Sadaqat da ke wakiltar kudin shiga ga Bait ul-Mal ita ce Zakat. Sadaqah idan an ambace ta gabaɗaya tana nufin Zakat, kuma Zakat idan an ambace ta gabaɗaya tana nufin Sadaqah. Zakat a harshen Larabci tana nufin ƙaruwa, kuma tana nufin tsarkakewa. Tana nan a cikin Shari'a da ma'anoni biyu, domin bayar da Zakat sanadin albarka ce ga dukiya saboda Hadisin: "Dukiyar bawa ba ta raguwa saboda Sadaqah," ko kuma lada yana ƙaruwa saboda ita. Hakanan tana tsarkake rai daga rowa, kuma tsarkakewa ce daga zunubai.

The Sadaqat which represent a revenue for the Bait ul-Mal is the Zakat. Sadaqah when mentioned generally means Zakat, and Zakat when mentioned generally means Sadaqah. Zakat linguistically means the increase, and it also means the purification. It is present in the Shar’a with both meanings because giving Zakat is a cause of blessing for wealth due to the Hadith: “The property of a person (‘Abd) does not decrease because of Sadaqah,” or reward increases because of it. It also purifies the soul from stinginess and it is a purification of sins.

A cikin Shari'a, an bayyana zakka a matsayin wani haƙƙi da aka tsara wanda ake bayarwa daga wasu nau'o'in dukiya. Ita ɗaya ce daga cikin ibadu ('Ibadat) kuma ginshiƙi (Rukn) na Musulunci kamar sallah, azumi da Hajji. Zakka wajibi ne kan Musulmi kawai, ba a karɓar ta daga wasu ba. Wajibcinta an tabbatar da shi ta cikin Littafi da Sunna. Allah (SWT) yana cewa:

It is defined in the Shar’a as a determined right due from certain types of wealth. It is one of the worships (‘Ibadat) and a basic element (Rukn) of Islam like prayer, fasting and Hajj. Zakat is obliged upon Muslims only, and is not taken from others. It’s obligation is established by the Book and Sunnah. Allah (swt) says:

"Ku bayar da Zakat" [Al-Muzzammil: 20]

“Give the Zakat” [Al-Muzzammil: 20]

Annabi (saw) ya aika Mu'azu zuwa Yaman ya ce masa: "Ka sanar da su cewa Allah (swt) ya wajabta sadaka a kan dukiyarsu, wacce ake karɓa daga masu arziki a cikinsu a ba talakawansu." Akwai azaba mai tsanani da aka yi wa alƙawari ga waɗanda suka hana Zakka kuma suka riƙe ta. Abu Hurairah ya ruwaito cewa Annabi (saw) ya ce: "Babu mai zinari ko azurfa wanda ba ya ba da haƙƙinsu ba, face a Ranar Alƙiyama za a yi masa zanen wuta. Za a zafafa su a cikin Jahannama, sannan a yi amfani da su wajen ƙona gefensa, da goshinsa, da bayansa. Duk lokacin da suka huce, sai a sake zafafa musu su a cikin wata rana wadda tsawonta shekaru hamsin dubu, har a yi hukunci tsakanin mutane, a nuna masa hanyarsa, ko zuwa Aljanna ko zuwa Wuta." An ce: "Ya Manzon Allah (saw), me game da raƙuma?" Ya ce: "Babu mai raƙuma wanda ba ya ba da haƙƙinsu ba, kuma daga cikin haƙƙinsu akwai madararsu a ranar da suka isa ruwa, face a Ranar Alƙiyama za a shimfiɗa filin fili domin raƙuma, mafi yawa, ba tare da an rasa ko ɗan raƙumi ɗaya ba. Za su tattake shi da ƙafafunsu, su cije shi da bakunansu. Da zarar na farko ya wuce shi, sai na ƙarshe ya dawo cikin wata rana wadda tsawonta shekaru hamsin dubu, har a yi hukunci tsakanin mutane, sannan a nuna masa hanyarsa, ko zuwa Aljanna ko zuwa Wuta." An ce: "Ya Manzon Allah (saw), me game da shanu da tumaki?" Ya ce: "Babu mai shanu ko tumaki wanda ba ya ba da haƙƙinsu ba, face a Ranar Alƙiyama za a shimfiɗa filin fili domin shanu da tumaki, ba tare da an rasa ko ɗaya daga cikinsu ba, ko mai tawaye, ko mai karyayyen ƙaho, ko mai ƙarancin gashi a kai. Za su nushe shi da ƙahoninsu, su tattake shi da kofatonsu masu tsaga. Da zarar na farko ya wuce, sai na ƙarshe ya dawo cikin wata rana wadda tsawonta shekaru hamsin dubu, har a yi hukunci tsakanin mutane. Sannan a nuna masa hanyarsa, ko zuwa Aljanna ko zuwa Wuta." (Waɗanda suka ruwaito shi su biyar sai At-Tirmizi).

