Fiqh Al Zakah by Dr. Yusuf al Qardawi

Before I delineate the obligatory nature of zakah and its position in this religions of Islam, it is useful to examine the position of the poor in the class structures of the societies before Islam, the extent of response to their needs, and the care about their Problems in ancient laws and religions. By so doing, one can show how much Islam superseded other religions in its care of the poor and in the establishment of social justice, social insurance, and social solidarity on the strong basis stated in the Book of God and in the Sunnah of His Messenger, (p).

Poverty and destitution are as old as history. It is fair to say that all human communities have some people who call for the care of the poor. Feeling for others' sufferings never ceased throughout the history of humanity and attempts to provide relief and to solve Problems continue in all civilizations. In spite of all that, the situation of the poor has been extremely bad. It has always been a dark spot in human history. All societies had such injustice and did not follow the humanitarian advice of their philosophers and prophets. One historian talks about the relations between the rich and the deprived poor in ancient civilizations in the following way: "In every nation that existed on earth one could easily recognize two classes of people, the rich and the poor.

The rich class exercised power and always became richer and inflated while the deprived class was weak and smashed down to earth. With that contradiction the social structure of that civilization would eventually fall apart, with the rich wondering why everything was deteriorating."1 Egypt in its early history was like a godly paradise on earth, producing all kinds of goods that were more than abundant for its people and at the same time its poor classes could not find even the mere sustenance of food, because the rich class left nothing of substance for them. When the great famine hit Egypt during the region of the XII dynasty, poor people sold themselves as slaves to the rich who made them even suffer more. In ancient Babylon the situation was the same. The poor had no rights to the fruits of their land in spite of huge production. The ancient Persia, Greece, and other kingdoms were also similar. The poor were driven by whips and sticks to lowest jobs an were punished severely and sometimes savagely slaughtered for the slightest errors. In Sparta the rich left for the poor rocky lands that was not fertile, so they lived on suffering. In Athens, the rich used to sell the poor as slaves if they failed to pay tolls imposed on them. In Rome, the source of Western law, the rich ruled over the whole nation, distinct and high-ranked, reducing others to untouchables compared to them. The poor were forced to obey them and this often forced them to escape and find their way out of Rome. As described by Mitchle said about the Roman Empire:

“The poor were descending deeper and deeper into poverty while the rich were increasing their wealth. When the Roman empire was abolished and European kingdoms rose in its place, the plight of the poor became even worse. They used to be sold with the land like livestock under the fuedal system of these kingdoms.”2

All religions, including man-made religions, did not neglect this humanitarian social issue, without which brotherhood and quality of life would not be realized. More than four thousand years ago in Babylon, Hamurabi, in introducing the first known recorded law on earth, stated "God's had sent me to prevent the omnpotents from suppressing the powerless subjects and to guide people and secure prosperity for creatures." Thousands of years ago, people, in ancient Egypt, expressed the sentiment that it was their religious duty to give bread to the hungry, cloth to the naked, and passage on their boats to the incapable, or to be father of the fatherless, husband of the widow, and a protector to the outcast in cold winter.3

The voice of heavenly religions was Iouder in calling for care of the poor and powerless than other secular systems, for the former had deeper effects than any human philosophy or man-made law. I cannot believe any Messenger of God to have passed through the world without calling for the care of the poor, which is called in the Qur'an zakah. In the Holy Qur'an, which is the most authentic heavenly document existing on earth today, we find mention of the messages of Ibrahim, Ishaq, and Ya'qub. God says:

"And We made them leaders, who guide men by our command, and We sent inspiration to do good deeds, to establish regular prayers, and to practice zakah, and they constantly served Us."4 Isma'il's message is described following: "And also mention in the story of Isma'il who was strictly true to what he promised. He was an apostle and a Prophet and he enjoined on his people prayer and Zakah, and he was most acceptable in the sight of his Lord."5 We also see the pledge of bani Isra'il: "And we took a covenant. from the children of Isra'il: worship none but God, treat with kindness your parents and kindred and orphans and all those in need, speak fair to the people, be steadfast in prayer, and practice zakah. Then did ye turn back except a few among you, and ye backslide".6 In another verse this pledge is described "God did afore time take a covenant from the children of Isra'il, and We appointed twelve captains among them and God said I am with you if you establish regular prayer, practice zakah, believe in apostles, honor and assist them and loan to God a magnificent loan. Verily I will wipe out from you your evils, and admit you to gardens with rivers flowing beneath, but if any of you after this resisted faith he has surely wandered from the path of rectitude.7 The message of Jesus Christ is described by his own words as a baby in the cradle "And He hath enjoined on me prayer and zakah as long as I live. About the People of the Book in general, God said, "And you have been commanded no more than this: To worship God, offering Him The Obligatory Nature of Zakah and its Place in Islam 5

sincere devotion, be true in faith, establish regular prayer and practice zakah, and that is the religion right and straight.9

