Zakat: Obligatory Almsgiving
The Third Pillar of Islam, purifying wealth by giving its due right to those in need
The Quranic Command
وَأَقِيمُوا الصَّلَاةَ وَآتُوا الزَّكَاةَ وَارْكَعُوا مَعَ الرَّاكِعِينَ
"And establish prayer and give Zakat and bow with those who bow [in worship]." (Al-Baqarah 2:43)
Zakat appears in the Quran alongside prayer (salah) in thirty-two verses, establishing that these two acts of worship are inseparable companions. The root z-k-w carries two meanings simultaneously: purity and growth. By giving Zakat, one purifies the remainder of one's wealth and witnesses it grow by divine blessing.
The Prophet ﷺ declared: "Islam is built upon five things: the testimony that there is no deity worthy of worship but Allah and that Muhammad is the Messenger of Allah, the establishment of prayer, the payment of Zakat, the pilgrimage to the House, and the fast of Ramadan." (Bukhari 8, Muslim 16)
Who Must Pay Zakat
Muslim
Zakat is an obligation on every Muslim who meets the conditions. Non-Muslims are not obligated.
Adult (Baligh)
The majority of scholars hold that Zakat is obligatory on adults. The Shafi'i and Hanbali schools also require it on a child's wealth, paid by the guardian.
Free Person
Historically, enslaved persons had no independent ownership. This condition is moot in the contemporary context.
Owns Nisab
The person must own wealth equal to or exceeding the nisab threshold, the minimum amount that triggers Zakat liability.
Hawl Completed
One full lunar year (hawl) must have passed with the wealth continuously at or above nisab. Exception: agricultural produce and treasure (rikaz) have no hawl.
Full Ownership
The wealth must be in full, stable possession, not borrowed, not encumbered by debts that would reduce it below nisab.
Nisab in brief: The gold nisab is the equivalent of 85 grammes of pure gold; the silver nisab is 595 grammes of pure silver. Because gold and silver prices diverge, the silver nisab (lower) casts a wider obligation net. One may use either standard; many contemporary scholars advise using whichever benefits the poor (typically the lower silver-based nisab).
What Is Subject to Zakat
الذهب والفضة
Gold & Silver
Gold nisab: 85 grammes of gold (approx. 7.5 tola). Silver nisab: 595 grammes of silver (approx. 52.5 tola). Rate: 2.5%. Applies to jewellery, bullion, and coins held for one full lunar year (hawl).
النقود والمدخرات
Cash & Bank Balances
Money in hand, savings accounts, and bank balances that meet the nisab of either gold or silver after holding for one year. Rate: 2.5%.
عروض التجارة
Trade Goods
Merchandise and stock held with the intention of resale (urud al-tijarah). Valued at current market price at the time Zakat becomes due. Rate: 2.5%.
الأنعام
Livestock
Camels, cattle, sheep and goats that graze freely (sa'imah) for most of the year. Complex nisab scales apply per species, established in the hadiths of the Prophet ﷺ to Mu'adh ibn Jabal and Abu Bakr al-Siddiq.
الزروع والثمار
Agricultural Produce
Crops and fruits at harvest. Rate: 10% if irrigated by rain or natural sources (without human effort); 5% if irrigated by mechanical means. The hawl (one year) condition does not apply to produce.
الأسهم والاستثمارات
Business & Investment Assets
Shares, investment funds, rental income, and receivable debts are subject to scholarly ijtihad. The majority hold that Zakat applies at 2.5% on the zakatable portion of the underlying assets.
The Eight Categories of Recipients
إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِّنَ اللَّهِ
"Indeed, Zakat expenditures are only for the poor and for the needy and for those employed to collect [Zakat] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveller, an obligation [imposed] by Allah." (At-Tawbah 9:60)
Al-Fuqara (The Poor)
Those who possess less than the nisab threshold and lack sufficient means to meet their basic needs. This is the primary category for whom Zakat is intended.
Al-Masakin (The Needy)
Those who have some income or possessions but still fall below the minimum necessary standard of living. Scholars differ on whether this is more or less severe than al-fuqara, but both are entitled to Zakat.
Al-Amilin (Zakat Collectors)
Those appointed by the Islamic authority to collect, administer, and distribute Zakat. Their compensation comes from Zakat funds even if they are not personally in need.
Al-Mu'allafati Qulubuhum (Those Whose Hearts are to be Reconciled)
New Muslims whose faith may need strengthening, or non-Muslims whose goodwill towards Islam is sought. This category was prominent in the early period; scholars differ on its applicability today.
Fi al-Riqab (Freeing Slaves)
Historically used to free enslaved people. In the contemporary context, scholars apply this to freeing people from oppression, captivity, or debt bondage where applicable.
Al-Gharimin (The Debt-Ridden)
Those who have incurred debt for permissible purposes and are unable to repay it. Zakat may be given directly to creditors on their behalf or given to them to settle their debts.
Fi Sabil Allah (In the Way of Allah)
Historically: soldiers fighting for Islam. Contemporary scholars extend this to legitimate Islamic causes including education, propagation of the faith (da'wah), building mosques, and similar activities that serve the Muslim community.
Ibn al-Sabil (The Wayfarer)
A traveller who has become stranded and lacks sufficient funds to return home, even if wealthy in his own country. Zakat is given to cover the cost of returning home.
Zakat al-Fitr
زَكَاةُ الْفِطْرِ
Zakat al-Fitr is a separate, mandatory charitable payment due at the end of Ramadan. It purifies the fasting person of any lapses or indecent speech during the fast, and provides food for the poor on Eid day.
The Prophet ﷺ said: "The Messenger of Allah ﷺ ordained Zakat al-Fitr [to be given] on behalf of every free or enslaved person, male or female, young or old, from among the Muslims, one sa' of dried dates or one sa' of barley." (Bukhari 1503, Muslim 984)
Timing: It must be paid before the Eid prayer. Paying it a day or two early is permitted; paying it after the Eid prayer renders it an ordinary charity (sadaqah), not Zakat al-Fitr. The quantity is one sa' (approximately 2.5 kg) of the local staple food per member of the household. A cash equivalent is accepted in the Hanafi and some other schools.
The Spiritual Dimension of Zakat
Zakat addresses the deepest spiritual disease: attachment to wealth. The Quran warns: "And do not let those who greedily withhold what Allah has given them of His bounty think it is better for them. Rather, it is worse for them. Their necks will be encircled with what they withheld on the Day of Resurrection." (Al-Imran 3:180)
The theology of Zakat rests on the principle that all wealth belongs ultimately to Allah, and human beings are its trustees (khulafa). The 2.5% is not a tax imposed by the state but an acknowledgment of this divine ownership and a means of circulating wealth through society so that prosperity does not remain concentrated among the wealthy.
The Prophet ﷺ taught: "Protect your wealth with Zakat, treat your sick with sadaqah, and meet misfortune with supplication and humility." (Abu Dawud 1449, graded hasan)
خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصَلِّ عَلَيْهِمْ إِنَّ صَلَاتَكَ سَكَنٌ لَّهُمْ
"Take from their wealth a charity by which you purify them and cause them to grow, and invoke [Allah's blessings] upon them. Indeed, your invocations are reassurance for them." (At-Tawbah 9:103)