Zakat is mentioned in the Makki surahs of the Qur’an, but primarily in the context of charity and almsgiving.
Allah Almighty says: “قَدْ أَفْلَحَ الْمُؤْمِنُونَ الَّذِينَ هُمْ فِي صَلَاتِهِمْ خَاشِعُونَ وَالَّذِينَ هُمْ عَنِ اللَّغْوِ مُعْرِضُونَ وَالَّذِينَ هُمْ لِلزَّكَاةِ فَاعِلُونَ” Translation: Indeed, the believers have succeeded—those who are humble in their prayers, those who turn away from idle talk, and those who give Alms (Zakat).
And He has said: “وَوَيْلٌ لِلْمُشْرِكِينَ الَّذِينَ لَا يُؤْتُونَ الزَّكَاةَ وَهُمْ بِالْآخِرَةِ هُمْ كَافِرُونَ” Translation: “And woe to the polytheists—those who do not give Alms (Zakat) and who disbelieve in the Hereafter.”
Alms (Zakat) is also addressed in the teachings of the Prophet (peace and blessings be upon him) and in the characteristics and virtues of Islam that were presented to some of the kings and rulers of that time.
Ja ‘far ibn Abi Talib (MABH) stated in the court of Negus: “He has commanded us to worship only Allah and not associate anything with Him. He has also instructed us to establish prayer, give Alms (Zakat), and observe fasting.” This event took place in the fifth year of Prophethood.
The Need for a Specific System of Alms (Zakat) and a Law Compatible with All Classes, Societies, and Eras
As the Islamic community reached its peak in faith, moral discipline, obedience, generosity, self-sacrifice, and freedom from individual and societal selfishness, Islam gained strength through the devotion and sacrifices of Muslims. The Islamic society expanded, encompassing diverse social structures and moral levels, including the wealthy, the poor, and the middle class.
On one hand, there were generous individuals who gave willingly and found joy in charity and self-sacrifice, as if giving had become their pastime. On the other hand, there were misers, greedy individuals, and those who adopted a more moderate approach. Over time, Sharia laws were implemented in the community—universal, eternal laws that Muslims in the East and West, from the beginning of time to the end, in both simple and complex civilizations, adhere to in every circumstance.
These laws are accompanied by a powerful force of faith, inspiring the greatest acts of bravery and sacrifice while making hardships easier to endure. Even during periods of weak faith, observed in certain parts of the Muslim world and among later generations, these laws continue to serve as a guide for life and behavior, helping believers navigate challenges and difficulties.
At this point, the divine wisdom and mercy of Allah required the establishment of a legislative system for Alms (Zakat)—a system with clearly defined limits, precise amounts, and specific eligibility criteria. This system is balanced, ensuring that wealthy individuals do not find it insignificant while also preventing the middle class and eligible recipients of Zakat from neglecting their obligations.
Moreover, Allah did not leave the determination of Alms (Zakat) to human judgment, emotions, ambitions, or temporary sentiments, which fluctuate over time. Neither did He entrust it to lawmakers or scholars, whose opinions can be swayed by desires and external pressures. Therefore, Alms (Zakat) was made obligatory, and its threshold and amount were specified by divine command.
The Wisdom Behind the Alms (Zakat) System
Shaykh al-Islam Ahmad ibn Abdul Rahim al-Dehlawi (MABH) beautifully explained the philosophy behind the legislation of Alms (Zakat). He stated: “It became necessary to specify the amounts of Alms (Zakat) because, without it, some individuals would exaggerate and exceed the limits, while others might give too little, making it insignificant and ineffective in addressing miserliness. It also had to be neither too burdensome nor too lenient. Additionally, a specific timeframe for collection was necessary—neither too short to cause hardship nor too long to delay assistance to the needy.
It was also highly beneficial for the system of Alms (Zakat) to align with fair tax laws imposed by rulers, as this would facilitate compliance. When religious obligations align with common societal practices, people do not perceive them as burdensome. In this way, Alms (Zakat) becomes an easier and more compassionate obligation.”
What Wealth is Subject to Alms (Zakat)?
The Prophet (peace and blessings be upon him) specified the types of wealth subject to Alms (Zakat), its threshold, and the timing of the obligation. He established Alms (Zakat) for four main categories of wealth commonly found among people:
1. Agricultural produce and fruits
2. Livestock (such as cows, camels, and sheep)
3. Gold and silver, which form the foundation of the global economy
4. Various types of trade goods
Ibn Qayyim (MABH) elaborated on the wisdom behind selecting these categories and the differences in thresholds and timing. In his book, Zad al-Ma‘ad, he wrote: “Allah has made Alms (Zakat) obligatory once a year and mandated it on agricultural produce and fruits at the time of their harvest. Requiring it more frequently would burden wealth owners, while making it a one-time obligation in a lifetime would harm the needy. The most just system is an annual obligation.
Furthermore, different amounts of Alms (Zakat) were set based on the effort required to acquire wealth. A fifth (20%) is required on wealth obtained effortlessly, such as buried treasures and discoveries, without the condition of passing a full year. A tenth (10%) is required on wealth that requires some effort, such as agricultural produce and fruits that necessitate plowing, irrigation, and planting—provided they are naturally irrigated by rainfall or rivers. If irrigation requires additional effort, such as using wells or water mills, only half of a tenth (5%) is required.
For wealth that demands continuous labor, such as trade goods, a fortieth (2.5%) is required, considering the greater effort involved. Agricultural produce grows faster than trade goods, so the Alms (Zakat) rate is higher. Within agriculture, crops that are naturally irrigated grow better than those requiring manual irrigation, justifying different rates. Similarly, discovered treasures grow effortlessly, justifying a higher rate of Alms (Zakat).”
Since not all wealth qualifies for Alms (Zakat), specific thresholds were established to balance the rights of the wealthy and the needs of the poor, such as:
– 200 dirhams of silver
– 20 mithqals of gold
– Five wasqs of grains and fruits (equal to five camel loads)
– 40 sheep, 30 cows, and five camels
The Wisdom Behind Specifying the Amount and Time of Alms (Zakat)
Shaykh al-Islam Ahmad ibn Abdul Rahim al-Dehlawi (MABH) further explained the wisdom behind selecting Zakat categories and setting its timing. He said: “The types of wealth that just rulers have historically taxed in temperate regions are four, as these taxes are neither too burdensome nor irrational:
1. Profitable (growing) wealth, which requires protection and usually involves trade across borders. Paying Alms (Zakat) on such wealth is easier because its increase is visible, making the obligation proportional to the gains. These include:
– Grazing livestock
– Agricultural produce
– Trade goods
2. The wealthy and capitalists, as they require protection from thieves and incur expenses where Alms (Zakat) payment is not burdensome.
3. Effortlessly acquired wealth, such as buried treasures and discovered valuables, which are like free gifts and thus easier to give in charity.
4. Taxes on business owners and earners, as they form the majority of society. A small amount taken from them is light on individuals but significant when combined.
Since commerce operates on an annual cycle, and most Alms (Zakat) categories fall within it, the yearly period was deemed suitable. It also accounts for all seasons, ensuring a fair system. Moreover, the easiest and most practical approach is to collect Alms (Zakat) in kind—for instance, taking a sheep from sheep herds or a cow from cattle herds. This method is fair and aligns with economic realities.”