In the Old and New Testaments as they exist today, we find many recommendations and directives to have mercy for the poor and to care about the widow, the orphans, and the weak. In the Old Testament, proverbs 22:13 we read "If a man shuts his ears to the cry of the helpless, he will cry for help himself and not be heard. --A gift given in secrecy placates an angry man." In proverbs 22: " The kindly man be blessed for he shares his food with the poor" And in proverbs 27: "he who gives to the poor will never be in need and he who prevents the poor and turns his eyes away from him will have my wrath." And in Deuteronomy 15:7-11 "When one of your fellow countrymen...becomes poor, do not be hard-hearted or closefisted with your countrymen in his need. Be open-handed towards him and lend him on pledge as much as he needs...Give freely to him and do not begrudge him your bounty, because it is for this very bounty that the Lord, your God will bless you in everything that you do or undertake. The poor will always be with you in this land, and for that reason I command you to be open-handed with your countrymen, both poor and distressed, in your own land." In 14:22-29 of the same "Year by year, you shall set aside a tithe of all the produce of your seed, of everything that grows on this land... At the end of every third year, you shall bring out all the tithe of your produce for that year and leave it in your settlements so that the Levites, who have no holding or patrimony among you and aliens, orphans and widows in your settlement may come and eat their fill. If you do this the Lord, your God, will bless you in everything to which you set your hand." In the New Testament, Luke 13:33 "Sell what you have and give charity" and in Luke 13:10-14 "he who has two garments must give to he who has none. He who has food must do the same." In Luke 11:41 "let what is in the cup be given in charity and all is clean." And in Luke 14:l2-14 "Then he said to his host when you are having a party for lunch or supper, do not invite your friends, your brothers, or other relations or your rich neighbors, they will only ask you back again and so you will be repaid. But when you give a party, ask the poor, the crippled, the lame, and the blind and so find hapiness for they have no means to repaying you, but you will be repaid on the day when good men rise from the dead." In Luke 21:1-4, "He looked up and saw the rich people dropping their gifts into the chest of the temple treasury, and he noticed a poor widow putting in two tiny coins, I tell you this, ha said, 'This poor widow has given more than any of them, for those others who have given had more than enough, but she, with less than enough, has given all she had to live on". In Matthew 5:41,42 "Give them what you are asked to to give and do not turn your back on a man who wants to borrow" and in Matthew 6:1-4 "Be careful not to make a sham of your religion by charitable giving before men, if you do, no reward awaits you at your Father's house in heaven. Thus when you do an act of charity, do not announce it with a flourish of trumpets as the hypocrites do in synagogues and in the streets to win admiration from men. I tell you this: they have their reward already. Do not let your left hand know what you right is doing. Your good deed must be secret and your Father who sees what is done in secret will reward you." In Matthew 10:42 "and if anyone gives so much as a cup of cold water to one of these little ones, because he is a disciple of mine, I tell you this: that man will assuredly not go unrewarded.".

These are supreb examples of the care of previous religions toward the poor and the needy and this was the essence of the message of heavenly scripts before the Qur'an. Some observations, however, must be recorded.

1. These texts do not go beyond recommendations and encouragement to be merciful toward the poor and wary of selfishness and miserlihood. It is a loud call to voluntary and individual charity.

2. These statements on charity do not make it compulsory so that those who abstain from charity do not feel that they have left an essential part of their religion and that they would be punished by God in this life and in the afterlife.

3. It is left to the human conscience to give charity: the state is not given any authority in its collection and distribution.

4. The amount that should be given, the kinds of wealth that are subject to give from and circumstances and conditions of the fulfillment of this charity are not specified. This makes it impossible for state to institutionalize it on any religious grounds.

5. Caring for the poor does not reach the extent of a rigorous attempt to deal with the problem of poverty, to eliminate it, to dry its sources or to transform the poor into property owners and landowners. These calls ended at attenuation of the misery and suffering of the poor.