The Prophet (saw) sent Mu’az to Yemen and said to him: “Inform them that Allah (swt) obliged Sadaqah upon their wealth that is taken from their rich and given to their poor.” Harsh punishments are promised to those who prevent and withhold the Zakat. Abu Hurayra narrated that the Prophet (saw) said: “No owner of gold or silver who fails to give its due right except that he will have sheets of fire made for him on the Day of Judgement. They will be heated in the Hellfire then used to burn his sides, forehead and back. Whenever they cool, they are reheated to him in a Day which is 50,000 years long, until it is judged between the people and he is shown his path, either to Paradise or to the Fire.” It was said: ‘O Messenger of Allah (saw), what of the camels?’ He said: “No owner of camels who fails to give their due right, and of their right is their milk the day they reach water, except that on the Day of Judgement a level plain will be extended for camels as most plentiful without one young camel been lost. They will trample him with their feet and bite him with their mouths. As soon as the first one passes him the last one will return in a Day which is 50,000 years long, until it is judged between the people and he is shown his path, either to Paradise or to the Fire.” It was said: ‘O Messenger of Allah (saw), what of the cows and sheep?’ He said: “No owner of cows or sheep who fails to give their due right, except that on the Day of judgement a level plain will be extended for the cows and sheep, without anyone of them being lost whether a rebellious one, or of broken horn or of scanty hair on head. They will butt him with their horns and trample him with their cloven hoofs. As soon as the first one passes by the last one will return in a Day which is 50,000 years long, until it is judged between the people. Then he will be shown his path, either to Paradise or the Fire.” (narrated by the five except At-Tirmizi).

Zakat wajibi ne na mutum (Fardh ‘Ayn) ga kowane Musulmi wanda ya mallaki adadin mafi karanci (Nisab) fiye da basussukansa, na tsawon shekara guda. Duk lokacin da ta zama wajibi a kan dukiyar Musulmi, ba za a iya soke ta ba. Tarinta ba ya dogara ne da bukatun Dawla ko maslahar Al'umma ba, sabanin harajin da za a iya karba daga Al'umma kawai a lokutan da babu kudi a Bait ul-Mal don biyan bukatun Dawla da maslahar Al'umma. Maimakon haka, hakkin nau'o'i takwas ne Dawla za ta kai wa Bait ul-Mal duk lokacin da ta zama wajibi, ko akwai bukatar ta ko babu. Zakka ba daga cikin hakkokin Bait ul-Mal ba ce, haka nan ba ta cikin abin da Bait ul-Mal ke amfana da shi. Hakkin nau'o'i takwas ne wadanda Allah (swt) ya ambata a cikin Ayar:

