Guidelines
Para. 1.3Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Purpose of Zakat
Zakat has been ordered for several great purposes, among which are:
1. It is the financial worship that involves relinquishing a person’s much beloved wealth to the
channels that Allah the Almighty established.
2. Among the Sharia purposes of Zakat is that it purifies wealth, negates its evil consequences,
and protects it from getting misused or damaged.
3. Zakat brings growth (in abundance) and blessings to the wealth. This is indicated by the
Hadith: (Sadaqah (i.e., charity) does not diminish wealth.) [Muslim]
4. Zakat purifies its payer from the filth of sin and the evils of soul, such as selfishness and
miserliness, and teaches him to spend and perform almsgiving.
5. Zakat promotes social solidarity, cooperation and love among the people. When a rich person
gives alms to a poor brother, the poor may relinquish their hatred and envy; thus, eliminating
grudges and establishing security among people.
2. Conditions for Zakat
For Zakat to be obligatory, certain conditions must be present. However, if one of these conditions
is lacked, Zakat shall not fall obligatory. Such conditions are divided into two categories:
Zakat conditions for a Zakat payer, and Zakat conditions for the wealth.
2.1 Zakat conditions for a Zakat payer
2.1.1 First Condition: Islam
Prophet Muhammad advised Muadh ibn Jabal with the following:
(You are going to (some) people from amongst the people of the Book. So, the very first
thing to which you should call them is to worship Allah (alone), and when they come to know
Allah, then inform them that Allah has enjoined upon them five prayers (i.e., Compulsory
Congregational Prayers) in every day and night, and if they observe so, then inform them
that Allah has enjoined upon them a Zakat (which would be collected) from their wealthy and
distributed among their poor...) [Agreed Upon].
2.1.2 Zakat payer does not have to be mature and sane.
A Zakat payer person does not have to be a sane adult. Zakat is levied on the wealth of underage
children and persons lacking mental capacity, to be paid by their guardians. Non-canonical
evidence stipulates the payment of Zakat on “wealth”, with no distinction between the adults or
the young, the sane or the insane. On the account of Abdullah ibn Omar, the Prophet, said:
(As for one who is the guardian of an orphan who has wealth, then let him do business with it
and not leave it until it becomes consumed by charity.) [at-Tirmidhi]
Abd Al-Rahman ibn Al-Qasim said:
“Aisha used to care for me and a brother of mine as orphans in her house. She would take
Zakat [to pay it] out of our wealth” (Malik in Al-Muwatta).
2.2 Zakat conditions for wealth
Wealth must meet the following conditions to be subject to Zakat:
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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