Consequently, the poor and weak remain at the mercy of the rich and powerful. If the latter are motivated by the love of God, the sense of an afterlife, or their own conscience, then the poor are helped and relieved. But if the faith of the wealthy are wicked, if they love accumulation and exclusive pursuit of their own desires, the poor is left to their suffering without anyone to defend their rights against the rich. This is usual when charity is left voluntary and up to the conscience of individuals.

Islam is unprecedented in the extent of its care for the poor and its zest to solve the problem of poverty whether through directives and recommendations that exhort Muslims to have mercy on the poor, by means of legislation and laws, or through implementation and application.

It is apparent that as early as the first few months of the Makkan period when Muslims were still a handful of men and women prevented from practicing and calling for this new religion and not constituting a political entity, that the humane social aspect of Islam -- caring about the poor and the destitute, was highly evident. This concept is expressed in the Qur'an as "feeding the poor", "spending of the sustenance that God has provided", "a right to he who asks and to the deprived who does not ask", or "a right to the destitute and the wayfarer", and sometimes, the term "establishing zakah", is used.

It suffices to read in the Makkan suras the following great verses:

In sura al Muddathir, one of the very early revelations of the Qur'an, we see a scene from the day of judgment. The righteous people in their heavenly gardens inquire of the dis-believers and liars whom the fires of Hell encompasses, what were the reasons for their punishment. Among those reasons are neglecting the rights of the poor, letting him be beaten by hunger, nakedness, and suffering, and turning their faces away from him.

God says: "Every soul will be held in pledge for its deeds except the companions of the right hand they will be in gardens of delight. They will question each other and ask of the sinners, 'What led you into hellfire?' They will say, 'we were not of those who prayed, nor were we of those who fed the indigent, but we used to talk vanities with vain talkers and we used to deny the day of judgment.10 Similar to feeding the poor is clothing, sheltering, and providing necessities for them. In sura al Qalam, God tells the story of those who owned a garden and collected its fruits at night in order to prevent the poor and needy that come on harvest day from taking some charity. Because of that God sent to them a quick punishment. The verses read: "Then there came on the gardens a visitation from thy Lord which swept away all while they were asleep so the garden became by morning like a dark and desolate spot whose fruits had been gathered. As the morning broke, they called out one to another, 'Go ye to your tilthe be times in the morning if ye would gather the fruits', so they departed conversing in secret, low tones, saying, 'let not a single indigent person break in upon you into the garden this day?', and they opened the morning strong in an unjust resolve but when they saw the garden they said we have surely lost our way. Indeed we are shut out of the fruits of our labor. Said one of them, more just than the rest, 'Did I not say to you why not glorify God?' They said, "Glory to our Lord, verily we have been doing wrong.' Then they turned one against another in reproach. They said, 'Alas for us we have indeed transgressed. It may be that our Lord will give us in exchange a better garden than this for we do turn to Him in repentance.' Such is the punishment in this life, but greater is the punishment in the hereafter if only they knew."11

The Makkan verses did not concluded by calling for mercy on the indigents, encouraging and providing for their needs, and making it fearful to neglect or be harsh to them. The Makkan verses went farther, in considering that on each believer there is a duty to the indigent, i.e., believers should urge others to help the poor. The Qur'an considered abstention from encouraging others to aid the needy a feature related to disbelief in God, that implicates His resentmen and punishment in the Hereafter. God (s)

says in sura al Haqqah, "and he that will be given his record in his left hand will say, 'Oh, would that my record had not been given to me and that I had never realized how my account stood: Oh, would that death had made an end of me. No profit to me has been my wealth, my power has perished from me."12 And then God, the Lord of the world gives His just judgment in punishment on those who deserve it. "Seize ye him and burn ye him in the blazing fire; further make him march in a chain whereof the length is seventy cubits."12 The cause of his punishment and humiliation in the sight of witnesses is: "This was he who would not believe in God, most high, and would not encourage the feeding of the indigent."12 These verses, which promise so strongly the punishment of those who do not encourage the feeding of the indigent, so motivated the companion Abu al Darda' that he said to his wife: Oh, Umm al Darda', God has a chain that has boiled in the blazing Fire since God created hell and it will remain there until it is thrown on the necks of people; God has saved us of half of its pain by bringing us into believing in Him the greatest, so encourage the feeding of the poor, oh, Umm al Darda' (in order to fulfill the other condition mentioned in the verse above)."13 The world has never witnessed before the Qur'an a script that considers abstention from encouragement to care for the indigent a sin that can send the abstinent to Hell. In sura al Fajr, God calls the people of pre-Islam ages who claim to have a religion that brings them close to God and cling to remnants of the religion of Ibrahim: "Nay, but ye honor not the orphans nor do ye encourage one another to feed the poor".14 Encouraging one another is a call to all of humanity to cooperate and support each other in taking care of the poor.

