Bait ul-Mal uchun daromad manbai bo'lgan sadaqot — bu zakot. Sadaqa umumiy holda zikr etilganda zakot ma'nosini anglatadi, zakot umumiy holda zikr etilganda esa sadaqa ma'nosini anglatadi. Zakot lug'atda o'sish va poklanish ma'nolarini bildiradi. Shar'iy ma'noda ham ikkala ma'no mavjud, chunki zakot berish molning barakasiga sabab bo'ladi, chunki Payg'ambar ﷺ aytganlar: "Sadaqa tufayli banda molи kamaymaydi", ya'ni ajr-savob ortadi. U shuningdek, nafsni baxillikdan poklaydi va gunohlardan tozalashdir.

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.

Shariat'da zakot ma'lum mol-mulkning ayrim turlaridan wajib bo'ladigan belgilangan haqqdir. U ibodatlardan (ibadat) biri va xuddi namoz, ro'za va hajga o'xshash Islomning asosiy ruknidir. Zakot faqat musulmonlarga farz qilingan bo'lib, boshqalardan olinmaydi. Uning farzligi Kitob va Sunnat bilan sobit bo'lgan. Alloh (SWT) aytadi:

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:

“Zakot bering” [Al-Muzzammil: 20]

“Give the Zakat” [Al-Muzzammil: 20]

Payg'ambar (ﷺ) Mu'azni Yamanga yuborib, unga shunday dedilar: "Ularga xabar ber, Alloh (SWT) ularning boyliklariga sadaqani farz qildi; u ularning boylaridan olinib, kambag'allariga beriladi." Zakotni to'sadigan va uni berishdan bosh tortadiganlarga qattiq azoblar va'da qilingan. Abu Hurayra rivoyat qildi: Payg'ambar (ﷺ) dedilar: "Haqqini bermaydigan oltin yoki kumush egasi yo'qki, Qiyamat kunida unga olovdan choponlar tayyorlanmasin. Ular Jahannam olovida qizdiriladi, so'ngra ulар bilan uning yon tomonlari, peshonasi va orqasi kuydiriladi. Ular sovigach, yana qizdirilib unga qaytariladi; bu shunday bir kunda bo'ladiki, uning uzunligi ellik ming yil. Shu tarzda odamlar orasida hukm qilinguncha, u o'zining yo'lini ko'radi - yo Jannatga, yo olovga." Shunda so'raldi: "Ey Allohning Rasuli (ﷺ), tuyalar-chi?" U dedilar: "Haqqini bermaydigan tuya egasi yo'qki - ularning haqqi esa suv oladigan kuni sut berishdir - Qiyamat kunida tuyalar uchun keng tekislik yoyilib, ularning eng ko'pi unda bo'ladi, hech bir bolasi yo'qolmaydi. Ular uni oyoqlari bilan depsaydilar va og'izlari bilan tishlaydilar. Birinchisi uning yonidan o'tishi bilanoq, oxirgisi qaytib keladi; bu shunday bir kunda bo'ladiki, uning uzunligi ellik ming yil. Shu tarzda odamlar orasida hukm qilinguncha, u o'zining yo'lini ko'radi - yo Jannatga, yo olovga." Shunda so'raldi: "Ey Allohning Rasuli (ﷺ), sigirlar va qo'ylar-chi?" U dedilar: "Haqqini bermaydigan sigir yoki qo'y egasi yo'qki, Qiyamat kunida sigirlar va qo'ylar uchun keng tekislik yoyilib, ulardan hech biri yo'qolmaydi - na isyonkor, na sinik shoxli, na boshida jun kam bo'lgani ham. Ular shoxlari bilan uni urib, tuyoqlari bilan depsaydilar. Birinchisi uning yonidan o'tishi bilanoq, oxirgisi qaytib keladi; bu shunday bir kunda bo'ladiki, uning uzunligi ellik ming yil. Shu tarzda odamlar orasida hukm qilinadi. So'ngra unga o'zining yo'li ko'rsatiladi - yo Jannatga, yo olovga." (Ibn Mojadan tashqari besh imom rivoyat qilgan, Termiziydan tashqari.)

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).

Zakot — har bir musulmonga, uning qarzlaridan ortiq bo‘lgan, bir yil davomida nisob miqdoriga yetadigan mol-mulkiga nisbatan shaxsiy farz (Farzi ‘ayn) hisoblanadi. U bir marta musulmonning mol-mulkiga vojib bo‘lgandan so‘ng, uni bekor qilib bo‘lmaydi. Uni yig‘ish davlatning ehtiyojlariga yoki ummat manfaatlariga bog‘liq emas; soliq mablag‘lari esa, Bayt ul-Mol (davlat xazinasi)da davlat ehtiyojlari va ummat manfaatlarini qondirish uchun mablag‘ yetarli bo‘lmagan hollardagina ummatdan undirilishi mumkin. Aksincha, zakot qachon vojib bo‘lsa, ehtiyoj bor-yo‘qligidan qat’i nazar, davlat uni Bayt ul-Molga topshirishi shart bo‘lgan sakkiz toifaning haqqidir. Zakot Bayt ul-Molning haqqi emas va undan foydalanuvchi ham emas. U Alloh (subhanahu va ta’olo) oyatda belgilab qo‘ygan sakkiz toifaning haqqidir:

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:

Albatta, sadaqa faqat ... uchundir [At-Tauba: 60]

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

Bayt ul-mol faqat ularning omonat joyi bo'lib, imom oyatda ko'rsatilgan kishilarga o'z qarashi va ijtihodiga ko'ra undan sarflaydi. Zakot erkakka, ayolga, bolaga va aqli noqis kishiga farz qilinadi, chunki sahih hadislarning umumiy ma'nosi zakotni hech qanday cheklovsiz farz qiladi. Amr ibn Shu'ayb otasidan, u bobosidan rivoyat qiladi: "Nabiy ﷺ odamlarga va'z qilib dedilar: "Kimning qo'lida yetim bo'lsa va uning mol-mulki bo'lsa, o'shani ishga solsin. Uni sadaqa yeb qo'ymasin"." Anas (marfu' rivoyatda): "Yetimlarning mol-mulkini savdoga solinglar, shunda zakot uni yeb qo'ymaydi." Qosim ibn Muhammad aytadi: "Oisha bizning molimizni, chunki biz yetim edik, ishga solar va undan zakot berar edi." Molik ibn Anas aqli noqis kishining molida zakot borligini, Az-Zuhriy ham shunday deganini bildirdi. Ibn Shihobdan: "U aqli noqis kishining molida zakot bormi, deb so'raldi. U: "Ha", dedi."

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.’”.

Zakot quyidagi mol-mulklarga farz qilinadi:

Zakat is obliged on the following properties:

1. Chorva mollari, jumladan tuyalar, sigirlar va qo'ylar,

1. Livestock including camels, cows and sheep,

2. Ekinlar va mevalar,

2. Crops and fruits,

3. Valyuta,

3. Currency,

4. Tovarlar va mollarni savdo qilish.

4. Trading goods and merchandise.

Zakot bu mol-mulklarga, agar ular bir yil davomida nisob miqdoriga yetsa, farz bo‘ladi; ekin va mevalar bundan mustasno, ularning zakoti hosil yig‘ilgan zahoti farz bo‘ladi.

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.