As a confirmed obligation from God, zakah is not merely a charity left to individuals to implement, nor is its fulfillment dependent on the benevolence of the wealthy. Zakah is rather a social welfare institution supervised by the state, and an organized tax administered by an autonomous public organization.

The state's role in the collection and distribution of zakah is best supported by the verse that mentions "the workers on zakah"1 as one of the categories to whom zakah is distributed. This verse is explicit evidence that there should be a specialized organization with workers who derive their incomes from the budget of this organization. Moreover, God says, "Out of their wealth take a sadaqah so thou might purify and sanctify them".2 "Take" is addressed to the Prophet as head of the Islamic state, to the extent that when Abu Bakr succeeded the Prophet (p) as head of state, he continued using state authority and its law enforcement body to collect and distribute zakah. Scholars recognize that the verb "take" in the above verse is addressed to the Prophet (p) and to whoever runs the affairs of Muslims after him.

As for Sunnah, there are sayings that confirm that administering zakah is one of the responsibilities of the Islamic state. Al Bukhari, Muslim and others report from Ibn 'Abbas that the Prophet told Mu'adh when he sent him to Yemen, "Inform them that God obligates sadaqah on their wealth, to be taken from the rich among them and rendered to the poor among them. If they obey you in that, carefully avoid their dear wealth . . . " This saying indicates that zakah is taken from the rich and rendered to the poor by the state. Al Hafiz Ibn Hajar says, "This saying is evidence that the state is the authority that takes zakah and distributes it. Those who refuse to pay are forced to do so."3 Al Shawkani quotes the same from Ibn Hajar in his Nail al Awtar.4 Additionally, there are several sayings which instruct workers on zakah, who were called al su'at or al musaddiqin. Most of these sayings are mentioned in chapter two of part four. There are also many sayings that advise payers on their conduct towards the collectors.

In addition to Qur'an and Sunnah, the assertion that the Islamic state is responsible for collection and distribution of zakah is supported by the actual practice of the Prophet (p) and the Wise Successors after him. Ibn Hajar in al Talkhis notes that the fact that the Messenger of God (p) and his Successors sent zakah collectors is quite famous. Al Bukhari and Muslim report from Abu Hurairah that the Prophet (p) sent 'Umar as a collector of zakah. They report from Abu Humaid that the "Prophet (p) employed a man from the tribe of al Azd named Ibn al Lutbiyah as zakah collector." They also report that 'Umar employed Ibn al Sa'di for that job." Abu Daud reports that the Prophet (p)

employed Ibn Mas'ud as zakah collector. Ahmad reports that the Prophet sent Aba Jahm bin Hudhaifah and 'Utbah bin 'Amir as zakah collectors, and from Qurrah bin Da'mus that "the Prophet sent al Dahhak bin Qaid as zakah collector." Al Hakim reports in his al Mustadrdk that the Prophet sent Qais bin Sa'd and 'Ubadah bin al Samit as zakah collectors , and al Walid bin 'Uqbah as collector of zakah from the tribe of bani al Mustaliq.

Al Baihaqi reports From al Shfii'i that Abu Bakr and 'Umar used to send zakah collectors. In a version reported by al Shafi'i from Ibrahim bin Sa'd from al Zuhri, it is added that they did not delay its collection every year.

Al Shafi'i, in his former opinion, narrates that in the year of famine, 'Umar postponed zakah, then sent collectors to take twice as much in following year. Ibn Sa'd reports in al Tabaqat that the Prophet (p) sent collectors to Arab tribes on the crescent of al Muharram year 9 H. This saying is also cite by al Waqidi in his Maghazi.5 Ibn Sa'd names zakah collectors and tribes to whom they were sent. The Prophet, he says, sent 'Uyainah bin Hisn to bani Tamim to collect and distribute zakah, Buraidah bin al Hasib to Aslam and Ghifar, 'Abbas bin Bishr al Ashhali to Sulaim and Muzainah, Rafi' bin Makith to Juhainah, 'Amr bin al 'As to Fazarah, al Dahhak bin Sufyan al Kilabi to bani Kilab, Busr bin Sufyan al Ka'bi to bani Ka'b, Ibn al Lutbiyah to bani Dhubian, and a man from Sa'd Hudhaim to his tribe. Ibn Sa'd adds, "The Messenger of God (p) told his collectors to take only from the surplus and to avoid the top-notch assets of the payers."6

