Sadaqat ambazo zinawakilisha mapato ya Bait ul-Mal ni Zakat. Sadaqah inapotajwa kwa ujumla humaanisha Zakat, na Zakat inapotajwa kwa ujumla humaanisha Sadaqah. Zakat kwa lugha maana yake ni ongezeko, na pia maana yake ni utakaso. Maana hizi zote mbili zipo katika Shariah kwa sababu kutoa Zakat ni sababu ya baraka katika mali, kutokana na Hadith: "Mali ya mtu ('Abd) haipungui kwa sababu ya Sadaqah," au thawabu huongezeka kwa sababu yake. Pia inautakasa moyo kutokana na ubakhili, na ni utakaso wa dhambi.

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.

Katika Sharia limefafanuliwa kuwa ni haki iliyoamuliwa na inayotakiwa kutolewa kutoka katika aina fulani za mali. Ni mojawapo ya ibada (‘Ibadat) na nguzo ya msingi (Rukn) ya Uislamu, kama Swala, Saumu na Hija. Zakat inawajibishwa kwa Waislamu pekee, wala haichukuliwi kutoka kwa wengine. Wajibu wake umethibitishwa na Kitabu na Sunna. Allah (SWT) anasema:

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:

"Toeni Zakat" [Al-Muzzammil: 20]

“Give the Zakat” [Al-Muzzammil: 20]

Mtume ﷺ alimtuma Mu'adh kwenda Yemen na akamwambia: "Waarifu kwamba Mwenyezi Mungu (SWT) amewawajibishia Sadaka katika mali yao, inayochukuliwa kutoka kwa matajiri wao na kupewa maskini wao." Adhabu kali zimeahidiwa kwa wale wanaozuia na kukataa kutoa Zakat. Abu Hurayra alisimulia kwamba Mtume ﷺ alisema: "Hakuna mmiliki wa dhahabu au fedha asiyetoa haki yake ila atatengenezewa mabamba ya moto siku ya Kiyama. Yatapashwa moto katika Jehanamu kisha yatatumika kuunguza ubavu wake, paji lake na mgongo wake. Kila yanapopoa, yatapashwa tena kwake katika Siku ambayo urefu wake ni miaka 50,000, mpaka itakapohukumiwa baina ya watu, naye ataonyeshwa njia yake, ama Peponi au Motoni." Ikaulizwa: "Ee Mjumbe wa Mwenyezi Mungu ﷺ, vipi kuhusu ngamia?" Akasema: "Hakuna mmiliki wa ngamia asiyetoa haki yao, na katika haki yao ni maziwa yao siku wanapofika maji, ila siku ya Kiyama tambarare itatandazwa kwa ajili ya ngamia wenye wingi kuliko wote, bila hata mtoto mmoja wa ngamia kupotea. Watamkanyaga kwa miguu yao na kumuuma kwa midomo yao. Kila wa kwanza anapopita kwake, wa mwisho atarudi katika Siku ambayo urefu wake ni miaka 50,000, mpaka itakapohukumiwa baina ya watu, naye ataonyeshwa njia yake, ama Peponi au Motoni." Ikaulizwa: "Ee Mjumbe wa Mwenyezi Mungu ﷺ, vipi kuhusu ng'ombe na kondoo?" Akasema: "Hakuna mmiliki wa ng'ombe au kondoo asiyetoa haki yao, ila siku ya Kiyama tambarare itatandazwa kwa ajili ya ng'ombe na kondoo, bila hata mmoja wao kupotea, awe mkaidi, au mwenye pembe iliyovunjika, au mwenye nywele chache kichwani. Watamchoma kwa pembe zao na kumkanyaga kwa kwato zao. Kila wa kwanza anapopita kwake, wa mwisho atarudi katika Siku ambayo urefu wake ni miaka 50,000, mpaka itakapohukumiwa baina ya watu. Kisha ataonyeshwa njia yake, ama Peponi au Motoni." (Imesimuliwa na watano isipokuwa At-Tirmidhi.)

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 ni wajibu binafsi (Fardh ‘Ayn) kwa kila Muislamu anayemiliki kiwango cha chini (Nisab) cha mali kinachozidi madeni yake kwa muda wa mwaka mmoja. Pale zakat inapokuwa wajibu juu ya mali ya Muislamu, haiwezi kufutwa. Ukusanyaji wake hautegemei mahitaji ya Dola wala maslahi ya Ummah, tofauti na fedha za kodi, ambazo zinaweza kukusanywa kutoka kwa Ummah pekee katika hali ambazo hakuna fedha katika Bait ul-Mal za kukidhi mahitaji ya Dola na maslahi ya Ummah. Bali ni haki ya makundi manane ambayo Dola lazima iyapelekee Bait ul-Mal wakati inapostahili, iwe kuna haja nayo au hakuna. Zakat si miongoni mwa haki za Bait ul-Mal wala si mnufaika wake. Ni haki ya makundi manane yaliyobainishwa na Allah (swt) katika Aya:

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:

Hakika sadaka ni kwa ajili ya tu... [At-Tauba: 60]

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

Bait ul-Mal ni mahali pa kuhifadhi tu, na Imamu atatumia kutoka humo kwa wale walioainishwa na Aya kulingana na maoni yake na Ijtihadi yake. Zaka ni wajibu juu ya mwanaume, mwanamke, mtoto na mwenye akili iliyoharibika, kwa sababu ya umbo la jumla la Hadith sahihi zinazowajibisha Zaka bila kizuizi. Amru bin Shu'aib alipokea kutoka kwa baba yake, kutoka kwa babu yake, akasema: "Mtume ﷺ aliwahutubia watu akasema: 'Hakika, yeyote aliye na jukumu la yatima mwenye mali, basi na aiwekeze. Asimwache aliwe na Sadaka.'" Kutoka kwa Anas (katika riwaya ya Marfu'): "Fanyeni biashara kwa mali ya mayatima (ili) Zaka isiile." Qasim bin Muhammad alisema: "Aisha alikuwa akiwekeza mali yetu, kwa kuwa sisi tulikuwa mayatima, na kutoa Zaka kutoka humo." Malik bin Anas aliona kwamba kuna Zaka juu ya mali ya mwenye wazimu, kama alivyofanya Az-Zuhri. Kutoka kwa Ibn Shihab: "Aliulizwa kuhusu mali ya mwenye wazimu, je, kuna Zaka juu yake? Akasema: 'Ndiyo.'"

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 inawajibika kwenye mali zifuatazo:

Zakat is obliged on the following properties:

1. Wanyama wa mifugo wakiwemo ngamia, ng'ombe na kondoo,

1. Livestock including camels, cows and sheep,

2. Mazao na matunda,

2. Crops and fruits,

3. Sarafu,

3. Currency,

4. Kufanya biashara ya bidhaa na mali.

4. Trading goods and merchandise.

Zakat ni wajibu juu ya mali hizi endapo zitafikia Nisab kwa muda wa mwaka mmoja, isipokuwa mazao na matunda ambayo Zakat yake ni wajibu mara tu yanapovunwa.

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.