Guidelines
Para. 1.1Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Definition of Zakat
The Arabic term Zakat linguistically refers to several connotations: Purity, growth, blessing, and
praise .1
According to Sharia laws, Zakat means: The act of worship to Allah Almighty by allotting a
compulsory portion of a sum of money that meets certain characteristics for a specific type of
beneficiaries.2
Paying Zakat is a prominent act of worship; it is described as: “The act of worship to Allah
Almighty by paying an obligatory sum.” Wealth paid for Zakat is: A small portion, imposed by
the Islamic Sharia laws for great ends.
Such allotted portion is not made from all the wealth that a Muslim owns, but from the funds
that meet certain specifications, i.e. The Zakat wealth. It is defined as: “Meeting certain
characteristics.” Zakat funds are classified into: Money (gold, silver, cash), trade offers,
livestock, grain and fruits.
Zakat is paid for specific beneficiaries as defined, “for a specific type of beneficiaries,” who
comprise eight classes as stated in the Quran:
Sharia laws have carefully described Zakat in that nomenclature to reflect its aforementioned
meanings. It purifies the soul against miserliness, cleanses wealth from whichever forms of
forbidden earnings they may have acquired, blesses and grows wealth, and commends its
(1 ) See: Al-Nihaya (2/307), Lisan Al-Arab (14/358)
(2 ) Almauwsoah Alkwitiah, / 23 Page 229
(Zakat expenditures are only for the poor and for the needy and for those
employed to collect [Zakat] and for bringing hearts together [for Islam] and
for freeing captives [or slaves] and for those in debt and for the cause of Al
lah and for the [stranded] traveler - an obligation [imposed] by Allah. And
Allah is Knowing and Wise)
[At-Tawba: 60].
payer according to Sharia, as the Zakat payer obliges to Allah’s orders and to logic as well, due to
the mundane benefits it creates, which are only understood by the Wise.
1.2 Zakat Hukm (Ruling)
Zakat is the third pillar of Islam, and one of its great foundations. Allah Almighty has placed Zakat
on equal footing with prayer in the Holy Quran in eighty-two different positions, which indicates
its great virtue and importance.
Zakat is one of the Fardh (obligations) of Islam. The Quran and Sunnah provide evidence for how
Zakat is mandatory.
Among the verses of Quran describing Zakat Allah says:
(And establish prayer and give Zakah and bow with those who bow
[in worship and obedience]) [Al-Baqarah: 43].
And:
(Indeed, those who believe and do righteous deeds and establish prayer and give Zakat will
have their reward with Allah, and there will be no fear concerning them,
nor will they grieve.) [Al-Baqarah: 277].
Among Sunnah references on Zakat: Ibn Omar’s account of Prophet Muhammad as saying:
((The structure of) Islam is built on five: Testimony that no deity deserves to be worshiped
but Allah and that Muhammad is his worshiper and Messenger, the observance of Prayer, the
payment of Zakat, the pilgrimage to the House of Allah (Kaaba),
and Fasting during the month of Ramadan)
Ibn Abbas (May Allah be pleased with him) reported that the Prophet appointed Muadh ibn Jabal
as governor of Yemen, and at the time of his departure, he instructed him thus:
(----------, tell them that Allah has made the payment of Zakat obligatory upon them. It
should be collected from their rich and distributed among their poor) [Agreed Upon].
Ibn Qudamah said:
(Muslims at all times unanimously agreed that it is obligatory.) [Al-Moghny]
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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