Ibn Ishaq names yet other collectors the Prophet (p) sent to various tribes and provinces of the Arabian peninsula. For example, he sent al Muhajir bin Abi Umayyah to San'a', zaid bin Labid to Hadramawt, 'Adi bin Hatim to Tai' and bani Asad, al 'Ala' bin Hadrami to al Bahrain and Ali to Najran.7 In al Taratib al Idariyah, al Kattani quotes Ibn Hazm in Jawami' al Siyar as saying "al Zubair was the zakah clerk appointed by the Messenger of God (p); in al Zubair's absence, Jahm bin al Salt and Hudhaifah bin al Yaman used to substitute for him."8 Al Kattani also quotes Ibn Hajar in al Isabah as naming Companions employed for this job by the Prophet. These include al Arqam bin Abi al Arqam, Hudhaifah bin al Yaman, Kafiyah bin Sab' al Asdi, Kahl bin Malik al Hudhali, Khalid bin al Barsa', Abu Jahm bin Hudhaifah, Khalid bin Sa'id bin al 'As, Khuzaimah bin 'Asim al 'Ukali, etc..9 Thus it is obvious that the Prophet (p) covered practically all Arabia with zakah officers. He (p) provided them with advice and instructions on how to treat payers of zakah and collect the right amount. He also instructed them to avoid the top-notch wealth of payers, and when they came back, he sometimes used to ask them for a full account of what they did.10

Scholars agree that "The state must appoint collectors of zakah because the Prophet (p) and the Successors after him sent collectors, and because there are always people who own assets but do not know how to pay their due zakah, and people who dislike such payment out of greed."11

Owners of zakatable assets are advised to help collectors and not hide any part of their wealth. Jarir bin 'Abd Allah says, "A group of nomadic Arab came to the Messenger of God (p) and said 'Some zakah collectors did us an injustice.' The Messenger of God (p) said, 'you must please your collectors'"12 and Jabir bin 'Atik narrates that the Prophet (p) said, "People that you may not like [collectors] shall come to you. When they come, you should welcome them and let them do what they want. If they do justice, the result will be on their own souls, but if they do injustice, the punishment will also be on their own souls. It is necessary for completing your zakah that you please them, so they will pray for you."13 Anas narrates that "a man asked the Messenger of God (p), If I give zakah to the person you send, would I be fulfilling it as far as God and His Messenger are concerned?' The Prophet answered, 'Yes, if you give it to my messenger, you are freed from that obligation as far as God and His Messenger are concerned. You deserve its reward, and if it is tampered with later, the sin is on whoever changes it."14

Sahl bin Abi Saleh narrates that his father said "I accumulated a zakatable amount of wealth. I asked Sa'd bin Abi Waqqas, Ibn 'Umar, Abu Hurairah, and Abu Sa'id al Khudri whether I should distribute zakah myself or give it to the government. They all ordered me to pay it to the government non of them disagreed." Another version reads, "I said, don't you see what this government does? 'It was at the time of the Umayyads. Should I still give it my zakah? They all answered 'yes, you must.'" This is reported by Sa'id bin Mansur in his Musnad.15

Ibn 'Umar says, "Pay your sadaqat to whoever runs your affairs. If he does right, it is his soul that will be rewarded, and if he does evil, it is on himself." Qaz'ah reports from Ibn 'Umar." Give them [the rulers] your zakah even if they drink wine. "Al Nawawi says "these two statements are reported by al Baihaqi via correct or good chains."16 Al Mughirah bin Shu'bah once asked a slave of his, who was managing his assets in al Taif "what do you do with the zakah on my wealth?" The manager said, "I distribute part of it and I pay part to the government." Shu'bah said, "Why do you do that?" He answered, "They buy land and marry women with what we give them." Shu'bah said, "Give it to the Government, for the Messenger of God (p) indeed ordains us to give it to them." Reported by al Baihaqi in his al Sunan al Kabir.17

The above mentioned verses, sayings and opinions of Companions indicate that in principle, zakah must be administered by the Islamic government. It is an important responsibility of the Islamic state and the public zakah organization.

