kind of tax) to the central authority in
Medina; Abu Bakr, upon assuming the leadership, swore he would force
them all to pay this zakat, "even if they refuse me only a [camel's]
hobble of it," and sent armies that subdued these rebels or
"apostates" in large-scale battles that were soon followed by the
great Islamic conquests beyond the Arabian peninsula itself."
^ Shoufani, Elias (1973), Al-Riddah and the Muslim Conquest of Arabia,
University of Toronto Press, ISBN 978-0802019158
^ Décobert, C. (1991), Le mendiant et le combattant, L’institution
de l’islam, Paris: Editions du Seuil, pp. 238–240
^ Medani Ahmed and Sebastian Gianci, Zakat, Encyclopedia of Taxation
and Tax Policy, p. 479, quote: "As one of the Islam's five pillars,
zakat becomes an obligation due when, over a lunar year, one controls
a combination of income and wealth equal to or above Nisaab."
Muhammad (2015). al-Kafi Volume 1 of 8 (Second ed.). New
York: The Islamic Seminary Inc. p. 345.
^ a b c d
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.) King
Abdulaziz University, Saudi Arabia,
Fiqh az-Zakat, Volume 1, Dar al
Taqwa, London, ISBN 978-967-5062-766, pp. xxi–xxii
^ a b c Ghobadzadeh, Naser (2014), Religious Secularity: A Theological
Challenge to the Islamic State, Oxford University Press,
ISBN 978-0199391172, pp. 193–195
^ a b c Ariff, Mohamed (1991). The Islamic voluntary sector in
Islam and the economic development of Southeast Asia.
Institute of Southeast Asian Studies. p. 38.
^ a b c d e f g h i j M.A. Mohamed Salih (Editor: Alexander De Waal)
Islamism and its enemies in the Horn of Africa. Indiana
University Press. pp. 148–149.
^ a b c d e Marty, Martin E. & Appleby, R. Scott (1996).
Fundamentalisms and the state: remaking polities, economies, and
militance. University of Chicago Press. p. 320.
^ a b Samiul Hasan (2015). Human Security and Philanthropy: Islamic
Perspectives and Muslim Majority Country Practices. Springer.
^ Jones, Owen Bennett (2003). Pakistan: Eye of the Storm (illustrated
ed.). Yale University Press. pp. 21–23.
^ John, Wilson (2009). John, Wilson, ed. Pakistan: The Struggle
Within. Pearson Education India. p. 105.
^ Kumaraswamy, P. R.; Copland, Ian (18 Oct 2013). Kumaraswamy, P.R.;
Copland, Ian, eds. South Asia: The Spectre of Terrorism. Routledge.
p. 132. ISBN 978-1317967736.
^ Ridgeon, Lloyd (2003), Major World Religions: From Their Origins to
the Present, Routledge, ISBN 978-0415297967, pp. 258: "The
Quranic term zakat came to signify a form of obligatory charity or
alms tax that was seen as a means of purifying the believer's wealth."
^ Dean, H. & Khan, Z. (1998). "Islam: A challenge to welfare
professionalism". Journal of Interprofessional Care. 12 (4):
Zakat purifies the wealth of
^ Quran 9:103
^ Murata, S. and Chittick, W. C. (1994), The vision of Islam, IB
Tauris, London, ISBN 978-1557785169, p. 16
^ a b c d Heck, Paul L. (2006). "Taxation". In McAuliffe, Jane Dammen.
Encyclopaedia of the Qur'an. vol. 5. Leiden: Brill Publishers.
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.),
Fiqh az-Zakat, Dar
al Taqwa, London, Volume 1, ISBN 978-967-5062-766, p. XL, "Qur'an
used the word zakah, in the meaning known to Muslims now, as early as
the beginning of the Makkan period. This is found in Suras: 7:156,
19:31 and 55, 21:72, 23:4, 27:7, 30:39, 31:3 and 41:7."
^ The English translation of these verses can be read here "Archived
copy". Archived from the original on 10 August 2016. Retrieved 20
August 2016. , University of Southern California
^ Quran 9:5
^ a b c d A. Zysow, "Zakāt." Encyclopaedia of Islam, Second Edition.
^ Obligatory Charity Tax (Zakat), Sahih Bukhari, University of
^ The Book of
Zakat (Kitab Al-Zakat), Sahih Muslim, University of
Zakat (Kitab Al-Zakat), Sunan Abu-Dawood, University of Southern
^ Sunan Abu Dawood, 9:1568
^ Sahih Muslim, 5:2161, 5:2223
^ Sahih al-Bukhari, 2:24:486
^ Kuran, Timur (1996). "The Economic Impact of Islamic
Fundamentalism". In Marty; Martin E.; Appleby, R. Scott.
