Zakot mablag'lari Xazinada saqlanadigan mablag'lardan biridir. Zakot boshqa mablag'lardan uni yig'ish, yig'iladigan miqdorlari va uni sarflash jihatidan farq qiladi. Yig'ish jihatidan u faqat musulmonlarning mol-mulkidan olinadi, musulmon bo'lmaganlardan olinmaydi. Shuningdek, u umumiy soliq emas, balki Islomning ustunlaridan biridir. Bundan tashqari, uni to'lash namoz, ro'za va hajga o'xshash ma'naviy qadrga erishtiradigan mulkdir va musulmon tomonidan to'lanadigan shaxsiy farzdir.

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.

Shunga qaramay, zakot yig'ilishi davlat ehtiyojlariga yoki jamiyat manfaatlariga mos ravishda amalga oshirilmaydi, ummatdan yig'iladigan boshqa barcha turdagi mablag'lar kabi emas. Aksincha, u ehtiyoj bo'lsa ham, bo'lmasa ham, Xazinaga to'lanishi shart bo'lgan alohida turdagi mablag'dir. Musulmon zakot muddati kelganda uning mol-mulkiga nisbatan zimmasidagi vazifadan ozod bo'lmaydi. Uning to'lanishi qarzlari va ehtiyojlari chiqarib tashlangandan so'ng, nisob (zakot olinadigan eng kam miqdor) miqdoriga ega bo'lgan musulmonga vojibdir. Zakot kofirga vojib emas. Lekin u balog'atga yetmagan bola va aqli noqis kishiga vojibdir, chunki At-Termiziy Abdulloh ibn Amr rivoyat qilgan hadisda Allohning Elchisi ﷺ shunday degan: "Kim mol-mulki bor yetim uchun vasiy bo'lsa, o'sha mol bilan savdo qilsin va uni sadaqa (zakot) yeb qo'ymaguncha qoldirmasin", ya'ni uning ustidan zakot to'lab, butunlay yo'q bo'lib ketguncha qoldirmasin. Zakot shaxsga tegishli mol-mulkka vojib bo'lgani uchun, u moliyaviy ibodatdir, jismoniy ibodat emas.

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.

Zakat miqdori esa aniq belgilangan miqdor bo‘lib, u kamaymaydi va ko‘paymaydi. U oltin, kumush va savdo molларида o‘ndan birning to‘rtdan bir qismi (2,5%) sifatida belgilangan. Bu miqdor ma’lum bir hajmdan, ya’ni nisob yoki undan ortiq bo‘lgan mablag‘dan olinadi. Nisob 200 ta kumush dirham yoki 20 ta oltin miskolga teng. Oltin miskol shariat jihatidan ma’qullangan dinorga teng bo‘lib, uning vazni 20 qirot, ya’ni 4,25 gramm oltinga teng. Demak, oltinning nisobi 85 gramm oltin bo‘ladi. Kumush dirham esa 2,975 grammga teng, shuning uchun kumushning nisobi 595 gramm kumush bo‘ladi. Agar mol nisobdan kam bo‘lsa, undan hech narsa olinmaydi. Rikaz (yer ostidan topilgan boylik, ma’dan va hokazo) zakoti esa beshdan bir qismidir. Bug‘doy kabi donli ekinlar va tuya, sigir hamda qo‘y kabi chorva mollariga kelsak, olimlar ularning nisobini va ulardan nima olinishini batafsil bayon qilganlar.

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.

Zakotning sarflanishi va uning xarajat sohalariga kelsak, bular ham aniq chegara bilan belgilangan; shuning uchun u Alloh (SWT) Qur'onda zikr qilgan sakkiz toifadan boshqasiga berilishi mumkin emas. Alloh (SWT) aytadi:

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:

“Sadaqalar faqat faqirlar, miskinlar, ularni yig'uvchilar, qalblari ulfatga keltirilishi kerak bo'lganlar, qullarni ozod qilish uchun, qarzdorlar uchun, Allah yo'lida (jihod) va yo'lda qolgan musofirlar uchundir.” [At-Tavba: 60] Faqirga kelsak, u – pulga ega bo'lsa-da, xarajatlari o'z mulkidan ko'p bo'lgan kishidir. Miskin esa – puli ham, daromadi ham yo'q kishidir. Allah (SWT) aytadi:

