Kuɗin zakka na ɗaya daga cikin kuɗaɗen da ake ajiyewa a Baitul-mali. Zakka ta bambanta da sauran kuɗaɗe ta fuskar tarinta, ta fuskar adadin da ake tarawa, da kuma ta fuskar kashe ta. Dangane da tarinta, ana karɓarta ne daga dukiyar musulmi kawai, ba daga na wadanda ba musulmi ba. Haka kuma ba haraji ne na gama-gari ba, sai dai ɗaya daga cikin rukunan Musulunci. Bugu da ƙari, dukiya ce wadda biyanta yana samar da ladan ruhi, kamar sallah, azumi da hajji, kuma farilla ce ta mutum ɗaya da musulmi yake biya.

Zakat funds are one of the funds that are placed in the Treasury. Zakat is different from the other funds in regards with its collection, in regards of with its collected amounts and in regards with its spending. In regards with its collection, it is collected from the properties of the muslims only and not from the non-muslims. It is, as well, not a general tax, rather one of the pillars of Islam. Besides that, it is a property, paying of which achieves a spiritual value, like the prayer, fasting and the hajj, and it is an individual obligation paid by the Muslim.

Duk da haka, ana karɓar zakka ba bisa ga buƙatun Gwamnati ba, kuma ba bisa ga muradin al'umma ba kamar yadda yake a dukkan sauran nau'o'in kuɗaɗen da ake karɓa daga Ummah. Maimakon haka, nau'in kuɗi ne na musamman da dole ne a biya zuwa Baitul-mali, ko akwai buƙatar hakan ko babu. Musulmi ba ya tsira daga wajibcin biyan zakka idan ta wajaba a kan dukiyarsa. Biyanta wajibi ne a kan Musulmin da ya mallaki Nisab (mafi ƙarancin adadin da zakka ta wajaba a kansa), bayan an cire bashinsa da bukatunsa. Zakka ba wajibi ba ce a kan wanda ba Musulmi ba. Amma wajibi ne a kan matashi da mahaukaci, domin At-Tirmidhi ya ruwaito daga Abdullah ɗan Amr cewa Manzon Allah ﷺ ya ce: "Duk wanda ya zama majiɓinci ga marayu mai dukiya, to ya yi ciniki da dukiyarsa, kada ya bar ta har sadaka ta cinye ta", wato kada ya bar ta har sai ta lalace gaba ɗaya saboda biyan zakka a kanta. Tun da zakka wajibi ce a kan dukiyar da mutum ya mallaka, to ita ibada ce ta kuɗi, ba ibada ta jiki ba.

Yet the levying of Zakat does not proceed in conformity with the needs of the State, nor according with the interest of society as is the case with all the other types of funds levied from the Ummah. It is rather a specific type of fund that must be paid to the Treasury, whether there was a need for it or not. The muslim is not absolved of the duty to pay the Zakat when it becomes due on his wealth. Its payment is obligatory on the Muslim who owns the Nisab (minimum amount eligible for Zakat), after deducting his debts and his needs. Zakat is not an obligation upon the non-Muslim. It is however an obligation upon the adolescent and the insane, because At-Tirmidhi reported on the authority of Abdullah Ibn Amru that the Messenger of Allah (pbuh) said: “He who acts as guardian for an orphan who has property, let Him trade in that property and not leave it until the Sadaqah devours it”, meaning that He should not leave it until it all perishes from paying Zakat upon it. As Zakat is an obligation upon the wealth owned by the individual, it is therefore a monetary worship and not a physical worship.

Game da adadin da ake karɓa, wannan adadi ne ƙayyadajje wanda ba ya ƙaruwa ko raguwa. An ƙayyade shi da kashi ɗaya cikin huɗu na ɗaya cikin goma (2.5%) a kan zinariya da azurfa da kayayyakin kasuwanci. Ana karɓar wannan adadi daga wani ƙayyadajjen yawan kuɗi, wato Nisabi ko fiye da haka. Nisabi yana daidai da ko dirhami 200 na azurfa ko miskali 20 na zinariya. Miskalin zinariya yana daidai da dinari da Shari'a ta amince da shi, wanda nauyinsa carat 20 ne, wanda yake daidai da gram 4.25 na zinariya. Saboda haka, Nisabi zai zama daidai da gram 85 na zinariya. Dangane da dirhamin azurfa kuwa, yana daidai da gram 2.975, don haka Nisabin azurfa zai zama gram 595 na azurfa. Idan adadin ya kasance ƙasa da Nisabi, ba za a karɓi komai daga gare shi ba. Dangane da Rikaz (ma'adinai da sauransu), zakkarsa shi ne ɗaya cikin biyar. Game da hatsi, kamar alkama da makamantanta, da dabbobi, kamar raƙuma, shanu da tumaki, malamai sun yi bayani dalla-dalla game da adadin Nisabinsu da abin da ya kamata a karɓa daga gare su.

