Sadaqat waɗanda ke wakiltar kuɗin shiga ga Baitul-Mal su ne Zakka. Sadaka idan an ambace ta gabaɗaya tana nufin Zakka, kuma Zakka idan an ambace ta gabaɗaya tana nufin Sadaka. Zakka a harshen Larabci tana nufin ƙaruwa, kuma tana nufin tsarkakewa. Tana cikin Shari'a da ma'anoni biyu saboda bayar da Zakka sanadin albarka ce ga dukiya, bisa ga Hadisi: "Dukiyar mutum (bawa) ba ta raguwa saboda Sadaka," ko kuma lada yana ƙaruwa saboda ita. Haka kuma tana tsarkake rai daga rowa, kuma tana tsarkake 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 shi da cewa haƙƙi ne ƙayyadadde da ya wajaba a bayar daga wasu nau'ikan dukiya. Yana ɗaya daga cikin ibadodi ('Ibadat) kuma ginshiƙi (Rukn) na Musulunci kamar salla, azumi da Hajji. Zakka wajibi ne ga Musulmi kawai, kuma ba a karɓarta daga wasu ba. Wajibcinta ya tabbata ta 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 Zakka" [Al-Muzzammil: 20]

“Give the Zakat” [Al-Muzzammil: 20]

Manzon Allah ﷺ ya aika Mu'az zuwa Yaman ya ce masa: "Ka sanar da su cewa Allah (SWT) ya wajabta musu sadaka a kan dukiyarsu, wacce ake karba daga masu wadata daga cikinsu, a bai wa talakawansu." An yi alkawarin azaba mai tsanani ga wanda ya hana zakka ya kuma riƙe ta. Abu Hurairah ya ruwaito cewa Manzon Allah ﷺ ya ce: "Babu mai zinariya ko azurfa wanda bai bayar da haƙƙinta ba, sai a Ranar Alkiyama a yi masa faranti na wuta. Za a ƙone su a cikin Jahannama, sannan a yi amfani da su wajen ƙona gefen jikinsa, goshinsa da bayansa. Duk sanda suka huce, sai a sake mayar da su zafi a kansa, a cikin ranar da tsawonta ya kai shekaru dubu hamsin, har a yi hukunci tsakanin mutane, a nuna masa hanyarsa, ko zuwa Aljanna ko zuwa Wuta." An ce: "Ya Manzon Allah ﷺ, me game da raƙuma?" Ya ce: "Babu mai raƙuma wanda bai bayar da haƙƙinsu ba, kuma daga cikin haƙƙinsu akwai madararsu a ranar da suka isa ruwa, sai a Ranar Alkiyama a shimfiɗa musu fili mai faɗi, mafi yawa, babu ko ɗan raƙumi guda da zai ɓace. Za su tattake shi da ƙafafunsu, su cije shi da bakunansu. Da zarar na farko ya wuce shi, sai na ƙarshe ya dawo, a cikin ranar da tsawonta ya kai shekaru dubu hamsin, har a yi hukunci tsakanin mutane, a nuna masa hanyarsa, ko zuwa Aljanna ko zuwa Wuta." An ce: "Ya Manzon Allah ﷺ, me game da shanu da tumaki?" Ya ce: "Babu mai shanu ko tumaki wanda bai bayar da haƙƙinsu ba, sai a Ranar Alkiyama a shimfiɗa musu fili mai faɗi domin shanu da tumaki, ba tare da wani daga cikinsu ya ɓace ba, ko mai tawaye, ko mai karyewar ƙaho, ko mai ƙarancin gashi a kai. Za su yi masa ƙaho da ƙahonansu, su tattake shi da kofatonsu masu tsaga. Da zarar na farko ya wuce, sai na ƙarshe ya dawo, a cikin ranar da tsawonta ya kai shekaru dubu hamsin, har a yi hukunci tsakanin mutane. Sannan a nuna masa hanyarsa, ko zuwa Aljanna ko zuwa Wuta." (An ruwaito shi daga littattafai 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 kowane Musulmi (Fardh ‘Ayn) wanda ya mallaki adadin nisabi (Nisab) fiye da basussukan da ke kansa, na tsawon shekara guda. Duk lokacin da zakka ta zama wajibi a kan dukiyar Musulmi, ba za a iya soke ta ba. Karbarta ba ta dogara ga bukatun Dawla ko maslahar Al’umma ba, sabanin kudaden haraji, wadanda za a iya karbarsu daga Al’umma ne kawai idan babu kudi a Bait ul-Mal don biyan bukatun Dawla da maslahar Al’umma. A maimakon haka, hakkin nau’o’in mutane takwas ne da Dawla dole ta mika wa Bait ul-Mal duk lokacin da ta zama wajibi, ko akwai bukatar hakan ko babu. Zakka ba daga cikin hakkokin Bait ul-Mal ba ce, kuma ba ta cin gajiyar sa. Hakkin nau’o’in mutane 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 sadaqah tana kasance ne kawai ga… [At-Tauba: 60]

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

Bait ul-Mal ya zama wurin kiyaye ta kawai, ta yadda Imam zai rika kashe daga cikinta ga wadanda Ayar ta ambata bisa ga ra'ayinsa da ijtihadinsa. Zakka wajibi ce a kan namiji, mace, yaro da mahaukaci, saboda ma'anar gaba daya ta ingantattun Hadisai wadanda ke wajabta Zakka ba tare da takaitawa 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 iko a kan marayu da dukiya, to ya saka ta a harka. Kada ya bar ta ta cinyewa da Sadaka.'" Daga Anas (a cikin ruwaya ta Marfu'): "Ku yi kasuwanci da dukiyar marayu (domin) Zakka kada ta cinye ta." Qasim bin Muhammad ya ce: "Aisha tana saka dukiyarmu a harka, domin mu marayu ne, tana kuma bada Zakka daga cikinta." Malik bin Anas ya ga 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 dukiyoyi kamar haka:

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. Cinikayyar kaya da kayan ciniki.

4. Trading goods and merchandise.

Ana wajabta zakka a kan waɗannan dukiyoyi idan sun kai nisabi har tsawon shekara guda, sai dai amfanin gona da 'ya'yan itatuwa, wanda zakkarsu take wajaba a lokacin da aka 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.