Fundamentalisms and the state: remaking polities, economies, and
militance. University of Chicago Press. p. 318.
^ Kuran, Timur (2010).
Islam and Mammon: The Economic Predicaments of
Islamism. Princeton University Press. p. 19.
^ Scott, J. C. (1987), Resistance without protest and without
organization: peasant opposition to the Islamic
Zakat and the
Christian Tithe, Comparative studies in society and history, 29(03),
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.),
Fiqh az-Zakat, Dar
al Taqwa, London, Volume 1 and Volume 2
^ Fitzpatrick, Coeli; Walker, Adam Hani (2014).
Muhammad in History,
Thought, and Culture: An Encyclopedia of the Prophet of God.
p. 94. ISBN 978-1-61069-177-2.
^ Abdullahi Ahmed An-Na'im Na (2010),
Islam and the Secular State:
Negotiating the Future of Shari'a, Harvard University Press,
ISBN 978-0674034563, pp. 58–63
^ Koylu, Mustafa (2003),
Islam and its Quest for Peace: Jihad, Justice
and Education, ISBN 978-1565181809, pp. 88–89
^ Nicolas Prodromou Aghnides (1916). Mohammedan Theories of Finance,
Volume 70. Columbia university. p. 205.
^ a b c d e f g Nicolas Prodromou Aghnides (1916). Mohammedan Theories
of Finance, Volume 70. Columbia university. pp. 302–304.
Yusuf al-Qaradawi (2011).
Fiqh Al-Zakāh: A Comprehensive Study of
Zakah Regulations and Philosophy in the Light of the Qurʼan and
Sunna. Islamic Book Trust in affiliation with The Other Press.
pp. 40–41. ISBN 978-967-5062-76-6. Retrieved 4 February
^ "Ruling on one who does not pay zakaah - islamqa.info".
islamqa.info. Retrieved 2015-09-29.
^ Yusuf, Al Qardawi (1984). Fiquh of
Zakat Volume 1. Kingdom of Saudi
Arabia: King Abdul Aziz University Center for Research in Islamic
Economics. p. 19.
^ Quran 9:60
^ a b c d e f g h i j Benda-Beckmann, Franz von (2007). Social
security between past and future: Ambonese networks of care and
support. LIT Verlag, Münster. p. 167.
^ a b Weiss, Anita M. (1986). Islamic reassertion in Pakistan: the
application of Islamic laws in a modern state. Syracuse University
Press. p. 80. ISBN 978-0-8156-2375-5.
^ a b c d Juynboll, T.W. Handleiding tot de Kennis van de
Mohaamedaansche Wet volgens de Leer der Sjafiitische School, 3rd
Edition, Brill Academic, pp. 85–88
^ Jonsson, David (May 2006). Islamic Economics and the Final Jihad.
Xulon Press. p. 245. ISBN 978-1-59781-980-0.
^ a b "Reliance of the Traveller" (PDF). Archived from the original
(PDF) on 17 March 2013.
^ a b c d Visse; Hans; Visser, Herschel (2009). Islamic finance:
principles and practice. Edward Elgar Publishing. p. 29.
^ a b c d Masahiko Aoki, Timur Kuran and Gérard Roland (2012),
Political consequences of the Middle East's Islamic economic legacy,
in Institutions and Comparative Economic Development, Palgrave
Macmillan, ISBN 978-1137034038, Chapter 5, pp. 124–148
^ Mohamad, Shamsiah (2012). "Classical Jurists' View on the Allocation
of Zakat: Is
Zakat Investment Allowed?" (PDF). Middle-East Journal of
Scientific Research. p. 197. ISSN 1990-9233. Retrieved 25
^ Benthal, Jonathan. "The Qur'an's Call to
Alms Zakat, the Muslim
Tradition of Alms-giving" (PDF). ISIM Newsletter. 98 (1): 13.
^ Scott, James C. (1985). Weapons of the weak: everyday forms of
peasant resistance. Yale University Press. p. 171.
^ Jawad, Rana (2009). Social welfare and religion in the Middle East:
a Lebanese perspective. The Policy Press. p. 60.
^ Neyshabouri, Abd al-Husayn. "Shia Calendar". Washington Islamic
Education Center. Retrieved 16 December 2017.
^ a b c d e f Weiss, Anita M. (1986). Islamic reassertion in Pakistan:
the application of Islamic laws in a modern state. Syracuse University
Press. p. 81. ISBN 978-0-8156-2375-5.
^ a b
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.),
Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, pp.
