Fedha za zakat ni moja ya fedha zinazowekwa katika Hazina ya Serikali. Zakat inatofautiana na fedha nyingine katika ukusanyaji wake, katika kiasi kinachokusanywa, na katika matumizi yake. Kwa upande wa ukusanyaji, hukusanywa kutoka kwenye mali ya Waislamu pekee, si kutoka kwa wasiokuwa Waislamu. Pia, si kodi ya jumla, bali ni mojawapo ya nguzo za Uislamu. Zaidi ya hayo, ni jambo la mali ambalo kulilipa hupatikana thamani ya kiroho, kama vile Swala, Saumu na Hijja, na ni wajibu wa kila mtu binafsi unaolipwa na Muislamu.

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.

Lakini ukusanyaji wa Zakat hauendi sambamba na mahitaji ya Dola, wala na maslahi ya jamii kama ilivyo kwa aina nyingine zote za mapato yanayokusanywa kutoka kwa Ummah. Badala yake, ni aina maalum ya mali inayopaswa kulipwa Hazina ya Serikali, iwe kuna haja nayo au la. Muislamu hakuondolewa wajibu wa kulipa Zakat itakapowajibika juu ya mali yake. Malipo yake ni wajibu kwa Muislamu anayemiliki Nisab (kiasi cha chini kinachostahili Zakat), baada ya kutoa madeni yake na mahitaji yake. Zakat si wajibu kwa asiye Muislamu. Hata hivyo, ni wajibu kwa kijana aliyebaleghe na kwa mwenye wazimu, kwa sababu At-Tirmidhi alipokea kwa mamlaka ya Abdullah Ibn Amru kwamba Mtume wa Allah ﷺ alisema: “Yeyote atakayekuwa mlezi wa yatima mwenye mali, na afanyie biashara mali hiyo, asiiache mpaka Sadaka iile,” yaani asiiache mpaka iteketee yote kwa kulipa Zakat juu yake. Kwa kuwa Zakat ni wajibu juu ya mali inayomilikiwa na mtu binafsi, basi ni ibada ya kifedha na si ibada ya kimwili.

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.

Kuhusu kiasi kinachotozwa, ni kiasi maalum ambacho hakiongezeki wala hakipungui. Kimewekwa kuwa ni robo ya zaka moja (2.5%) katika dhahabu na fedha na bidhaa za biashara. Kiasi hicho hutolewa kutoka kwenye kiwango maalum, ambacho ni Nisab au zaidi. Nisab ni sawa na dirhamu 200 za fedha au miskali 20 za dhahabu. Miskali ya dhahabu ni sawa na dinari iliyoidhinishwa na Shari'ah, ambayo uzito wake ni karati 20, sawa na gramu 4.25 za dhahabu. Kwa hiyo, Nisab itakuwa sawa na gramu 85 za dhahabu. Kwa upande wa dirhamu ya fedha, ni sawa na gramu 2.975, hivyo Nisab ya fedha itakuwa gramu 595 za fedha. Ikiwa kiasi kingekuwa chini ya Nisab, hakuna chochote kingechukuliwa kutoka humo. Kwa upande wa Rikaz (madini n.k.), zaka yake ni moja ya tano. Kwa nafaka, kama ngano na nyinginezo, na mifugo, kama ngamia, ng'ombe na kondoo, Wanachuoni wamefafanua kwa kina kiasi cha Nisab yake na kile kinachopaswa kutolewa kutoka kwake.

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.