Sheikh Muhammad 'Abduh commented that "Qur'an mentions 'encouraging each other to feed the poor', and not just 'feeding the poor', in order to indicate that members of the community should have solidarity, mercy, and grace toward one another, and should secure one another's needs."15 In sura al Ma'un, God made harshness to the orphan and neglect of the poor signs of disbelief and of denial of the Day of Judgment: "Seest thou one who denies the Judgment? Then such is the man who repulses the orphans with harshness and encourages not the feeding of the indigent."16 Sheikh 'Abduh said, "It is obvious that he who does not encourage others to feed the poor would not feed them on his own, so the sentence "does not encourage the feeding of the indigent" includes implicitly "not giving anything of his goods to the poor." It is mentioned in this form to show that even one who does not have enough to give the poor is required to call upon others to do so and to encourage all believers to relieve the poor, if it were by collecting funds through, for example, charitable organizations."17 Sura al Ma'un continues, 'so woe to the worshippers who are neglectful of their prayers, those who want but to be seen by people, but refuse to supply even neighborly needs."18 Ibn Kathir commented, "This means those do not worship their Lord the right way and do not do good to His creatures even by lending them what they can benefit from without consuming the object lent. People like those benefit not from their prayers, and are not categorized with the believers on the Day of Judgment."19

In sura al Dhariyat, God mentions sincere believers that deserve the gardens of heaven. One of their most obvious characteristics is "in their wealth there is a right for he who asks and he who is deprived."20 He who has no wealth of his own, nor means of earning, nor a profession to live on, has also a right. Those sincere believers have realized that their wealth is not only for their own use. They have realized that part of it belongs, in fact to the needy, not as a charitable gift given with condescendence but as a clear-cut right, without humbleness on the part of the receiver or pride on the part of the payer. In sura al Ma'arij, this same characterization is repeated with a slight difference in the scene pictured. It came with reference to the characters of the believers who have overcome by the strength of their faith and sense of ethics, the weakness of the human being, "Truly, man was created very impatient, fretful when evil touches him and niggardly when good reaches him. Not so those devoted to prayer, those who remain steadfast in their prayer, and in whose wealth is a recognized right for the needy who asks and he who is prevented."21 Here the right on their wealth is described as recognized and well-defined. This led some scholars to state that this verse refers to zakah because it is the recognized, well-defined right on the wealth of the rich. It is known however that this sura is Makkan while zakah as defined in Shari'ah was prescribed in Madinah, as we shall see later. This recognized and well-defined right could not be anything except a part put aside by the believers out of their wealth to be given to he who asks and to the deprived.22 The difference therefore, between this right and zakah is that this is a portion determined by the believers themselves and put aside by their own action, while zakah is defined and determined by Shari'ah. In Suras al 'Isra God says "And render to the kindred their due rights and also to those in want and to the wayfarer but squander not your wealth in the manner of a spendthrift."23 And in al Rum "so give what is due to kindred, the needy and the wayfarer. that is best for those who seek the continence of God."24 By these statements Qur'an instilled in the being of Muslims as early as the Makkan period that kindred and those who are in need have well-defined rights on the believer's funds. It is not a mere voluntary charity which he can pay or refrain from paying according to whim.

In sura al An'am God said, "It is He who produceth gardens with trellises and without, and palm-trees and tilth with produce of all kinds, and olives and pomegranates similar in kind and different in variety, eat of their fruit in their season but render the dues that are proper on the day the harvest is gathered but waste not by excess for God loves not the waster."25 God brings to the attention of His servants that there is a prescribed right on the fruits of earth. This right should be paid on the day of harvest.

Sa'id bin Jubair noted that "before zakah was revealed, a person was required to give out of the crops to orphans and indigents." This is a right that is not determined to be one-tenth or one half of a tenth. It is left to the sincerity of the farmer, and according to the need of the indigents. Later in Madinah the Messenger of God, (p), determined the rate of this right by making it one-tenth or one half of a tenth on crops that are in excess of five wasq. Some commentators found in this action of the Prophet an explanation of the dues on crops and fruit as we shall discuss later in this book.

There are many examples of the provision of the Makkan verses for the poor and destitute in assigning them a recognized right on funds so they may not be lost in the Muslim community. This was crowned by verses offering praise for those who pay it, and vituperation for those who neglect it. In sura al Rum, God holds a comparison between the effect of riba, which seems to increase wealth while it in fact shrinks it, and the effect of zakah which seems to reduce wealth while it in fact, makes It grow best.