One may ask, if the purpose of religions is to awaken human conscience, enlighten people with truth, and induce them to behave ideally by the drives of love of God or fear of His punishment, why should Islam interfere with the organization of society instead of leaving this to political authorities? Our answer is that this may be relevant to religions other than Islam, but Islam is both creed and system, moral values and laws, a guiding book and an organized state.

From the point of view of this religion, human beings cannot be dissected into departments, one for religion and the other for worldly life, nor can life itself be partitioned into allegiance to Caesar and separate allegiance to God. Life is one unit; so is the human being; so is the whole universe, all submitting to God, the One and Mighty. Islam brings forth comprehensive and universal guidance which gives liberty and dignity to the individual as well as betterment and happiness to society. Within this unified framework, the system of zakah is enacted assigning the collection and distribution to the state. Islam implants the desire to pay zakah in the hearts of believers while entrusting the state with zakah collection and distribution, for the following important reasons:

Firstly, some individuals may not have vivd consciences that force them to fulfill this obligation. In such cases, the right of the poor would be lost if zakah payment were left to individuals.

Secondly, when poor persons receive their right from the government and not directly from the rich, their dignity is preserved and there is no possibility of their humiliation in front of the payer.

Thirdly, if the distribution of zakah is left to individuals, it is bound to come out uneven, since each individual always has his or her personal grasp of the rules of distribution.

Fourthly, deservants include public interests such as softening hearts, fight for God's sake, or calling for Islam, that can only be determined by authorities who have an overall vision of the whole society and its major needs.

Fifthly, Islam is both a religion and a state, and the state needs funds to play its role.

Zakah is one of the financial resources of the Islamic state.18

If zakah is handled by the state, it must be run independently since God determines its distribution in the Qur'an. Thus, zakah should have a separate treasury and administrative body supervised by the Islamic state. The verse on zakah distribution refers implicitly to this autonomy by assigning a share to the workers on zakah. The historical practice of Muslims during the reign of Islam was to establish several sub-treasuries in the state. Four sub-treasuries are clearly identified and described by Hanafites:

1. Zakah.

2. Jiziah and Kharaj.

3. War booty and rikaz (rikaz is not zakah, according to Hanafites).

4. Lost and found assets.19

Jurists usually divide zakatable assets into two groups. Apparent assets are those that are visible and can easily be counted by people other than the owner. They include agricultural crops and livestock. Non-apparent assets are those that can easily be hidden away by the owner. They include money and business assets.

As for apparent assets, jurists agree almost unanimously that the collection and distribution of their zakah must be undertaken by the state. Their zakah should not be left to individuals, especially since we have many reports that the Prophet (p) sent his collectors to take zakah on these assets. It is obvious that the state is responsible for enforcing this collection and must fight, if necessary, those who refuse to pay this zakah, as Abu Bakr did after the death of the Prophet.20

As for non-apparent assets, it is agreed that the state has the right to collect and distribute their zakah. However, jurists have several opinions about enforcing its payment to the government.

Hanafites argue that zakah on non-apparent assets should be left to the owners to distribute. They add that although in principle, the state has the right to administer this kind of zakah,21 since the time of 'Uthman this task has been assigned to owners of wealth. This assignment does not eliminate the stats's authority to supervise payment of zakah on non-apparent assets. If the state is informed that owners of wealth in certains areas do not pay zakah on their non-apparent assets, its payment can be enforced by the public law inforcement authority.22 Zakah on trade assets may be collected by the state if they are being transported from one place to another, but if trade assets are not transported, they are treated like other non-apparent assets.23

Malikites argue that zakah must be given to a just government without differentiation between apparent and non-apparent assets.24 If the state is just only in the matter of zakah collection and distribution and is unjust in other affairs, some Mailikites argue that all zakah must still be paid to the state. These include al Dardir, as stated in his al Sharh al Kabir. Al Dusuqi in his commentary does not agree. Al Qurtubi says, "If the government is just with regard to zakah collection and distribution, owners are not justified in distributing zakah on money independently, although some say the distribution of zakah on money is the responsibility of the owners. Ibn al Majashawn adds, "Distribution to the poor and needy by zakah payers may be acceptable, but individuals should not be allowed to distribute on the other categories of deservants.