As for the amount levied, this is a specific amount which does not increase or decrease. It has been determined as a quarter of the tenth (2.5%) in gold and silver and the commercial commodities. The amount is levied from a specific sum, which is the Nisab or over. The Nisab equates to either 200 silver Dirhams or 20 gold Miskals. The gold Miskal is equal to a Shari’ah approved dinar, whose weight is 20 carats, which is equal to 4.25 grams of gold. Hence, the Nisab would be equal to 85 grams of gold. As for the silver dirham, it is equal to 2.975 grams, thus the Nisab of silver would be 595 grams of silver. If the amount was less than the Nisab, nothing would be taken from it. As for the Rikaz (ore etc..), its Zakat is a fifth. For cereals, such as wheat and the like, and cattle, such as camels, cows and sheep, the Scholars have explained the amount of their Nisab and what should be taken from them in detail.

Dangane da kashe zakka da wuraren da ake kashe ta, su ma an ƙayyade su da iyaka ta musamman; don haka ba za a iya bayar da ita ba sai ga nau'o'i takwas da Allah (SWT) ya ambata a cikin Alƙur'ani. Allah (SWT) yana cewa:

As for the disposal of Zakat and the areas of its expenditure, these have also been determined by a specific limit; thus it could not be paid except for the eight categories Allah (swt) mentioned in the Qur’an. Allah (swt) says:

“Sadaqah kawai ne ga talakawa, da mabukata, da masu tara ta, da waɗanda ake son a yi wa zuciya sulhu, da kuma 'yantar da bayi, da masu bin bashi, da kuma saboda hanyar Allah (Jihadi) da kuma matafiya.” [At-Taubah: 60] Game da talakawa, su ne waɗanda suke da kuɗi, amma kashe-kashensu sun fi abin da suke mallaka yawa. Mabukata kuwa su ne waɗanda ba su da kuɗi ko wata hanyar samun kuɗi. Allah (SWT) ya ce:

“The alms are only for the poor, and the needy, and those who collect them, and those whose hearts are to be reconciled and to free the slaves, and the debtors, and for the way of Allah (Jihad) and for the wayfarers.” [At-Tauba: 60] As for the poor, they are those who have money, but their expenses are higher than what they own. The needy are those with no money and no income. Allah (swt) says:

Ko mabukaci (miskeen) da ke kwance a cikin turɓaya [Al-Balad: 16]

“Or the indigent (miskeen) in the dust” [Al-Balad: 16]

Waɗanda aka ɗauka aiki a kansa, su ne waɗanda ke karɓar Zakka da raba ta. Waɗanda "zukatansu ake sasantawa" su ne waɗanda Gwamnati ta ga ya dace a ba su daga Zakka domin ƙarfafa su a cikin Musulunci. Waɗanda ke cikin bauta su ne bayi; ana ba su kuɗi domin a 'yantar da su. Wannan rukuni ba ya nan a yau. Waɗanda ke cikin bashi su ne masu bashi waɗanda ba su iya biyan bashinsu. "Fi sabilillah" na nufin Jihadi; duk lokacin da aka ambaci "fi sabilillah" a cikin Alƙur'ani tare da ciyarwa, ma'anarsa Jihadi. Matafiyi shi ne mai tafiya wanda aka yanke masa hanya. Haramun ne a biya daga kuɗin Zakka ga wanda ba ɗaya daga cikin waɗannan rukunoni takwas ba, haka kuma haramun ne a kashe shi kan harkokin tattalin arzikin Gwamnati. Idan ba a iya samun ɗaya daga cikin rukunoni takwas ɗin ba, to har yanzu bai kamata a kashe kuɗin Zakka a wani wuri ba; a maimakon haka a ajiye shi a Baitul-mali, sannan a biya rukunoni takwas ɗin duk lokacin da bukata ta taso. Ya kamata a biya Zakka ga Imam ko wakilinsa, domin Allah (SWT) ya ce:

