Praise be to God and prayer and peace on the messenger of God, his family, his companions, and those who follow his guidance. Out of the five pillars of Islam, Zakah is the socio-financial one. By performing zakah along with tawhid (belief in the oneness of God) and establishing prayers a person becomes Muslim. As a member of the Muslim community he or she deserves the brotherhood and allegiance of Muslims, as indicated by the Qur'anic verse "but if they repent, establish prayers, and practice zakah they are your brethren in faith".

Even though zakah is usually mentioned with the methods of worship of Islam, such as prayer, it is in fact a part of the socio-financial system of Islam. For that reason it is always studied under the heading of Financial and Political Issues of the Islamic Society. Therefore, it is no wonder that Muslim scholars are eager to analyze the details of zakah from all angles.

Commentators on the Qur'an study and explain the verses about zakah including verse 267 in Sura al Baqarah, verse 242 in Sura al 'An'am, verses 34, 60, and 103 in Sura al Tawbah, and several other verses, Among commentators, those who specialize in ahkam (Injunctions of the Qur'an) such as Abu Bakr al Razi, al Jassas Abu Bakr bin al 'Arabi, and Abu 'Abdullah al Qurtubi, have detail contributions to the explanation of the verses of zakah.

Scholars of hadith study the traditions of the Prophet that deal with zakah. You will find a chapter on zakah in all books of Sunnah, especially those sorted according to articles of fiqh such as Muwatta' Malik, Sahih al Bukhari, Sahih Muslim. Jami 'al Tirmidhi, Sunnan al Nasa'i, Sunnan abi Dawud, and Sunan Ibn Majah. In Sahih al Bukhari alone, the chapter of zakah contains 172 sayings attributed to the Prophet Muhammad (P) Muslim agreed with him on All but of the Prophet's sayings. In aslo contains 20 sayings of the companions and the followers.

Jurists study zakah in their books as the second major worship in Islam. It is usually listed right after prayers, in line with the sequence found in Qur'an and Sunnah.

Scholars specialized in the financial and administrative issues of Islam look at zakah as a component of its socio-financial tem. So we find zakah in al Kharaj of Abu Yusuf, al Kharaj of Yahya bin Adam, al Amwal, of Abu 'Ubaid, al Ahkam al Sultaniyah, of al Mawardi (Shafi'it), al Ahkam al Sultaniyah of abu Ya'la (Hanbalite), and Al Siyasah al Shar'iyah, of Ibn Taimiyah.

Since the subject of zakah has been extensively researched, and its references are abundant, one may ask, why do we need a new study of zakah? Does the contemporary Muslim library need a new work such as the one we are embarking on, (which studies zakah, its objectives, its effects on the life of the individual and the society and its status among contemporary socio-financial systems?) The answer to this question is yes, for the following reasons.

1. This important tenet of Islam needs to be re-examined, combined in one volume and represented in a contemporary style. The authors of old times wrote for their own ages with their own styles. Each era has its own style, as the Qur'an says, "we sent not an apostle except to teach in the language of his own people in order to make things clear to them".

There are two main subject in Islamic economics that deserve to be studied in this time because of their relevance. One is an essential obligation or a pillar of Islam. The other is a prohibition, a major sin. The first subject is zakah, the second riba (interest).

There is no disagreement among Muslims about the obligatory nature of the first, nor the prohibition of the other, for denying this obligation or that prohibition amounts to apostating.

However, the issue of riba received more attention of scholars than the issue of zakah. Great scholars such as Abu A'la al Mawdudi,4 Muhammad Abdullah Draz5 'Isa 'Abdu, Muhammad Abu Zahrah7, Muhammad Abdullah al 'Arabi8, Muhammad Abu Sa'ud9, Muhammad Baqir al Sadr10, and Muhammad 'Uzair11, have written books, papers, and articles on riba, whether from a pure Islamic point of view or from a position influenced by the Western capitalistic stance on money and life. In spite of the fact that there is always room for more rigorous and more extensive research, one can note that a reasonable amount of research has emerged on this issue.

As for the issue of zakah, there is very little concern for its research by scholars.

Such an inportant matter like zakah still needs more study and research, especially since it is one of the fundamental obligations of Islam and a cornerstone of its financial, economic, and social systems.

2. Muslim jurists differ on many details of zakah. Each has his own opinion and arguments, and there are sometimes contradictions among their interpretations, which leaves the majority of people in chaos and confusion about what opinion to choose.

There is a great need to review these interpretations, opinions, and arguments, to discuss them with certain degree of neutrality, to examine them in the light of the criteria descending from God, and to show which among them is the most worthy.

To this need the late Shiekh Mahmud Shaltut referred' in his book Islam, Doctrine and Law12, saying under the title "Zakah, A Principal Religious Pillar".