God says, "So give what is due to kindred, the needy, and the wayfarer. That is best for those who seek the countenance of God and it is they who will prosper. That which you lend in riba for increase throughout the poverty of other people will have no increase with God but that which you lay out for zakah, seeking the countenance of God, will increase, it is they who will get the recompense multiplied."26

At the beginning of sura al Naml, God describes the believers for whom he made his book a guide and a glad tiding as "those who establish prayers and give zakah and have full assurance of the Hereafter."27 In connecting giving zakah to establishing prayers one finds a clear indication that what is meant here is the prescribed zakah on wealth. At the outset of sura Luqman, God says "The Book is a guide and a mercy for the doers of good, those who establish prayer and give zakah and have in their hearts the assurance of the Hereafter."28 In sura al Mu'minun He describes the faithful as "and those who are performing zakah."29 In sura al A'raf, while telling the story of Musa and his tribe, God says "But My mercy extends to all things. That mercy I shalt ordain for those who do right and practice zakah and those who believe in Our signs, those who follow the apostle, the unlettered prophet"30, and in describing the disbelievers God mentions "those who pay not zakah and who even deny the Hereafter."31

Some explicators of the Qur'an infer that what is meant by zakah here is the sanctifications and purification of the soul from evil and sin, following the idea in sura al Shams, "truly he succeeds that purifies it,"33 (the two verses use the verbs zakah and 'tazakka' for purify). To me, this is only an attempt to escape from the meaning that zakah here is the zakah on wealth that is prescribed later in Madinah. Ibn Jarir la Tabari holds that zakah in those verses means the same zakah on funds that is known in Shari'ah and says that the word zakah was commonly used with regard to wealth.

Tabari's view is supported by the fact that the word 'giving' is associated with zakah, as giving applies, in the first instance to wealth.

It should be observed that those Makkan verses on zakah were not giving commands, and did not clearly indicate the obligatory nature of zakah but rather they mention it in an informative manner as a practice essential to the character of sincere believers35, while not paying it is a characteristic of disbelievers. On the other hand the use of performance of zakah as a criterion in classifying believers and unbelievers is itself an implicit reference that zakah is obligatory because it is always required to obtain the characteristics of believers and to avoid the characteristics of nonbelievers.

The zakah which is mentioned in Makkan verses was in the general form of voluntary payments. It did not take the specific definitions as we know it now until it was prescribed in Medina when the rates, minimum exempt, and funds subject to zakah were determined. That is when zakah collectors and distributors were sent to survey all Muslims and to collect zakah and distribute it, and when the state became responsible for zakah as an institution. In Makkah zakah was left to the faith and the brotherly feelings of individuals, and the amount that was to be paid was not determined.

Some scholars infer from the Qura'nic terms of the Makkan verses like: "destitute's rights", "right for he who asks and he who is deprived", "a recognized right", that in Makkah it was left to the Prophet, (p) to determine the amounts of zakah on the funds of Muslims.36 But such inference is not supported by any reports that the Prophet did so, while there are reports to the contrary.

It seems that in Makkah there was no need for any specific determination because persecuted Muslims were then sacrificing all they had including their own lives.

However, the amounts may be determined by the payers of zakah, as stated by some commentators. Al Hafiz Ibn Kathir says in his commentary on sura al Mu' minin about those who practice zakah, "The majority's opinion is that what is meant here is zakah on wealth, although the verse is Makkan while zakah was prescribed in Madinah in the second year of Hijrah." Apparently, in the second year of Hijrah zakah was prescribed in its specific form, with percentages and minimum exempt, while the principle of zakah was given in Makkah as in the verse in sura al An'am, "and give its right due the day of its harvest."37 What is found by Ibn Kathir as the obvious meaning is supported by the many verses mentioned earlier.

In Madina , Muslims community had constructed their own society, political power and a state. This was not so in Makkah. Consequently, Islamic requirements took a new form that was suitable to this stage. These requirements now became specific and well-defined laws and regulations, while they were, in Makkah, general directions and advices. The authority of the state could now be counted on in the execution of these requirements, in addition to the motivation of faithfulness. The characteristics of this new Madinan era are clear in the treatment of zakah. The law determines the kinds of wealth on which zakah is required, the conditions for its obligation, its percentages and ratios, and the areas of dispersement of its receipts, as well as the institution that organizes and administers zakah.