Before I select one of these opinions, I should mention that almost all jurists agree on two points. Firstly the Islamic state has the right to collect and distribute zakah on any and all assets, apparent and non-apparent. This right is emphasized if there exists suspicion that people are not so eager to pay their zakah by themselves. Some jurists even state that all differences with regard to the role of the state arise about the case in which the government does not administer zakah, but when it does, those jurists claim there is ijma' on the obligation of giving zakah to the state.32 Even those who disagree, accept the principle that once zakah collection is carried out by the state, zakah must be given to the state, because it is a disputed issue and any disputed issue can be settled by a political decision like legal disputes that are decided by court judgements.33 The second point of agreement is, if the state neglects zakah collection, owners of assets must distribute their own zakah. This is based on the fact that zakah is a form of worship and a religious obligation that must be fulfilled by each individual, to the extent that if a government dares to exempt people from paying zakah, Muslims must distribute their own zakah independently.

Once these two points of unanimous agreement are understood, we can look at differences about whether the government has the authority to collect zakah on non-apparent wealth. It seems to me from examining texts on zakah collection and the authority of the Islamic state, that texts make no distinction between apparent and non-apparent wealth. It is stated that the Islamic state is required to administer both zakah collection and distribution, without any exceptions. This understanding is supported by the following points:

A. Al Razi in explaining the verse "Sadaqat are only to the poor . . . " says," This verse indicates that the government and its representatives are the authority responsible for collecting and distributing zakah, especially since God assigns a share to zakah workers. This means workers are needed to fulfill this obligation. Workers are appointed by the Islamic government. Thus, the government is the authority that collects zakah.

This is emphasized by the verse which reads, 'Out of their wealth take a sadaqah . . .' Jurists who permit the owner to distribute his zakah on non-apparent wealth find supportive evidence elsewhere, such as in the verse 'And in their wealth there exists a right for he who asks and he who is deprived,' on the grounds that since this right belongs to the needy and the deprived, it may be given to them directly by the owner of the wealth."34 In my opinion, this last sentence of al Razi is not acceptable, since it also applies to apparent items, and there is overwhelming evidence and agreement that the state collects and distributee zakah on apparent items.

A few scholars distinguish between apparent and non-apparent wealth on the grounds of the actual practice of the Prophet. They argue that no overwhelming or widespread evidence reaches us which shows that the Messenger (p) sent workers to collect and distribute zakah on money and business assets, as he did with respect to apparent wealth. Consequently, some leading scholars argue it is permissible either to give the zakah due on non-apparent wealth to the government or distribute it directly, provided that this is done with righteousness and without discrimination between recipients. Abu 'Ubaid says, "This is, I believe, the view of Sunnite scholars in both Hijaz and Iraq. As far as gold, silver, and trade assets are concerned, Muslims are trusted to fulfill this obligation, while zakah on livestock, grain, and fruits must only be administered by the Islamic government. Owners must not hide due zakah away from the Islamic government. If owners distribute the latter on their own, that does not satisfy the requirement, and zakah must again be given to the state. The texts we have from Sunnah and the Companions warrant this distinction. We see that Abu Bakr fought the apostates in order to collect zakah due on livestock. He did not do that for zakah due on gold, and silver."41 Abu 'Ubaid goes on to give a reports in support of this position, but upon close examination of his quoted statements, we find them all speak about exceptional circumstances, such as corruption in government and its zakah agency and not normal situations. This is obvious from the fact that such opinions come about only after political unrest and conspiracies that led to the killing of 'Uthman. Abu 'Ubaid reports, via his own chain, that Ibn Sirin says "The sadaqah was paid to the Prophet (p)

or his commissioners, then to Abu Bakr or his commissioners, then to 'Umar or his commissioners, then to 'Uthman or his commissioners. When 'Uthman was killed, people differed. Some continued to give zakah to the state, like Ibn 'Umar, and some started distributing it directly."42 This is well-known about Ibn 'Umar, who says 'As long as they [the rulers] establish prayer, you must give zakah to them." It is even reported that he dropped this condition, saying "Give it to them even if they use it to buy dog meat for their own dishes." In answer to another person he said, "Pay it to them even if they use it to buy clothes and perfume for themselves." But we have certain narrations to the effect that Ibn 'Umar withdrew this last opinion saying, "Put it [zakah] where it must properly be put."43 A friend of his asked him, "What do you say about zakah since these rulers do not put it where it belongs?" Ibn 'Umar said, "Pay it to them." The man said, "If they delayed prayer, would you still pray with them?" He answered, "No." The man said, "Is not zakah like prayer? Ibn 'Umar said, "They confuse us; may God confuse them."44 This is seen as acceptance of the man's point of view.