The Zakat is a personal duty (Fardh ‘Ayn) on every Muslim who possesses the minimum amount (Nisab) in excess of his debts for the duration of a year.Whenever it becomes obligatory upon the wealth of a Muslim, it cannot be abolished. Its collection is independent of the State’s needs or the Ummah’s interests unlike the tax funds, which might be collected from the Ummah only in cases where there are no funds in the Bait ul-Mal to meet the State’s needs and the Ummah’s interests. Rather it is the right of the eight categories that the State must deliver to the Bait ul-Mal whenever it becomes due, whether there is a need for it or not. Zakat is not of the rights of the Bait ul-Mal nor is it a beneficiary from it. It is a right of the eight categories specified by Allah (swt) in the Ayah:

"Lalle sadaka kawai ana bayar da ita ga..." [At-Tauba: 60]

“Verily the Sadaqah is only for…” [At-Tauba: 60]

Bait ul-Mal kawai wuri ne na ajiyar wannan dukiya, ta yadda Imam zai rarraba daga cikinta ga waɗanda Ayar ta ƙayyade, bisa ga ra'ayinsa da ijtihadinsa. Zakka wajibi ne a kan namiji, mace, yaro da mahaukaci, saboda ma'anar gaba ɗaya ta hadisai ingantattu waɗanda suke wajabta zakka ba tare da iyakancewa ba. Amru bin Shu'aib ya ruwaito daga mahaifinsa, daga kakansa, ya ce: "Annabi ﷺ ya yi wa mutane wa'azi ya ce: 'Lallai duk wanda yake da kula da maraya mai dukiya, to ya saka ta cikin kasuwanci. Kada ya bar ta tana cinyewa ta hanyar sadaka.'" Daga Anas (a cikin riwayar Marfu'): "Ku yi ciniki da dukiyar marayu, domin zakka kada ta cinye ta." Qasim bin Muhammad ya ce: "Aisha tana saka dukiyarmu cikin kasuwanci, tun muna marayu, tana kuma fitar da zakka daga cikinta." Malik bin Anas ya ɗauka cewa akwai zakka a kan dukiyar mahaukaci, haka ma Az-Zuhri. Daga Ibn Shihab: "An tambaye shi game da dukiyar mahaukaci, shin akwai zakka a kanta? Ya ce: 'Eh.'"

The Bait ul-Mal is only a place of sanctuary for it, such that the Imam will spend from it to those specified by the Ayah according to his view and Ijtihad. Zakat is obliged upon the man, woman, child and insane person due to the general form of the sound Ahadith that oblige Zakat without restriction. Amru bin Shu’aib narrated from his father from his grandfather he said: “The Prophet (saw) preached to the people and said: ‘Verily, whoever has charge over an orphan with wealth then let him invest it. He should not leave it to be eaten by Sadaqah.’” From Anas (in a Marfu’ narration): “Trade in the orphans’ wealth (so that) Zakat does not consume it.” Qasim bin Muhammad (saw) said: “Aisha used to invest our wealth, as we were orphans, and give Zakat from it.” Malik bin Anas considered that there was Zakat on the lunatic’s wealth, as did Az-Zuhri. From ibn Shihab: “That he was asked about the lunatic’s wealth, is there Zakat upon it? He said: ‘Yes.’”.

Zakat ya wajaba a kan waɗannan dukiyoyi:

Zakat is obliged on the following properties:

1. Dabbobi, ciki har da raƙuma, shanu da tumaki,

1. Livestock including camels, cows and sheep,

2. Amfanin gona da 'ya'yan itace,

2. Crops and fruits,

3. Kuɗi,

3. Currency,

4. Cinikin kaya da kayan kasuwanci.

4. Trading goods and merchandise.

Ana wajabta zakkah a kan waɗannan dukiyoyi idan sun kai nisabi har tsawon shekara guda, sai dai amfanin gona da 'ya'yan itatuwa waɗanda zakkarsu take wajaba da zarar an girbe su.

Zakat is obliged on these properties if they reach the Nisab for the duration of one year except for crops and fruits whose Zakat is due the moment they are harvested.