Allah [subhanahu wa ta3la] says in Surah Tawbah, ayah 60:
إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاء وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللّهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِّنَ اللّهِ وَاللّهُ عَلِيمٌ حَكِيمٌ
The charity (Zakat) are meant only for the poor and the needy and those who are in charge thereof, those whose hearts are to be reconciled; and to free those in bondage, and to help those burdened with debt, and for expenditure in the way of Allah and for the wayfarer. This is an obligation from Allah. Allah is All-Knowing, All-Wise.
Author: Husayn H. Shihatah & Dr. Abd as-Sattar | Size: 1MB | Pages: 71 | Format: PDF
A Guide to Accounting Zakah sheds light on how calculate Zakah due in different commercial, industrial and economic activities of various institutions and businesses. Also the second part of this book deals with Zakatul-Fitr. On whom is it obligatory? To whom should it be given? What types of food should be given or can money be substituted? These questions and others are answered herein, along with some brief notes on fasting itself.
Author: ibn Taymiyyah | Size: 650kB | Pages: 20 | Format: PDF
This is a translation one of the smaller publications from the words of Shaykh Al-Islam Taqiuddin Ahmad bin Abdul-Halim Ibn Taymiyyah. It has been published in this form a variety of times with a number of minor additions to the text under the title, Haqiqatus- Siyam, or The Nature of Fasting.
Author: Abdullaziz Bin Abdullah Bin Baz | Size: 1 MB | Pages: 26| Format: PDF
The Book Of Zakaah: A brief but nice booklet discussing Zakaah, those items and amounts upon which it is due, and where it is to be spent. Includes a few important fataawa related to Zakaah.
I wrote this treatise in order to sincerely advise and remind [the Muslims] about the obligation of Zakaah, a matter in which many Muslims have been too careless and lenient. Many do not offer their Zakaah in accordance to what has been legislated in the religion, despite its greatness and its being one of the five pillars of Islam without which it (Islam) cannot stand. The Prophet (PBUH) said: “Islam has been built (by Allah) upon five: The testimony (Shahaadah) that none has the right to be worshipped except Allah, and that Muhammad is the Messenger of Allah (Laa ilaaha ill Allah, Muhammad ur Rasoolullaah); establishing Salaah, giving Zakaah, Fasting (Sawm) the month of Ramadan, and performing Hajj to the House [of Allah] (the Ka’bah).” (Bukhari and Muslim) The fact that Zakaah is an obligation upon the Muslims is one of the most apparent indications of the beauty of Islam and the concern it has for its adherents. The benefits of Zakaah are indeed numerous, and [it has been made obligatory] due to the dire need of the poor amongst the Muslims.
By Muhammad Salih Al-Munajjid. This short book explains the necessity for the proper collection and distribution of Zakat.
Imam Ibn ul Qayyim al Jawziyyah
Mukhtasar Zaad al Ma`aad of Ibn ul Qayyim
Of the five fundamentals of Islam, Zakat occupies the second position (after the shahada), the first being prayer. This word is derived from the verb ‘Zaka’, which means: ‘It (a plant) grew.’ The second derivative of this word carries the sense of purification, e.g., ‘Qad aflaha man zakkaha (he is indeed successful who purifies himself). Spending the wealth for the sake of Allah purifies the heart of man of the love of material wealth. The man who spends offers that as a humble gift before the Lord and thus affirms the truth that nothing is dearer to him in life than the love of Allah and that he is fully prepared to sacrifice everything for His sake. There is no burden of obligation on one who receives Zakat, but a sense of thankfulness and gratitude on the part of the giver, since has been enabled by the recipient to discharge his obligation that he owes to Allah and society. Zakat is paid on surplus of wealth that is left over after the passage of a year. It is thus a payment on the accumulated wealth. Leaving aside animals and agricultural yield, Zakat is paid at almost a uniform rate of 2 ½%.
The minimum standard of surplus wealth over which Zakat is charged is known as ‘Nisab’. It differs with different kinds of property, the most important being nearly 21 OZ in case of silver and 3 OZ in case of gold. The Nisab of cash is the same as that of gold and silver. Twenty percent of buried treasure, i.e. wealth that does not imply exertion of effort in collecting it; as for agricultural crops that require labour to gain, Zakat would be 10% and it is known as `Ushur (tenth). If the land is irrigated by artificial methods, one-twentieth part of the yield is to be paid as Zakat. Should the land producing the yield be in need on constant labour and catering, then the owner is bound to pay one-fortieth of the produce. There is no Zakat on less than five camels, but if the person pays it out of his own sweet will that would be a voluntary act of charity. Upon five camels the Zakat is one goat, provided they subsist upon pasture throughout the year, because Zakat is due only upon such camels as live on pasture and not upon those which are fed in the house with fodder. One goat is due upon any number of camels from five to nine, and two goats on any number from ten to fourteen. There on any number from fourteen to nineteen and four upon any number from twenty to twenty-four and upon any number of camels from twenty-five to thirty-five, the Zakat is a ‘Bint-al-Makhaz’, that is, a camel’s yearling colt.