This matter is discussed by the Professors Khallaf, al Hasan, and Abu Zahrah in their lecture on zakah in Damascus 1952. They say, It is imperative that the government take responsibility for collecting zakah on all wealth, apparent and non-apparent, for two reasons. Firstly, many people now abandoned this obligation on all their wealth. They do not fulfill the terms of agency given by Uthman and scholars after him, and jurists state that if people do not fulfill the obligation of distributing zakah due on their non-apparent wealth, the state may take charge of this obligation again, and that if people do not in general pay their zakah, the state must force them to do so.

Secondly, most formerly non apparent items of wealth have become apparent today, especially trade inventory and monetary assets, since merchants usually keep accounting records for their businesses. The same rules that apply to calculating taxes on income and profit must be used with regard to zakah obligated by God for poor and deprived. Money and monetary assets are mostly deposited in banks, and knowing their balances at the end of the year is an easy matter. We know that jurists agree that if non-apparent items of wealth become apparent, responsibility for the collection of their zakah reverts to the state. The fact that the institution of al Ashirin remained during and after Uthman's period supports this point, since al Ashirin used to collect zakah on merchandise being transported from one place to another. Thus, the ability to reach and count non-apparent items, obviously means they should be treated like apparent items.50

It must be noted that each Islamic state is called upon to establish an organization for collecting and distributing zakah, although I prefer that a fraction of the due zakah (one-fourth or one-third) be left for individuals to distribute to deservants whom they personally know, especially their kindred and neighbors. This is by analogy to the Prophet's practice of leaving part of the harvest uncounted during pre-estimation of zakah due on it.

Undoubtedly, assigning the responsibility of zakah collection and distribution to the state applies to a government that takes Islam as its ideology, Islamic laws as foundation for its constitution, and Islamic social, economic, cultural, and political standards as a basis for its social structure, even if such a government may deviate slightly in the minute details. Governments which reject Islam as basic ideology of the state are prohibited from collecting zakah because they cannot be entrusted with its proper fulfillment.

Authorizing the state to penalize those who do not fulfill the obligation of zakah and to take the due amount by force is itself an assertion of the state's vital role in zakah collection.

Hanafites believe that zakah officers my only accept payers' disclosures if ascertained under oath. A payer may claim payment is made to another officer, being in debt, or any other factor that reduces or eliminates zakah payment. Hanafites add that if it is discovered, even years later, that a statement made under oath about the payment of zakah is invalid or false, the due zakah must be collected. Zakah officers must not accept any claim that zakah on apparent wealth was paid directly by the individual.51

However, the officer my accept a statement made under oath that zakah on non-apparent items was already distributed to deservants by the payer himself.52

Malikites assert that in case of refusal to pay, zakah must be collected by force, as long as it is known that the payer is wealthy, whether he or she owns apparent items or non-apparent items. Imprisonment may be the penalty for certain cases of denial of zakah payment. It is said that the Islamic government may go as far as to declare those who refuse to pay zakah rebels and fight them until the due zakah is collected.53

Shafi'ites argue that anyone who refuses to pay zakah must be forced to do so, and a penalty must be imposed. However, if such a refusal is caused by denial of the obligation itself, it is considered apostation and the penalty is death. al Shafi'i, in his older opinion, asserts that the penalty of refusing to pay zakah is a fine of half the person's wealth in addition to the due amount of zakah. This is in accordance with the saying narrated by Bahz bin Hakim from his father from his grandfather from the Messenger of God (p): "And he who refuses to pay, we surely shall take it, along with half his wealth. It is an obligation from among the obligations of our Lord, and none of it belongs to the family of Muhammad."54 But the first mentioned view of Shafi'i is the correct view. The author of al Muhadhdhab adds, "The government may fight those who refuse to pay zakah as Abu Bakr, the Truthful, fought them."55