“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:

yoki changdagi miskin (miskeen) [Al-Balad: 16]

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

Ularga, ya'ni zakotni yig'uvchi va taqsimlovchilarga beriladi. "Qalblari yumshatilganlar" deganda, davlat ularni Islomda mustahkam qilish uchun rag'batlantirish sifatida zakotdan berishni lozim deb topgan kishilar nazarda tutiladi. "Qullikdagilar" – bu qullardir; ular ozod bo'lishlari uchun ularga pul beriladi. Bu toifa bugungi kunda mavjud emas. "Qarzdorlar" – qarzlarini uzishga qodir bo'lmagan qarzdor kishilardir. "Allah yo'lida" degani jihodni anglatadi; Qur'onda "Allah yo'lida" so'zi infoq (sarflash) bilan birga kelganda, uning ma'nosi jihod bo'ladi. "Yo'lovchi" – yo'lda qolib ketgan musofirdir. Zakot mablag'laridan bu sakkiz toifadan boshqa kimgadir to'lash harom, shuningdek, zakotni davlatning iqtisodiy ishlariga sarflash ham harom. Agar bu sakkiz toifadan hech biri topilmasa, zakot mablag'i boshqa sohaga sarflanmasligi kerak; aksincha, u Baytulmolda saqlanib, ehtiyoj tug'ilganda sakkiz toifaga berilishi lozim. Zakot imomga yoki uning vakiliga berilishi kerak, chunki Alloh (subhanahu va taolo) aytadi:

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:

"Ularning mollaridan sadaqa oling, shu bilan ularni poklaysiz va pokiza qilasiz" [At-Tauba: 103]

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

Shuning uchun ham Abu Bakr ulardan zakot talab qildi; sahobalar bu masalada u bilan kelishdilar va u ulardan zakotni kambag'allarga berayotganmi yoki yo'qmi, deb so'ramadi. Ular unga zakot topshirishdan bosh tortganlarida, u ular bilan urush qildi. Zakotni haqdorlarga taqsimlash imomning vazifasidir. Hokimlar zolim bo'lsa ham, zakotni ularga topshirish kerak. Suhayl ibn Abu Solih rivoyat qilishicha, u shunday degan: “Men Sa'd ibn Abu Vaqqosning huzuriga borib dedim: “Mening zakot berishim kerak bo'lgan mablag'larim bor, va mana bu odamlar qanday ekanini ko'rib turibsiz, sizningcha, men nima qilishim kerak?” U dedi: “Ularga topshiring.” Shunda men Ibn Umarning oldiga bordim, u ham shunday dedi; keyin Abu Hurayraning oldiga bordim, u ham xuddi shunday dedi. Keyin Abu Sa'idning oldiga bordim, u ham menga xuddi shunday dedi” (al-Mug'niy muallifi tomonidan zikr qilingan). Zakotni kofirga, u zimmiy bo'lsin yoki bo'lmasin, hech qachon berib bo'lmaydi, chunki Allohning Rasuli ﷺ Mu'oz ibn Jabalni Yamanga yuborganda unga shunday degan: “Ularga xabar bering, Alloh ularning boyliklarida sadaqa farz qildi, u ularning boylaridan olinib, kambag'allariga beriladi”, buni Buxoriy Ibn Abbos orqali rivoyat qilgan. Demak, Allohning Rasuli ﷺ uni ularning kambag'allariga sarflanishini belgilab qo'ygan va u ularning boylariga farz qilinganini ta'kidlagan. Ammo kofirga ixtiyoriy sadaqa berish joizdir, chunki Alloh taolo aytadi:

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:

"Ular ehtiyojlari bo'lsa ham, ovqatni miskinlarga, yetimga va asirga beradilar" [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]

va o'sha paytda barcha asirlar kofirlar edi.

and all the captives at the time were Kuffar.