^ See the discussion about Children of Israel in verses
^ Hawting, Gerald R., ed. (2006). The development of Islamic ritual.
Ashgate Publishing. p. 301. ISBN 978-0-86078-712-9.
^ Turner, Bryan (2007). "Religious authority and the new media".
Theory, Culture & Society. 24 (2): 117–134.
^ Hashmi, Sohail H. (2010). "The Problem of Poverty in Islamic
Ethics". In Galston; William A.; Hoffenberg, Peter H. Poverty and
Morality: Religious and Secular Perspectives. Cambridge University
Press. p. 202. ISBN 978-0-521-12734-9.
^ Faiz Mohammad (1991), Prospects of Poverty Eradication Through the
Existing "Zakat" System in Pakistan, The Pakistan Development Review,
Vol. 30, No. 4, 1119–1129
^ Tamimi, Azzam (2001). Rachid Ghannouchi: a democrat within Islamism.
Oxford University Press. p. 140.
^ Bogle, Emory C. (1998). Islam: origin and belief. University of
Texas Press. p. 31. ISBN 978-0-292-70862-4.
^ Khatab, Sayed (2006). The power of sovereignty: the political and
ideological philosophy of Sayyid Qutb. Taylor & Francis.
p. 62. ISBN 978-0-415-37250-3.
^ Zaman, M. Raquibuz (2001). "Islamic Perspectives on Territorial
Boundaries and Autonomy". In Miller, David; Hashmi, Sohail H.
Boundaries and justice: diverse ethical perspectives. Princeton
University Press. p. 189. ISBN 978-0-691-08800-6.
^ a b Marty, Martin E. & Appleby, R. Scott (1996). Fundamentalisms
and the state: remaking polities, economies, and militance. University
of Chicago Press. pp. 320–321.
Zakat by country". Money Jihad. August 9, 2010. Retrieved 9 April
^ Powell, Russell (2009). "Zakat: Drawing Insights for Legal Theory
and Economic Policy from Islamic Jurisprudence". University of
Pittsburgh Tax Review. 7 (43). SSRN 1351024 .
^ Clark, Janine A. (2004). Islam, charity, and activism: middle-class
networks and social welfare in Egypt, Jordan, and Yemen. Indiana
University Press. p. 153. ISBN 978-0-253-34306-2.
^ a b c d e f g h Sohrab Behdad; Farhad Nomani (2006).
Islam and the
moral economy: the challenge of capitalism. Routledge.
^ Tripp, Charles (2006).
Islam and the Everyday World: Public Policy
Dilemmas. Cambridge University Press. p. 125.
^ Kogelmann, Franz (2002). "Sidi Fredj: A Case Study of a Religious
Endowment in Morocco under the French Protectorate". In Weiss, Holger.
Social welfare in Muslim societies in Africa. Nordic Africa Institute.
p. 68. ISBN 978-91-7106-481-3.
^ a b "Muslims give more to charity than others, UK poll says".
nbcnews.com. 22 July 2013. Archived from the original on 26 July 2013.
Retrieved 29 July 2013.
^ Lessy, Z. (2009),
Zakat (Alms-Giving) Management In Indonesia: Whose
Job Should It Be?, La
Riba Journal of Islamic Economy, 3(1), pp.
^ A.H. bin Mohd Noor (2011), Non recipients of zakat funds (NRZF) and
its impact on the performance of zakat institution: A conceptual
model, in Humanities, Science and Engineering (CHUSER), 2011 IEEE
Colloquium, ISBN 978-1-4673-0021-6, pp. 568–573
^ Ariff, Mohamed (1991). The Islamic voluntary sector in Southeast
Islam and the economic development of Southeast Asia. Institute
of Southeast Asian Studies. p. 39. ISBN 981-3016-07-8.
^ a b c "Analysis: A faith-based aid revolution in the Muslim world?".
irinnews.org. 2012-06-01. Retrieved 2012-12-02.
^ However that same year the National Center for Charitable Statistics
reported that "individual" charitable giving in one non-Muslim country
amounted to $228.93 billion (source: "Charitable Giving in America:
Some Facts and Figures". 2012. Retrieved 8 April 2015. )
^ about 400 million people
^ a b c Shirazi, Nasim (May 2014). "Integrating Zakāt and
the Poverty Reduction Strategy of the IDB Member Countries". Islamic
Economic Studies. 22 (1): 79–108.
^ Zeinelabdin, A. R. (1996). "Poverty in OIC Countries: Status,
Determinants and Agenda for Action" (PDF). Journal of Economic
Cooperation Among Islamic Countries. 17 (3–4): 1–40.