In Madinan suras, there is a very clear directive for the payment of zakah which is emphasized in different styles as in sura al Baqarah, "and establish prayers and practice zakah."38 Madinan verses on zakah are too numerous to list here, therefore I have selected sura al Tawbah as an example, a sura which is among the latest revelations.

A. At the outset of this sura, the verses speak of fighting unbelievers who broke their covenants with the Prophet, stating "but if they repent and establish prayers and practice zakah, then open the way for them, for God is oft forgiving, most merciful."39

Thus three conditions are set to bring an end to fighting with pagans: Firstly, repentance from paganism. This is, bearing witness that there is no deity but God and Muhammad is the messenger of God. Secondly, the establishment of prayer, which is the characteristic of faith and the greatest pillar of Islam, the criteria on that distinguishes Muslims from non-Muslims, the spiritual bond among all Muslims. Thirdly, the practice of zakah, prescribed on the funds of the rich for those who are in need, for the common benefit of the whole community. It is the political, social, and financial bond among all Muslims.

B. After another six verses, God speaks about yet another group of nonbelievers:

"But even so, if they repent, establish prayer, and practice zakah, they are your brethren in faith. Thus do we explain the signs in detail for those who understand."40 Conversion from disbelief to become a member of the Muslim community cannot be done without repentance from associating partners with God, establishment of prayer, in which all Muslims share submission to God, and the practice of zakah, by which Muslims help one another and establish socio-economic solidarity. Scholars as early as the era of the Companions point out an important issue in the Qura'nic style, that is, the continuous association of zakah and prayers. One of them is seldom mentioned without the other.

Abdullah bin Mas'ud says: "You are ordained to establish prayer, to practice zakah, and he who does not practice zakah his prayer is meaningless."41 Ibn Zaid says: "Prayer and zakah were prescribed together. One is not alienated from the other." He read the verse 'But if they repent, establish prayer, and practice zakah, they are your brethren in faith', as indication that God does not accept prayer without zakah." Ibn Zaid continued, "may the mercy of God be on Abu Bakr for his great understanding"41, in reference to Abu Bakr's saying that we should not make a distinction between two things God associated with each other.

C. In this sura, God refers to those who establish mosques as deserving acceptance by Him. He said, "The mosque of God shall be visited and maintained by such as believe in God and the Last Day, establish prayer, and practice zakah, and fear none except God. It is they who are expected to be on true guidance."42 Establishing mosques and maintaining them is not sufficient for acceptance, there is a need to perform prayer and practice zakah.

D. There is a great menace in sura al Tawbah to those who hoard gold and silver without paying God's dues. God (s) says, "and there are those who hoard gold and silver and spend it not in the way of God. Announce unto them a most grievous penalty on the day when heat will be produced out of that wealth in the fire of Hell, and with it will be branded their foreheads, their flanks, and their backs. This is the treasure which you buried for yourselves. Take then the treasures you hoarded."43 Scholars comment that the warning against hoarding money is strong to counteract the instinct of voraciousness for money in most people.44

E. Areas of distribution are given in the sura. With that, there should be no excuse for those who are eager to take for themselves the receipts of zakah without right. God says, "and among them are men who slander thee in the matter of the distribution of sadaqat. If they are given part thereof they are pleased but if not, behold they are indingnant. If only they had been content with what God and His apostle gave them, and had said, "Sufficient unto us is God. God and His apostle will soon give us of His bounty. To God we turn our hopes that would have been the right course. Sadaqat are for the poor, needy, and those employed to administer the funds, those whose hearts have been recently reconciled to truth, those in bondage and in debt, in the cause of God, and for the wayfarer. Thus it is ordained by God, and God is full of knowledge and wisdom."45 With this decisive verse, God left no room for favors in the distribution of the proceeds of zakah. He Himself took the issue of determing the eight deserving categories. Who could be more just than God in what He ordained? "But who, for people whose faith is assured, can give better judgment than God."46 In these verses we find the assertion that there should be a group of workers to administer zakah, which indicates that zakah should be taken up by the government and not by individuals on their own initiatives.

F. In the sura, there are details about the characteristics of the faithful society. God says, "The believers, men and women, are protectors one of another. They enjoin what is just and forbid what is evil. They observe prayer, practice zakah, and obey God and his apostle. On them will God pour his mercy, for God is exalted, in power, wise."47

Thus God made zakah one of the main features of communities of the faithful and distinguishes it from that of the hypocrites described in an earlier verse - "the hypocrites, men and women, have understanding with each other, they enjoin evil and forbid what is just and are tight-fisted. They have forgotten God so He has forgotten them. Verily the hypocrites are rebellious and perverse."48 The hypocrites close their hands in love of money and miserliness, so they deserve being neglected by God, while the believers spread their hands out giving out of faith, so they deserve the mercy of God.