As for those employed for it, they are those who levy and distribute the Zakat. Those whose “hearts have been reconciled” are those the State deems appropriate to give them from the Zakat as an incentive to establish them firmly in Islam. Those in bondage are the slaves; they are given money so that they can be freed. This category is not existent today. Those in debt are indebted who are unable to pay off their debts. In the way of Allah means Jihad; whenever “in the way of Allah” is mentioned in the Qur’an, coupled with spending, its meaning is Jihad. The wayfarer is the traveller who has been cut off. It is forbidden to pay off from the Zakat funds to any other than from these eight categories, and it is also forbidden to spend it upon the economic matters of the State. If none of the eight categories can be found, the Zakat fund should still not be spent on any other area; rather it should be kept in the Treasury and then paid out to the eight categories whenever the need arises. The Zakat should be paid to the Imam or his deputy, for Allah (swt) says:

"Ka karɓi sadaka daga cikin dukiyoyinsu, don ka tsarkake su, ka kuma tsarkake su." [At-Tauba: 103]

“Take alms from their properties so that you might purify and sanctify them” [At-Tauba: 103]

Saboda Abu Bakr ya nemi Zakka daga gare su; Sahabbai kuma suka yarda da shi a kan haka, kuma ba ya tambayar su ko suna ba da Zakkarsu ga talakawa ko a'a. Lokacin da suka ki ba shi Zakka, sai ya yi yaƙi da su. Imam ne yake bayar da ita ga waɗanda suka cancanta. Ko da gwamnoni azzalumai ne, ya kamata a mika musu Zakka. An ruwaito daga Suhayl Ibn Abu Salih cewa ya ce: "Na je wurin Sa'ad Ibn Abu Waqqas na ce masa: 'Ina da kuɗi da ya kamata in fitar da Zakka a kansu, kuma waɗannan mutane kamar yadda kake gani suke, to me kake ganin ya kamata in yi?' Ya ce: 'Ka ba su.' Sai na je wurin Ibn Umar, shi ma ya faɗi irin haka; sannan na je wurin Abu Hurayra, shi ma ya faɗi irin wannan abu. Sannan na je wurin Abu Sa'id, shi ma ya ce mini irin wannan abu." (marubucin Al-Mughni ya ambata). Ba a taɓa bayar da Zakka ga kafiri ba, ko shi zimmi ne ko a'a, domin Manzon Allah ﷺ ya ce wa Mu'azu Ibn Jabal lokacin da ya aike shi zuwa Yemen: "Ka sanar da su cewa Allah ya wajabta musu Sadaka a cikin dukiyoyinsu, a karɓe ta daga masu wadatarsu a mayar wa talakawansu," Bukhari ne ya ruwaito shi daga Ibn Abbas. Don haka Manzon Allah ﷺ ya ƙayyade cewa a ciyar da ita ga talakawansu, kuma an wajabta ta a kan masu wadatarsu. Sai dai, an halatta a ba kafiri Sadaka ta nafila, domin Allah (swt) yana cewa:

Also because Abu Bakr demanded Zakat from them; the Sahaba agreed with Him on this and He did not ask them whether they were paying their Zakat to the poor or not. When they refused to pay Zakat to him, He fought them. It is the Imam who pays it to those eligible. Even if the governors are unjust, Zakat should be handed to them. It has been reported on the authority of Suhayl Ibn Abu Salih that He said: “I came to Sa’ad Ibn Abu Waqqas and said to him: “I have some money on which I must pay Zakat, and these people are as you can see, so what do you suggest I do?” He said: “Pay it to them.” So I went to Ibn Umar and He said the same; then I went to Abu Hurayra and He also said the same thing. Then I went to Abu Sa’id and He also said to me the same thing.” (mentioned by the writer of Al-Mughni). Zakat must never be given to a Kafir whether He were a Dhimmi or otherwise, because the Messenger of Allah (pbuh) said to Mu’adh Ibn Jabal when He dispatched Him to Yemen: “Inform them that Allah has imposed upon them a Sadaqah in their wealth, to be taken from their rich and rendered to their poor,” narrated by Bukhari on the authority of Ibn Abbas. Hence, the Messenger of Allah (pbuh) had specified that it should be spent on their poor and that it has been imposed upon their rich. It is, however, permitted to donate to the Kafir a voluntary Sadaqah, for Allah (swt) says:

"Suna ba da abinci, duk kuwa da bukatarsu gare shi, ga miskin, da maraya, da fursuna." [Al-Insan: 8]

“And they give the food, despite their need of it, to the indigent (miskeen), the orphan and the captive” [Al-Insan: 8]

Kuma duk fursunonin a wancan lokacin kafirai ne.

and all the captives at the time were Kuffar.