^ Böwering, Gerhard, ed. (2013), The Princeton Encyclopedia of
Islamic Political Thought, Princeton University Press. p. 545
^ Lewis, Bernard (2002), The Arabs in History, Oxford: Oxford
University Press, ISBN 0-19-280310-7, page 70-74
^ Iqbal, Zafar and Lewis, Mervyn (2009) An Islamic Perspective on
Governance, ISBN 978-1847201386, pp. 99–115
^ Nienhaus, Volker (2006), Zakat, taxes and public finance in Islam,
Islam and the Everyday World: Public Policy Dilemmas. Sohrab
Behdad, Farhad Nomani (eds.), ISBN 978-0415368230, pp. 176–189
^ Lambton, K.S. (October 1948). "An Account of the Tārīkhi Qumm".
Bulletin of the School of Oriental and African Studies. 12 (3–4):
^ Hamid, S. (1995). "Bookkeeping and accounting control systems in a
tenth-century Muslim administrative office". Accounting Business &
Financial History. 5 (3): 321–333.
^ Kulke, H. and Rothermund, D. (1998), A History of India, 3rd
Edition, Routledge, ISBN 0-415-15482-0, pp. 158–163
^ Momen, Moojan (1987). An Introduction to Shi'i Islam: The History
and Doctrines of Twelver Shi'ism. Yale University Press. p. 179.
^ Martin, Richard (2003) Encyclopedia of
Islam & the Muslim World,
Macmillan Reference, ISBN 978-0028656038, pp. 274, 350–351
^ Rose, Ebaugh and Cherry (2014). Global Religious Movements Across
Borders: Sacred Service. Ashgate. pp. 149–150.
^ Meri, Josef W. (ed.). Medieval Islamic Civilization: An
Encyclopedia. Psychology Press. p. 145.
^ a b "Sadaqat-ul-Fitr". Hidaya Foundation. Retrieved 8 April
^ Kasule, O. H. (1986). "Muslims in Trinidad and Tobago". Journal
Institute of Muslim Minority Affairs. 7 (1): 195–213.
^ a b Buehler, M. (2008). "The rise of shari'a by-laws in Indonesian
districts: An indication for changing patterns of power accumulation
and political corruption". South East Asia Research. 16 (2):
^ Al-Hamar, M., Dawson, R., & Guan, L. (2010), A culture of trust
threatens security and privacy in Qatar, IEEE 10th International
Conference, ISBN 978-1-4244-7547-6, pp. 991–995
Books and articles
P. Bearman ed. (2012). Encyclopaedia of Islam, Second Edition. Brill
Joseph J. Cordes, Robert D. Ebel, Jane Gravelle ed. (2005).
Encyclopedia of Taxation and Tax Policy. Urban Institute
John L. Esposito ed. (2009). The Oxford Encyclopedia of the Islamic
World. Oxford University Press.
Hunter, Shireen; Malik, Huma; Senturk, Recep (2005).
Islam and Human
Rights: Advancing a U.S.–Muslim Dialogue. Center for Strategic and
International Studies, 2005.
Mattson, Ingrid (2003). "Status-Based Definitions of Need in Early
Zakat and Maintenance Laws". In Michael Bonner; Mine Ener; Amy
Singer. Poverty and charity in Middle Eastern contexts. SUNY Press.
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.
Fiqh al Zakah (Vol. I), Dr. Yusuf al Qardawi
Zakat Handbook: A Practical Guide for Muslims in the West
The Institution of Zakat: An Obligation and an Opportunity (2005) The
Zakat Committee of The Council of Islamic Organizations of
Shia Muslims view on Zakat
Sunni Muslims view on
Peasant opposition to the Islamic
Zakat and the Christian Tithe, James
Scott (1987), Journal: Comparative Studies in Society and History
THE INFLUENTIAL LEGACY OF DUTCH ISLAMIC POLICY ON THE FORMATION OF
ZAKAT (ALMS) LAW IN MODERN INDONESIA, Arskal Salim (2006), Journal:
Pacific Rim Law & Policy Review
Types of charitable
Charitable trust / Registered charity
Mutual-benefit nonprofit corporation
Public-benefit nonprofit corporation
Charity and religion
Giving What We Can
Charity / thrift / op shop
Earning to give
List of charitable foundations
Master of Nonprofit Organizations
Wall of Kindness
Outline of Islam
God in Islam
Prophets of Islam
Timeline of Muslim history
Islam by country
Ma malakat aymanukum
Sources of law
Alchemy and chemistry
Geography and cartography
Liberalism and progressivism
Conversion to mosques
Criticism of Islam
Islamic view of miracles
Persecution of Muslims
Quran and miracles