"In spite of my belief that theoretical differences are indications of thinking vitality and flexibility of the system that accommodates such differences, I feel uneasy when I see the range of difference among the schools of thought on the application of this obligation of zakah, as it is exposed in the books of jurisdiction and injunctions. This obligation of zakah, that is usually associated with prayer ought to be, like prayers, commonly understood. In prayers we see not much room for differences - just five prayers in the day and night. Unlike prayers, we observe that even the ratio, the exemption, the kinds of wealth that are zakatable are subject to differences among scholars. Such differences have serious implications for muslims at large when it comes to their application of the Islamic obligation of zakah. For example, some scholars consider the wealth of children and insane individals zakatable, others don't. Some scholars consider all agricultural products zakatable, others restrict zakah to specific kinds only. Some consider debts zakatable, others don't. Similar differences exist for business assets and women's jewelry. Some require certain minimum (nisab) for zakatability, some don't. etc. The same kind of differences also exist about the disbursement of zakah." The late Shaltut called for a reviw of those differences among schools of thought, which he feared may mar the essence of this obligation. Fuch a review should be based on the ultimate objectives of zakah as cited in the Qur'an, so Muslims could understand and apply it on the same level.

3. There are new matters that did not exist in the past and were not known to the ancient jurists. These new matters require new religious injunctions. Today, Mulims ask many questions about zakah that must not be left without answers. Questions such as how to consider new forms of wealth other than Iivestock, agricultural produce and fruits. These new forms of wealth include huge buildings for rent, enormous factories and plants, machines and equipment, and all kinds of fixed and circulating capital that provide tremendous flow of income out of their production lines and rental proceeds such as ships, cars, planes and hotels. There are new trading and industrial corporations, the new forms of income of professionals like physicians, engineers, and lawyers and huge numbers of employees receiving wages and salaries. Are all these zakatable or not, and if they are zakatable, what is the percentage of zakah on them? When is it due? And on what basis in Shari'ah is it founded.

Many measures and terms mentioned in the texts on zakah, such as al wisq in agricultural products, sa' in the fast-breaking zakah, darahim and dananir in the zakah on money require new definitions and translation into today's measures. Are these quantities given and fixed or can we change them in response to changes in economic and social circumstances, such as a change in the purchasing value of money? There are new taxes with progressive or flat rates imposed by contemporary governments with certain social purposes attached to them. The relation between such taxes and zakah should be studied, and the areas of similarities and differences must be pointed out. The substitutability of these taxes and zakah must be investigated and their coexistence must also be examined.

Questions like these are waiting for answers and Muslim scholars are looked at to provide such answers. To say that the door of ijtihad is closed would incorrectly leave these issues unsettled. None can close the door of ijtihad since it was opened by the messenger of God (P).

Reliable scholars of 'usul (methodology of jurisprudence) are determined that ijtihad can be exerted on individual issues, since some people may specislize in certain areas of jurisprudence. In our days this specialized ijtihad becomes the comnon rule rather than the exception. Hard work and exerted preparation are required to understand the texts of the original sources of this religion from the linguistic and the religous points of view, and those who have prepared themselves well for ijtihad can obviously exercise it.

While I believe that giving fulfilling answers to such questions requires a collective ijtihad exercised by a group of muslim schloars, I maintain that individual effort and research undoubtedly pave the way for sound collective ijtihad until a time comes when Muslim states make it feasible for reliable scholars to work together as teams of collective ijtihad.

4. Unfortunately, there are a few misgivings among some Muslims about zakah.

Some look at it as a very meager amount given by the rich to the poor only to sustain the latter's life and keep him barely at the poverty line, i.e. in permanent need of the condescendent charity of the rich. This picture has no place in the institution of zakah in Islam, though it is regrettably practiced by many. We even find some reputable journalists in Egypt writing that zakah does not fit our society because the contemporary social and economic systems must be based on work and production instead of charity as if zakah were simply a charity for beggars or a support for the idle14. Another writer called Islamic social justice "charity socialism"15. All this reveals an ill intention to mislead readers or at least an enormous ignorance about zakah and emphasizes the need for a new study which I believe is an obligation on Muslim scholars.

Researchers interested in financial and economic issues of Islam have expressed their surprise that the contemporary Mustim library lacks a serious and comprehensive study on zakah in spite of its important place in this religion of Islam16. The Higher Council of Islamic Affairs in the Ministry of Awqaf in Eqypt felt this need by announcing nine years ago zakah as one of few major research areas and allocating prizes to the best research papers written on zakah. This need was further stressed by the Congress on Islamic Research held in Cairo, March, l963, and attended by Muslim scholars from more than forty countries. In their resolution, the conferees declared "The issues of zakah, financial resources in Islam, means of investment, their relation to individuals and society, and the private and public rights are the major issues of contemporary concern because these subjects represent the point of convergence in Shari'ah of worship and social behavior. For this very reason, the Congress considers these issues as a main theme for its coming session17." The present piece of research endeavors to fulfill the following purposes:

A. Gathering the dispersed texts from their original sources in Qur'an, hadith, and commentaries as well as jurisprudence books of all schools of thought, books on financial and religious policies and general books on Islamic culture, and rearrange them in one whole theme that helps to understand zakah in Islam.

B. Investigating the differences and disagreements among scholars in an attempt to find the most sound opinions in the light of the evidence in Shari'ah, Muslims' needs and their common contemporary interests.

C. Answering questions on zakah arising from modern economic practices, questions cannot continue neglecting anymore.

D. Attempting to reveal the nature zakah as an Islamic obligation, comparing it with other modern taxes, and showing the similarities and differences between them.