Zakat.—There are two terms in use to express almsgiving. The first is Zakat (literally, "purification") or the legal alms due, with certain exceptions, from every Muslim. The second is Sadqa, or offerings on the feast day known as 'Íd-ul-Fitr, or alms in general.It is the first of these that has now to be considered.
On the authority of the Qurán and the Ijmá'-i-Ummat it is declared to be a farz duty for every Muslim of full age, after the expiration of a year, to give the Zakat on account of his property; provided that, he has sufficient for his subsistence and is a Sáhib-i-Nisáb, or one who possesses an income equivalent to about £5 per annum. The Qurán says: "Observe prayer (Salát) and the legal impost (Zakat)." (Súra ii. 40). The Khalíf 'Umr Ibn 'Abd-ul-'Azíz used to say: "Prayer carries us half way to God, fasting brings us to the door of His palace, and alms procure us admission." The three conditions without which Zakat would not be compulsory are Islám, Hurriat (freedom) and Nisáb (stock).
The reason for this is, that Zakat is said to be a fundamental part of 'Ibádat (worship), and that, as the Infidels cannot perform acceptable worship, they have nothing to do with Zakat. Freedom is necessary, for slaves hold no property. Nisáb is required, for so the Prophet has decreed. When the Nisáb is required for daily use the Zakat is not taken from it; such as a slave retained for personal service, grain for food, weapons, tools, books, household furniture, wearing apparel, horses for riding, &c., for one Tradition records that the Prophet specially exempted all these, whilst another given on the authority of Bukhárí states that for slaves employed in domestic service only the Sadqa-i-fitr should be given. If a person owes a debt, the amount necessary for its liquidation must be deducted from his property and the Zakat given on the balance. If it is a debt due to God, such as an offering due on a vow or to be given in atonement for the neglect of some religious duty, it must not be so deducted from the property on which Zakat is due.
The amount of gold which constitutes a Nisáb is 20 miskats, or of silver 200 dirhems (=£5 4s.). Whether these metals are in coin or not, one-fortieth part is due. Some say that gold and silver ornaments are exempt, but Imám Sháfa'í does not admit this, and quotes from Abu Dáúd the following Tradition: "A woman with a child, on whose arms were heavy golden bracelets, came to the Prophet. He enquired if the Zakat had been given for them. On receiving a reply in the negative he said: 'It is easy for God in the day of judgment to make thee wear bracelets of fire.' The girl then took them off and said: 'These are for the service of God and of His Prophet.'" On all treasure known as rikáz, that is, buried treasure found by any one, and on valuable metals extracted from mines, one-fifth of the value must be paid, whether the land be Khárijí, rented at its proper market value; or 'Usharí possessed by the payment of a tithe. If the rikáz is found in Dar-ul-Harb, a country under a non-Muslim Government, the whole belongs to the finder, if it is on his own land, or if on unclaimed land he must pay the one-fifth. If the coins found bear the mint stamp of a Musalmán Government, the finder must, if he can, find the owner and return them to him; if they were coined in a mint belonging to the Infidels, after having given one-fifth as Zakat, he may retain four-fifths for himself.
Pearls, amber and turquoise are not subject to any deduction, for the Prophet said: "There is no Zakat for stones."
As regards cattle the following rules have been laid down. For sheep and goats nothing is given when the number is under forty. The owner must give one for one hundred and twenty, two for the next eighty and one for every hundred after. The scale for buffaloes is the same as that for sheep.
For camels the rule is as follows: from 5 to 24 in number, one sheep or goat must be given; from 25 to 35, one yearling female camel (bint-i-mukház); from 36 to 45, one two-year old female camel (bint-i-labún); from 46 to 60, one three-year old female camel (hiqqah); from 61 to 75, one four-year old female camel (jaz'ah); from 76 to 90, two bint-i-labún; from 91 to 120, two hiqqah; and from 121 upwards, either a bint-i-labún for every forty or a hiqqah for every fifty. Horses follow this scale, or two and a half per cent on the value may be given instead. For 30 cows a one-year old female calf (tabi'a) must be given; for 40, a two-year old female calf (musinna), and after that one calf for every ten cows.
Donkeys and mules are exempt, for the Prophet said: "No order has come down (from heaven) to me about them."
If a stock of merchandize exceeds the Nisáb (£5 4s.), Zakat must be given on it and on the profits at the rate of one in forty, or two-and-a-half per cent. The Hanífites do not count a fraction of the forty. The Sháfa'ítes count such a fractional part as forty and require the full Zakat to be paid on it.
Honey, fruit, grain, &c., although less than five camel loads,must according to Imám Abu Hanífa pay one-tenth; but the Sáhibain and Imám Sháfa'í say that if there is less than the five camel loads no Zakat is required. The Prophet said: "If produced on land naturally watered one-tenth is due, if on land artificially irrigated one-twentieth." As he said nothing about the quantity, the Hanífites adduce the fact of the omission as a proof on their side.
The Zakat should be given to the classes of person mentioned in the following verse. "Alms are to be given to the poor and the needy, and to those who collect them, and to those whose hearts are won to Islám, and for ransoms, and for debtors, and for the cause of God, and for the wayfarer." (Súra ix. 60). The words italicised, according to the Tafsír-i-Husainí, are now cancelled (mansúkh). The reference is to the Arab Chiefs who were beaten by the Prophet at the battle of Honein (A.H. 8). This victory is referred to in the 25th verse of this Súra. "God hath helped you in many battle fields, and on the day of Honein." Abu Bakr abolished this giving of Zakat to converts, and the Khalíf Omar said to these or similar persons: "This Zakat was given to incline your hearts toward Islám. Now God has prospered Islám. If you be converted it is well; if not, a sword is between us." No Companion has denied this statement, and so the authority for the cancelling of this clause is that of the Ijmá'-i-Ummat (unanimous consent). It is well that an appeal to unworthy motives should be abolished, but no commentator so far as I know makes that a reason for the cancelling of this order. It is always placed on the ground of the triumphant nature of Islám which now needs no such support. Contemptuous indifference, not any high moral motive was the cause of the change.
In addition to the persons mentioned in the verse just quoted, Zakat may be given to assist a Mukátib, or slave who is working in order to purchase his freedom. Persons who are too poor to go on a Jihád or to make the Hajj must be assisted.
The Zakat must not be given for building mosques, for funeral expenses, liquidating the debts of a deceased person, or to purchase a slave in order to set him free. It is not lawful to give the Zakat to parents or grand-parents, children or grandchildren; or for a husband to give it to his wife, or a wife to her husband; or a master to his slave. The Sáhibain maintain that a wife can apply the Zakat to her husband's wants and quote this Tradition: "A woman asked the Prophet if she could give the Zakat to her husband. He answered 'give; such an act has two rewards, one for the giving of charity and one for the fulfilment of the duties of relationship.'" It should not be given to a rich man, nor to his son, nor to his slave. The descendants of Hásham and the descendants of the Prophet should not be the recipients of the Zakat. The Prophet said: "O Ahl-i-Beit (men of the house), it is not lawful for you to receive Zakat, for you get the one-fifth share of my fifth portion of the booty." So some say that Syeds are excluded; but they demur and reply that they do not now get a portion of the spoil of the Infidels. Zakat must not be given to a Zimmí (a non-muslim subject).
In Muhammadan countries there are officers whose duty it is to collect the Zakat; in India the payment is left to each person's conscience. Whilst there is not much regularity in the payment, due credit must be given for the care which Musalmáns take of their poor.
The Sadqa (charitable offerings) form a different branch of this subject. A full account of it will be given in the section of the next chapter which treats of the 'Íd-ul-Fitr.