G. In the sura, also God instructs His messenger and every head of Muslim state after him: "out of their wealth take sadaqah, so thou mightest purify and sanctify them.

And pray on their behalf, verily thy prayers are a source of security for them, and God is one who hears and knows."49 Commentators argue that by saying the word "out" before "their wealth", God meant to include some, and not all of the wealth since zakah is not compulsory on all kinds of wealth. Further, the word "wealth" is in the verse in the plural form, so it covers many kinds of wealth. Further, the word wealth, and the pronoun "their" refers to all Muslims according to the majority of commentators. This may be looked upon as proof that zakah is obligatory on all Muslims because they are equal in the application of religious ruling.50 The verse also indicates that zakah should be collected by the head of the state or his agents. This, in itself, is confirmed by Sunnah and the actual practice of the Wise Successors (al Khulafa al Rashidin) as we shall discuss later.

At the time of Abu Bakr, some of the rebels that objected to the payment of zakah argued that this verse is addressed to the Prophet (p) alone, deducing that zakah must not be collected by others. However, it will be shown later in this study, that this interpretation is a false claim. Some scholars say that sadaqah in this verse does not necessarily mean zakah, since the verse, according to them, refers to those who stayed in the back of the lines and did not go to the battle of Tabuk, those who mixed good deeds with bad. These scholars claim that sadaqah should only be taken from those who did join the army, as a matter of compensation for their sins. It is consequently a form of special voluntary contribution, restricted to those individuals as implicated by the context. These scholars continue that this verse, although general in its wording, is not general in its meaning, since zakah which is a sign of submission to God and an obligation on all Muslims, cannot be part of the repentance of those individuals that stayed behind.51 This is the opinion of al Tabari, among others.52

Many commentators however, insist that, sadaqah in this verse means zakah. The majority of scholars in early and late generations used this verse to show the rulings of zakah, which means that they understood it as a clear reference to zakah, especially that there is no need grammatically or linguistically for this verse to be, necessarily, connected with the verses around it. This understanding is attributed to Ibn 'Abbas, among others. It is also the opinion of 'Ikrimah, as reported by al Qushairi.53

At Razi offered an intelligent way of linking this verse to the verses before and after it, without sacrificing the general implication of the verse. He said that zakah was not accepted from hypocrites and from those individuals who stayed behind and did not join the army. Upon repentance and acceptance by God, they were given the privilege that zakah is taken from them like it is taken from other Muslims.54 It should be remembered, however, specific causes related to sending down a verse are not taken as restrictions on the general meaning of the words of the verse, as overwhelmingly accepted by scholars of Usul. Ironically, those who denied the payment of zakah during the time of Abu Bakr used the same verse in their argument that zakah should only be paid to the Messenger, without claiming at all that the verse does not make zakah obligatory. None of the companions or famous great scholars is reported to have interpreted this verse as referring to voluntary sadaqah. All arguments given by Companions and scholars against those who denied the payment of zakah to Abu Bakr indicated that the verse is not limited to the Prophet, but general, to any head of state after him.55

The interpretation of sadaqah in the verse as the obligatory zakah is further supported by the saying of the Prophet, to some youth from Bani Hashim who asked him to be employed in the zakah fund. The Prophet answered, "It is not permissable to the family of Muhammad, it is the impurities filtered out of people's wealth," This implicitly refers to the verse "So by it you purify and sanctify them." This meaning of the verse is also supported by a report in the Saheeh of Muslim from Abdullah bin Abi Awfa, "Whenever somebody's sadaqah is brought to the Prophet, he used to pray for that person. My father brought his sadaqah to the Prophet, who then said, "My Lord, give mercy to the family of Abi Awfa." This action of the Messenger is in application of a word in the verse that says "and pray for them''. Scholars infer from this verse that the head of the state or his agent who collects zakah should pray for its payer.

