2. Meaning of Zakah: Purity and Cleanliness, because it purifies one’s wealth and cleans heart Zakah is mentioned 30 times in Holy Quran, of which 27 times along with Prayer While prayer affirms our commitment to the Creator, Zakah affirms our commitment to His creatures who are needy

3. Punishment for refusing to give Zakah And those who hoard up gold and silver [Al-Kanz: the money, the Zakât of which has not been paid], and spend it not in the Way of Allâh, -announce unto them a painful torment. On the Day when that (Al-Kanz: money, gold and silver, etc., the Zakât of which has not been paid) will be heated in the Fire of Hell and with it will be branded their foreheads, their flanks, and their backs, (and it will be said unto them):-"This is the treasure which you hoarded for yourselves. Now taste of what you used to hoard." (At-Touba 34, 35)

4. Abu Huraira reported Allah's Messenger (may peace be upon him) as saying: No owner of the treasure who does not pay Zakah (would be spared) but (his hoards) would be heated in the Fire of Hell and these would be made into plates and with these his sides and his forehead would be cauterised till Allah would pronounce judgment among His servants during a day, the extent of which would be fifty thousand years. (Muslim, 2163) Punishment for refusing to give Zakah And no owner of the treasure who does not pay its due but his treasure would come on the Day of Resurrection like a bald snake and would pursue him with its mouth open, and when it would come near he would run away from it, and he would be called thus:" Take your treasure which you concealed, for I do not need it." When he would find no way out he would put his hand in its mouth and it would gnaw it like a he-camel. (Muslim 2166)

5. The first caliph, Abu Bakr (R), has no hesitation in taking up arms against Muslims who refused to give zakah. He proclaimed: By God! If these people withhold the Alms they used to give during the time of the Prophet, Allah’s blessings and peace be on him, even if it be a piece of rope by which a camel is tied, I shall raise my sword against them (Abu Daud) Punishment for … And woe unto the idolators who give not the Alms and who deny the life to come (Fussilat 6-7)

6. لن تنالوا البر حتى تنفقوا مما تحبون (آل عمران 92) Never shall you attain piety unless you spend in the way of God out of what you love (Al Imran 92) Sacrificing wealth for the sake of Allah ومن يوق شح نفسه فأولئك هم المفلحون (الحشر 9) And who so is saved from the avarice of inner self, it is they who are successful (Al Hashr 9)

7. مَنْ ذَا الَّذِي يُقْرِضُ اللَّهَ قَرْضًا حَسَنًا فَيُضَاعِفَهُ لَهُ وَلَهُ أَجْرٌ كَرِيمٌ (الحديد 11) Who is he that will loan to Allah a beautiful loan? For (Allah) will increase it manifold to his credit, and he will have (besides) a liberal reward. (Al Hadidi 11) Zakah, a social institution Whatever you spend for the needy in this world, Allah will repay it hereafter

8. Zakah promotes collective welfare of the society and ensures free flow of wealth from the rich to the weaker sections of the society Individuals & collective welfare Even the rich will benefit from giving back to the society and helping the poor and needy

9. Produce of the Earth Types of wealth for which zakah to be given يا أيها الذين آمنوا أنفقوا من طيبات ما كسبتم ومما أخرجنا لكم من الأرض (البقرة 267) O believers! Spend out of the good things which you have earned and out of that which We bring forth for you from the earth (Al Baqara, 267)

10. كلوا من ثمره إذا أثمر وآتوا حقه يوم حصاده (الأنعام 141) Eat of their fruits when it comes to fruition and give their due on the harvest day (Al An’am 141) Zakat payable of agricultural crops is one- twentieh of irrigated crops and one-tenth of the rain-fed crops

11. Wealth and financial assets: Silver, Gold, Merchandise, Camel, Goat & Cow And those who hoard up treasures of gold and silver and spend it not in the Way of Allâh, announce unto them a painful torment. On the Day when that will be heated in the Fire of Hell and with it will be branded their foreheads, their flanks, and their backs, (and it will be said unto them): "This is the treasure which you hoarded for yourselves. Now taste of what you used to hoard. (At-Touba 34, 35)

12. خذ من أموالهم صدقة تطهرهم وتزكيهم بها (التوبة 103) Take of their wealth the Alms, so that you may cleanse them thereby and purify and develop them (Al Tawbah 103) The Nisab (amount on which zakah becomes payable) and zakah share of some kinds of wealth is as below: Silver: Nisab - 595 grams; zakah share : 2.5 per cent Gold : Nisab - 85 grams; zakah share : 2.5 per cent (zakah is payable, according to many scholars, for jewellery as well) Merchandise : Nisab - equal to the price of 85 grams of gold – zakah share : 2.5 per cent Camel : one for each 5 camels; Goat : one for 40 goats; Cow : one for 30 cows

13. Collection and distribution The collection and distribution of zakah must be on a collective basis, instead of individual basis. These Quranic verses denote to this خذ من أموالهم صدقة تطهرهم وتزكيهم بها (التوبة 103) Take of their wealth the Alms, so that you may cleanse them thereby and purify and develop them والذين هم للزكوة فاعلون (المؤمنون 4) And those who work for zakah والعاملين عليها (التوبة 60) And those administer zakah

14. Collection and distribution There are several sayings of the prophet in which it is noted that zakah wealth was accummulated at the courtyard of the mosque of the Prophet (peace be upon him) The very purpose of zakah – i.e. poverty eradication and collective welfare of the society – will be achieved only if it is collected and distributed in an organised and collective way. There are real examples for this from the history of the sahaba such as Abu Bakr (r) who fought against those who refused to pay zakah to the baitul maal, the second caliph Umer Bin Al Khatab and Amawi caliph Umer Bin Abdul Aziz (may Allah be pleased with them all)

15. Fuqara (the poor), Masakin (the destitute and needy), amilina alaiha (who administer zakah), mu’allfatul qulub (who need to be reconciled), Fir-riqab (freeing from bondage), Al-Gharimin (overburdened debtors), Fi Sabilillah (in the way of Allah), Ibnu ssabil (travellers) Who are entitled to receive zakah

16. A Case Study Please feel free to visit the following website for more details www.vision2016.org.inwww.vision2016.org.in.

17. Prophet (peace be upon him) said: “Whoever revives a tradition of mine while my community is on the verge of collapse, he will get the reward of a hundred martyrs”

18. May Allah accept our good deeds- Aameen! www.vision2016.org.inwww.vision2016.org.in.