Zakāh (Zakāt) poor dues

Zakāh Zakāt or poor dues "alms giving", one of the Five Pillars of Islam, is the giving of a small percentage of one's possessions (surplus wealth) to charity generally to poor and needy Muslims individual. It is often compared to the system of tithing and alms, but it serves principally as the welfare contribution to poor and needy Muslims, although others may have a rightful share.  It is the duty of an Islamic community not just to pay and collect zakat but to distribute it fairly as well.

Zakat is sometimes refers as sadaqah - plural, sadaqat.  Generally the Sharing of wealth is called zakat whereas the sadqat could be sharing of wealth as well sharing of happiness among God's creation such as saying kind words or smile at someone or take care of animals or environments etc.

Zakat or sadqah is worship in Islam a means of spiritual purification. It is not a burden nor it replace the any taxation system but serves as socio-financial system of Islam by re-distributing the wealth among poor and needy.

There is no disagreement among Muslims about the obligatory nature of zakat throughout the Islamic history, denying Zakat equals denying the Islamic faith. The Muslim jurists differ on many minor details of zakat, each has his own opinion and arguments.  These difference of opinion may include rate, the exemptions, the kinds of wealth that are zakatable  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 jewellery.  Some require certain minimum nisab (threshold) for zakatability, some don't. etc.  The  minor differences also exist about the disbursement of zakat.

There is an total agreement among Muslim jurists that zakat is obligatory on the Muslim who has reached puberty, who is sane, who is free, and who owns the minimum assigned amount , nisab.   But disagree on whether it is compulsory on the funds (liquid possessions) of the child and the insane individual.  Muslims jurists have agreed that zakat is obligatory on Muslims only and is not obliged from non-Muslims.

The Qur'an does not provide the definition of zakatable wealth nor does it provide the required percentages in zakat.  It is left to Sunnah to give, by example or by directives. It must be realized, however, that the Qur'an mentions a few kinds of zakatable possessions (assets), such as gold and silver, crops and fruits, earnings of trade and other business enterprises and what is drawn from beneath the earth (natural resources).

Muslims fulfill this religious obligation by giving a fixed percentage of their surplus wealth.  Zakat has been paired with such a high sense of righteousness that it is often placed on the same level of importance as offering Salat.  Muslims see this process also as a way of purifying themselves from their greed and selfishness and also safeguarding future loss.  In addition, Zakat purifies the person who receives it because it saves him from the humiliation of begging and prevents him from envying the rich.  Because it holds such a high level of importance the "punishment" for not paying when able is very severe declared by the Al-Quran.

There are two categories of charities in Islam - obligatory and voluntary

Obligatory

Almsgiving on possessions - Zakah

Almsgiving on self Sadaqatul fitr (fast-breaking zakah)

Almsginvg on produce on land 'Ushr land tax

Almsgiving on animal

Voluntary

Donation to build Mosques and Schools

Helping Non-Muslim etc

Possessions (assets) that are zakatable

Zakat on gold, silver currency and jewellery

Zakat on cash or its equivalent such as bonds, shares of joint companies etc.

Zakah on rented buildings, plants (factory), and fixed capital

Zakah on commercial assets such as inventories, work in process etc.

Zakah on livestock

Zakah on agriculture

Zakah on honey and animal products

Zakah on mining and fishing

Minimums and amounts

Most Muslims pay 2.5% of their zaktable possession held  for a full lunar year, 5% or 10% of certain type of harvests depending on irrigation. Exempt from Zakat are a person's house and personal transportation.

Zakat is not mandatory on harvest if the total did not reach the minimum limit (nisāb) of about 653 kilograms of crops, nor on gold amounts if the owner has less than 85 grams of gold or less than 595 grams of silver.

Who is entitled to receive Zakat

Eight catergory of individual may received the zakat, Noble Quran (9:60)

1. A needy - Fuqara'

2. Extreme poor Muslim - Al-Masakin

3. Those employed to collect - Aamileen

4. Those whose hearts are to be won - Muallafatul Quloob

5. To free the captives - Ar-Riqaab

6. Those in debt - Al Ghaarimeen

7. In the way of Allah - Fi Sabeelillah

8. Wayfarer - Ibnus-Sabeel

As a general rule, the recipient must be a Muslim living individual who does not possess wealth equal or an excess of a prescribed threshold amount Nisaab
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