1. Objectives & Guidelines
Zakat
Objectives
&
Guidelines

2. In the Name of Allah the Most Gracious, the Most Merciful

3. Contents Introduction Concept and Objectives Importance
Guidelines for Calculations &Payments
Rewards and Punishments
Key Features/Summary
Open Discussion

4. Meaning of Zakat To Clean , To make it Pure
To Remove impediments and help in growth and development.

5. Concepts & Objectives
To share a small part of Allah’s material blessings with people Who are materially less blessed
Help society at micro and macro level to provide basic needs to all members with dignity and love
Ensure circulation of wealth
Reduce love for Wealth
To establish the Writ of Allah S WT

6. Salat & Zakat Mostly referred In Quran together – 30 times
Both are the Fundamental form of Worship
After Salah, Zakat is the greatest pillar of Islam
Practical demonstration of “Eaiman”
Salat Connect Human being with Allah
Zakat Connect Human being with Others

7. One of Key Pillars
So establish regular Prayer give regular Zakat and hold fast to Allah! He is your Protector the Best to protect and the Best to help!
Al-Hajj /78

8. Zakat key element of Faith
And they have been commanded no more than this: to worship Allah offering Him sincere devotion being True (in faith); to establish regular Prayer; and to practice regular Zakat; and that is the Religion Right and Straight.
Al-Baiyina /05

9. One of the most Important Element
The Believers must (eventually) win through
Those who humble themselves in their prayers;
Who avoid vain talk;
Who are active in deeds of Zakat;
Al-Muminun-1-4

10. Criteria for being Muslim
But (even so) if they repent establish regular prayers and practice regular Zakat they are your brethren in faith: (thus) do We explain signs in detail for those who understand.
Al-Tauba-9/11

11. Who should pay zakat
Any one who has in his possession more than equivalent of the value of 85 gm gold or 634gm of silver ,over and above his living expenses
On agricultural produce zakat is payable if the value of crop is more than 3265kg of wheat, rice or corn (popular grain)
All adults individually responsible

12. Applicability of Zakat
On the Personal Wealth
Bank balance
Property, ie, plots
Shares /fixed deposits
Provident fund/ Life insurance
House, Buildings/Cars for rent
Gold / silver
In case of business:
-On value of merchandise working capital
-on income / profit

13. Effective Rate P.A “On wealth and Income 2.5%
“ On Agricultural produce
Irrigated %
Non irrigated” %
“ On Natural resources” %

14. What is Exempted
House in which one lives or maintained for personal purposes. (on House given on rent its on rent income)
Personal goods of use, cars,furniture
Jewelry of daily use (not for investment purpose)
Operating assets like machinery,building etc

15. Who Qualify for Zakat
Alms are only (exclusively) for the poor and the needy and those employed to administer, and those whose hearts are to be reconciled and to free the captives and those in debt and in the way of Allah and the wayfarer a duty imposed by Allah and Allah is Knowing, Wise” Surah Thouwba:60

16. Recipient of Zakat The poor (Faqir/Fuqara) The needy (Miskeen/Maskeen)
The administrators of zakah (Amil)
Influencing heart(Muallaf)
Freeing from slavery (Riqab)
Debtors(Gharimin)
In way of Allah (Fisabillillah)
Wayfarer (Ibnus Sabil)

17. Fuqara & Maskeen
Fuqara is penny less and Maskeen is needy one
The poor (Faqir/Fuqara) Those without any means of livelihood and material possessions.
The needy (Miskeen) Those without sufficient means of livelihood to meet their basic necessities. For instance, those who, although may have a job, a house and a car, but whose income is below the minimum requirement.
Richness means owning what is enough for ones need; A person in need qualifies as poor & needy

18. Administrators
Aameleen; Those appointed to manage and administer zakah. This category is sub-divided into the following categories:
Group of people who go out to the society and determine those who fall Fuqara and Miskeen categories.
Those who collect the Zakah money.
The accountant of the Zakah money.
The administrator, manager, clerical worker or secretary who puts the files in order.
Those who handle Zakah distributions.
The auditor who audits overall Zakah management and administration.

19. Influencing Hearts
Maallafatatil Quloob; Influence hearts towards Islam thru charity, kindness
Those who are inclined to enter or have already converted to Islam.

20. Freeing from Bondage
Riqab; neck, signifies someone who is freed from slavery
Slaves and prisoners of war

21. Debtors Gharimeen; Debt, bankruptcy
Condition that debtor himself should not possess sufficient funds or goods to clear the debt
Debt incurred for genuine purpose incl. unexpected penalty, loss of employment and not due to gambling, drinking, intoxicants or lavish expense in marriage

22. In Way of Allah
Fe sabeelillah; Zakah can be used to finance any form of struggle or work for the love of Allah. e.g.
Da'wah;
building & developing society's infrastructure;
defending Muslims, who are being oppressed;
assisting poor travellers
sponsoring a student's educational expenses.

23. Traveller
Ibnis Sabeel; Can be paid from Zakat, even though he may be rich at home, if during the journey he becomes penniless and unable to meet his expenses to return

24. Where zakat can’t be used
For persons with sufficient / adequate means of living
For ones dependents like “parents, children.
Trust for investments.
Buying luxury goods.
On wasteful Activities.

25. Why Pay Zakat

26. Zakat Increases Wealth
The interest that you give in order to increase the wealth of the people, does not increase in the sight of Allah: and the Zakat that you pay in order to win Allah’s approval, its payer do indeed increases their wealth.
Ar-Rum-39

27. People who pay Zakat are Successful
Those who establish regular Prayer and give regular Zakat and have (in their hearts) the assurance of the Hereafter. Such have guidance from their Lord. Such are the successful.
Luqman/04

28. Punishment for not Paying Zakat
“& those who hoard up gold & silver & do not spend in the way of Allah, proclaim a grievous punishment, on the day when it (horded wealth) shall be heated in the fire of Hell, then their foreheads & their sides & their backs shall be branded with it, this is what you hoarded up for yourself, now taste what you horded”
Surah Tuba

30. Hadith on Punishment for not Paying Zakat
Narated by Abu Huraira
“Whoever is made wealthy by Allah and does not pay the Zakat of his wealth then on the Day of Resurrection his wealth will be made like a bald-headed poisonous male snake with two black spots over the eyes. The snake will encircle his neck and bite his cheeks and say, “ I am your wealth, I am your treasure,”
Al Bokhari 486, Chapter Zakat

31. Open Discussion