It is agreed upon that those who deny the obligation of zakah itself are treated like apostates, provided they have no excuse, such as being very new to Islam, and therefore not having yet grasped all its requirements. There is no disagreement also that zakah must be collected by force if payers refuse to give it without use of force.56

However, scholars do not agree about imposing a fine on those who refuse to pay zakah. Some, including Ishaq a report from Ahmad, al Awza'i, and the older opinion of al Shafi'i, believe a fine of half the payer's wealth must be collected along with the due amount, in accordance with the saying mentioned above. As for the majority, including the later opinion of al Shafi'i, only the due amount of zakah must be collected. This is based on three points:

A. The saying "Nothing is obligated on wealth except zakah."57

B. Zakah is a worship, and not fulfilling a worship is not a reason that incurs fines.

C. Many people refused to pay zakah during Abu Bakr's time. Although Abu Bakr fought those who refused to pay, no report is available from him or any of the Companions that a financial fine was imposed on those who were forced to pay zakah.58

As for the saying of Bahz, al Baihaqi quotes al Shafi'i as saying "It is not considered authentic by scholars of hadith. If it were authentic, I would have referred to its implication."59 Al Baihaqi adds that both al Bukhari and Muslim do not use Bahz in their chains of narrators.60 But one may reply that this is not sufficient reason for grading a saying weak, since there are many correct sayings outside the collections of al Bukhari and Muslim. Some scholars claim the saying of Bahz is annulled by a saying from al Bara bin 'Azib that eliminates all financial fines. This annulment cannot be supported, since it requires knowledge of chronological succession of the two sayings and such knowledge is not available.61 Al Mawardi considers Bahz's saying in contradiction to the saying "Nothing is obligated on wealth except zakah", and concludes that the saying from Bahz is not meant for actual punishment but only to create fear of violating the obligation of zakah.62 Al Nawaw'i adds that the saying of Bahz is graded weak by al Shafi'i and other hadith scholars.63

Muslin scholars differ on paying zakah to oppressive governments. Some believe it is unconditionally permissible, and others declare it prohibited in all cases, with whole spectrum of views between these two extremes.

As for those who say it is unconditionally allowed to pay zakah to oppressive governments, their main argument is derived from a few sayings mentioned by the author of al Muntaqa as follows:72

A. It is reported from Anas that a man said, "O Messenger of God, if I give my zakah to your commissioner would I be fulfilling it as far as God and His Messenger are concerned?" The Prophet said "Yes, if you give it to my commissioner, you have completed it from the point of view of God and His Messenger; you get its reward, and the evil of tampering with it is on whoever tampers with it."73

B. It is reported from Ibn Mas'ud that the Messenger of God said, "There shall be selfishness and matters you disapprove of after I am gone." People said, "O Messenger of God, what would you order us to do then?" He answered, "Fulfill the obligation that is on you and ask God for that which is yours."74

C. It is reported from Wa'il bin Hajar "I heard the Messenger of God (p) reply, when asked by a man 'What would you say if we happened to have rulers who prevented us our getting our rights and yet ask us for their right?', 'Listen and obey. They have the burden of what they do, and you have that of your deed."75

These sayings have an important implication, The Islamic state always needs funding for its social insurance programs and for public services, if people withhold making payments to the state because of the injustice of some rulers, many essential public services would be disrupted. Thus it is important that zakah keep flowing into the state treasury. However, making such payments to the state by no means implies abstaining from resisting oppression by all lawful means.

Muslims are required to pay financial dues obligated on them. While continuing to admonish and advise the rulers, in application of the general principle of ordaining what is good and forbidding what is evil. Additionally, the Islamic society has the right -- in fact it is obligated -- to remove rulers who expose their explicit disbelief. Moreover, a Muslim is obligated by God to disobey any order that conflicts with obedience to God or that requires him or her to do anything God forbids. This is in accordance with the correct saying, "Listening and obeying is a true obligation on any Muslim, both in matters he likes and in matters he does not like, unless ordered to disobey God. If he is ordered to disobey God, then there is no listening nor obeying."76