These are the most important points about zakah in sura al Tawbah. They represent the general trend of the Madinan suras in asserting the obligation of zakah and giving its main regulations. A person according to the Qur'an, does not reach righteousness or truthfulness nor does he or she truly fear God, believe in Him - unless he or she practices zakah among other things. Without zakah a person does not distinguish himself or herself from the hypocrites or the unbelievers. "But My mercy extendeth to all things. That mercy I shall ordain for those who do right, and practice zakah and those who believe in our signs."56 Without zakah, a person does not deserve God's mercy, or support and commitment of God, His Messenger, and the believers. Your real supporter is (no less than) God, His apostle, and the believers; those who establish prayers, and perform zakah, and they bow down humbly (in worship). As to those who turn (for support) to God, His apostle, and the believers. It is the fellowship of God that must certainly triumph."57 Without zakah a person does not deserve the victory promised by God. God will certainly give victory to those who, if we establish them in the land, establish prayers and give zakah, and enjoin the right and forbid wrong. With God rests the end (and decision) of (all) affairs."58

The Qur'an, as the main charter of Islam, and its basic reference, gives usually only the main principles without minute details except in a few areas where there is fear of misconception. Sunnah is the practical manifestation of the Qur'an. It explains, gives details, provides the scope and the specifications of the general verses of the Qur'an, in accordance with the understanding given by God to His Messenger. God says, "And we have sent unto thee the message, that thou mayest explain clearly to mankind what is sent for them."59

As far as zakah is concerned, Sunnah undeniably asserted its obligation as early as the Makkan period. Ja'far bin Abi Talib, informing the king of Ethiopia about the Prophet on behalf of the Muslim migrants, said, "And he ordains us to pray, pay zakah, and fast."60 This is a reference to the general concepts, and the specific obligated zakah.

In Madinah, the opportunity was open for Sunnah to give details of zakah, its minimum exempt, its ratios, its conditions and its role and importance in the life of Muslims, as well as practical examples of the execution of this major tenet of Islam.

minimum exempt of each of them, and the applicable rates. Sunnah also gave the details of the categories that receive zakah."This section is devoted to finding out the history of the obligation of zakah as a defined due.

We know that the general principle of zakah was prescribed in Makkah without determination of its details. This is what I believe most reasonable and acceptable, in accordance with many scholars, since it is indicated by many verses of the Qur'an and many sayings of the Messenger. Moreover it was shown earlier that Madinan suras emphasized this obligation and gave some of the definitions and details of zakah.

Sunnah took the task of delineating the minute specifications determining zakatable kinds of wealth, percentages of zakah, and methods of collection. The question of determining the exact year in which zakah in this specific sense was prescribed finds an answer during the Madinan period.

It is overwhelmingly recognized that zakah was made compulsory in the second year after migration. It is said that zakah was prescribed before the fasting of Ramadan was prescribed. Nawawi pointed this out in the chapter on siyar (autobiography) of his book al Rawdah.

On the other hand, it is authentically reported by Ahmad Ibn Khuzaymah, al Nasai, Ibn Majah, and Al Hakim, from Qays bin Sa'id bin Ubadah, that he said: "The Messenger of God commanded us to pay sadaqah of al Fitr (fast-breaking zakah) before zakah was sent down. Later on, the obligation of zakah descended." Al Hafiz noted that the chain of this saying is correct. This saying shows that the obligation of fast-breaking zakah took place before that of regular zakah. Consequently, zakah would have been obligated after obligated after the fasting of Ramadan.62 It is not disputed, however, that Ramadan's fasting was obligated after Hijrah since the verse that talks about it is undisputably Madinan.62 Ibn al Athir in his History states that zakah was made obligatory in the ninth year of Hjrrah. This is supported, according to some, by the story of Tha'labah bin Hatib which states, "When the verse of sadaqah was sent down, the Prophet, (p), sent a worker to collect zakah from Tha'labah. "He answered, this is seemingly nothing but a jizyah or the sister of jizyah." Jizyah was obligated in the ninth year of migration, so zakah must be around then. The author of Fath al Bari said, "This saying is weak and does not stand in argument."63

Al Hafiz argued, however, that zakah was made obligatory before the year nine, citing the saying of Anas about the story of Dammam bin Tha'labah (reported in the two correct books) who asked the Prophet (p) in the same of God, to give him the right answer on a few matters. Dammam said "By God, did God order you to take this sadaqah from the rich among us and distribute it to the poor among us?" The Prophet answered "yes", Dammam came to the Prophet in the year five after Hijrah64. But in the year nine, the Prophet sent, for the first time, zakah collectors to collect zakah. This implies that zakah was made obligatory before that.64 Additionally, the verse that starts "Sadaqat are but for...," which closed the door in the face of the hypocrites and their ambitions, indicates implicitly that zakah was definitely in existence practice and that the Prophet (p) was having zakah collected and distributed by his appointed workers at the time of its revelation.