Kuhusu matumizi ya Zakat na maeneo ya kuyatumia, haya pia yamewekewa mipaka maalum; kwa hiyo haiwezi kutolewa isipokuwa kwa makundi manane ambayo Allah (swt) ameyataja katika Qur'an. Allah (swt) anasema:

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:

“Hakika sadaka ni kwa ajili ya mafukara, na masikini, na wale wanaozikusanya, na wale ambao nyoyo zao zinapaswa kutulizwa, na kuwakomboa watumwa, na wenye madeni, na kwa ajili ya njia ya Allah (Jihadi), na kwa wasafiri.” [At-Tauba: 60] Kuhusu mafukara, ni wale walio na mali, lakini matumizi yao ni makubwa kuliko kile wanachokimiliki. Masikini ni wale wasio na mali wala mapato. Allah (SWT) anasema:

“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:

Au maskini aliyelala mavumbini [Al-Balad: 16]

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

Kuhusu wale walioajiriwa kwa ajili yake, ni wale wanaokusanya na kugawa Zakat. Wale ambao "mioyo yao imeelekezwa upya" ni wale ambao Dola inaona inafaa kuwapa sehemu ya Zakat kama motisha ya kuwaimarisha katika Uislamu. Wale waliofungwa utumwani ni watumwa; wanapewa fedha ili waweze kujikomboa. Kundi hili halipo leo. Wale walio na madeni ni wadaiwa ambao wameshindwa kulipa madeni yao. "Katika njia ya Allah" maana yake ni Jihadi; kila inapotajwa "katika njia ya Allah" katika Qur'an pamoja na kutoa, maana yake ni Jihadi. Msafiri ni mtu wa safari aliyekatika njia. Ni haramu kutoa fedha za Zakat kwa mtu yeyote asiyekuwa katika makundi haya manane, na pia ni haramu kuzitumia katika mambo ya kiuchumi ya Dola. Ikiwa hakuna mtu wa kundi lolote kati ya hayo manane, fedha ya Zakat bado haipaswi kutumiwa katika eneo jingine lolote; badala yake izuiliwe katika Hazina kisha itolewe kwa makundi manane pale mahitaji yatakapojitokeza. Zakat inapaswa kulipwa kwa Imamu au naibu wake, kwani Allah (SWT) anasema:

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:

"Chukua sadaka kutoka katika mali zao ili uwatakase na kuwasafisha." [At-Tauba: 103]

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

Pia kwa sababu Abu Bakr aliwadai Zakat kutoka kwao; Masahaba walikubaliana naye juu ya hili, wala hakuwauliza kama wanawapa maskini Zakat yao au la. Walipokataa kumpa Zakat, alipigana nao. Ni Imamu anayeigawa kwa wanaostahiki. Hata kama watawala ni madhalimu, Zakat inapaswa kukabidhiwa kwao. Imepokewa kwa mapokezi ya Suhayl Ibn Abu Salih kwamba alisema: "Nilimwendea Sa'ad Ibn Abu Waqqas nikamwambia: 'Nina pesa ambazo lazima nitoe Zakat juu yake, na watu hawa ni kama unavyoona, basi unanishauri nifanye nini?' Akasema: 'Wapatie.' Hivyo nikamwendea Ibn Umar naye akasema vilevile; kisha nikamwendea Abu Hurayra naye pia akasema jambo hilohilo. Kisha nikamwendea Abu Sa'id naye akaniambia jambo hilohilo." (Imetajwa na mwandishi wa Al-Mughni). Zakat kamwe haipaswi kutolewa kwa Kafir, awe Dhimmi au la, kwa sababu Mtume ﷺ alimwambia Mu'adh Ibn Jabal alipomtuma Yemen: "Waarifu kwamba Mwenyezi Mungu amewawekea Sadaka katika mali zao, itwaliwe kutoka kwa matajiri wao na itolewe kwa maskini wao," kama alivyosimulia Bukhari kwa mapokezi ya Ibn Abbas. Hivyo, Mtume ﷺ alibainisha kwamba itumike kwa maskini wao na kwamba imewekwa juu ya matajiri wao. Hata hivyo, inaruhusiwa kumpa Kafir Sadaka ya hiari, kwa kuwa Mwenyezi Mungu (swt) anasema:

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:

"Nao humpa chakula, ijapokuwa wanakihitaji, kwa maskini (miskeen), yatima na mateka." [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]

na wafungwa wote wakati huo walikuwa makafiri.

and all the captives at the time were Kuffar.