To purify. Tech: A tax which is levied on all persons having wealth above an exemption limit at a rate fixed by the shariah to purify wealth and souls from impure love. The object is to take away a part of the wealth of the well-to-do and to distribute it to the poor and the needy. It is levied on cash, cattle, agricultural produce, minerals, capital invested in industry and business, etc. The distribution of zakat fund has been laid down in the Quran (9:60) and is for the poor, the needy, zakat-collectors, new Muslims, travellers when in difficulty, the way of God, captives and debtors.

The zakat is payable if the owner is a Muslim and sane person. The zakat is the third pillar of Islam. The term sadaqah also occurs in the Quran and incorporates zakat. The al-sadaqah is of two kinds: sadaqah tatawu (voluntary contribution) and sadaqah mafrudah (obligatory contribution). In the terminology offiqh, a clear distinction between sadaqah and zakat is made, since sadaqah generally refers to any kind of charity which is given for the sake of God. The zakat signifies the obligatory contribution which every well-off muslim has to pay to the Islamic state, in the absence of which individuals are required to distribute the zakat among its beneficiaries. See also al-ushr.

Zakat on cash, ornaments, gold or silver.

An alternate term for ushr.

Zakat on agricultural produce. Tech: Ushr or one-tenth of the agricultural produce paid out as a tithe.

Zakat on cereals.