3:16-cv-93 Plaintiff’s Page 1 of 21 Exhibit 26

EXHIBIT 26: Zakat

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A slot for giving zakat at the Zaouia Moulay Idriss II in Fez, Morocco[1]

Zakat (Arabic: زكاة zakāt, "that which purifies"[2]) is a form of alms-giving and religious tax in

Islam,[3][4] which, by Qur'anic ranking, immediately follows prayer (salat) in importance.[5]

3:16-cv-93 Plaintiff’s Page 6 of 21 Exhibit 26

As one of the Five Pillars of Islam, zakat is a religious obligation for all Muslims who meet the

necessary criteria of wealth.[6] It is not a charitable contribution,[7] and is considered to be a tax.[8][9]

The payment and disputes on zakat have played a major role in the history of Islam, notably

during the Ridda wars.[10][11][page needed]

Zakat is based on income and the value of all of one's possessions.[12][13] It is customarily 2.5% of

a Muslim's total savings and wealth above a minimum amount known as nisab,[14] but Islamic

scholars differ on how much nisab is and other aspects of zakat.[14] The collected amount is paid

first to zakat collectors, and then to poor Muslims, to new converts to Islam, to Islamic clergy,

and others.[15][16][17]

Today, in most Muslim majority countries zakat contributions are voluntary, while in a handful

(Libya, Malaysia, Pakistan, Saudi Arabia, Sudan, and Yemen) zakat is mandated and collected

by the state.[18][19]

Shias, unlike Sunnis, have traditionally regarded zakat as a private and voluntary decision, and

they give zakat to Imam-sponsored rather than state-sponsored collectors.[20][21][22]

Etymology[edit]

Zakat literally means "that which purifies".[2] Zakat is considered a way to purify one's income

and wealth from sometimes worldly, impure ways of acquisition.[2][23][24][25] According to Murata

and Chittick, "Just as ablutions purify the body and salat purifies the soul (in Islam), so zakat

purifies possessions and makes them pleasing to God."[26][27]

It is sometimes referred to as Zakat al-mal.[citation needed]

Doctrine[edit]

Quran[edit]

The Quran discusses charity in many verses, some of which relate to zakat. The word zakat, with

the meaning used in Islam now, is found in suras: 7:156, 19:31, 19:55, 21:73, 23:4, 27:3, 30:39,

31:4 and 41:7.[28][29] Zakat is found in the early Medinan suras and described as obligatory for

Muslims.[27] It is given for the sake of salvation. Muslims believe those who give zakat can expect

reward from God in the afterlife, neglecting to give zakat can result in damnation. Zakat is

considered part of the covenant between God and a Muslim.[27]

According to Yusuf al-Qaradawi, Qur'an makes zakat as one of three prerequisites as to when a

pagan becomes a Muslim, through verse 9.5:[30] "but if they repent, establish prayers, and practice

zakat they are your brethren in faith".[6]

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The Qur'an lists the beneficiaries of zakat (discussed below).[31]

Hadith[edit]

Each of the most trusted hadith collections in Islam have a book dedicated to zakat. Sahih

Bukhari's Book 24,[32] Sahih Muslim's Book 5,[33] and Sunan Abu-Dawud Book 9[34] discuss

various aspects of zakat, including who must pay, how much, when and what. The 2.5% rate is

also mentioned in the hadiths.[35]

The hadiths admonish those who do not give the zakat. According to the hadith, refusal to pay or

mockery of those who pay zakat is a sign of hypocrisy, and God will not accept the prayers of

such people.[36] The sunna also describes God's punishment for those who refuse or fail to pay

zakat.[37] On the day of Judgment, those who didn't give the zakat will be held accountable and

punished.[31]

The hadith contain advice on the state-authorized collection of the zakat. The collectors are

required not to take more than what is due, and those who are paying the zakat are asked not to

evade payment. The hadith also warn of punishment those who take zakat when they are not

eligible to receive it (see Distribution below).[31]

Amount[edit]

The amount of Zakat to be paid by an individual depends on the amount of money and the type

of assets the individual possesses. The Quran does not provide specific guidelines on which

types of wealth are taxable under the zakat, nor does it specify percentages to be given. But the

customary practice is that the amount of zakat paid on capital assets (e.g. money) is 2.5%

(1/40).[7] Zakat is additionally payable on agricultural goods, precious metals, minerals, and

livestock at a rate varying between 2.5 (1/40) and 20 percent, depending on the type of

goods.[38][39]

Zakat is usually payable on assets continuously owned over one lunar year that are in excess of

the nisab, a minimum monetary value.[40] However, Islamic scholars have disagreed with each

other on zakat and nisab. For example, Abu Hanifa, did not regard the nisab limit to be a pre-

requisite for zakat, in the case of land crops, fruits and minerals.[41] Other differences between

Islamic scholars on zakat and nisab is acknowledged as follows by Yusuf al-Qaradawi,[14]

Unlike prayers, we observe that even the ratio, the exemption, the kinds of wealth that are

zakatable are subject to differences among scholars. Such differences have serious implications

for Muslims at large when it comes to their application of the Islamic obligation of zakah. For

example, some scholars consider the wealth of children and insane individals zakatable, others

don't. Some scholars consider all agricultural products zakatable, others restrict zakah to specific

kinds only. Some consider debts zakatable, others don't. Similar differences exist for business

assets and women's jewelry. Some require certain minimum (nisab) for zakatability, some don't.

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etc. The same kind of differences also exist about the disbursement of zakat.

– Shiekh Mahmud Shaltut[14]

Failure to pay[edit]

Some classical jurists have held the view that any Muslim who consciously refuses to pay zakat

is an apostate, since the failure to believe that it is a religious duty (fard) is a form of unbelief

(kufr), and should be killed.[42][43][44] However, prevailing opinion among classical jurists

prescribed sanctions such as fines, imprisonment or corporal punishment.[45] Additionally, those

who failed to pay the zakat would face God's punishment in the afterlife on the day of

Judgment.[31]

The consequence of failure to pay zakat has been a subject of extensive legal debate, particularly

when a Muslim is willing to pay zakat but refuses to pay it to a certain group or the state.[45][46]

According to classical jurists, if the collector is unjust in the collection of zakat but just in its

distribution, the concealment of property from him is allowed.[45] If, on the other hand, the

collector is just in the collection but unjust in the distribution, the concealment of property from

him is an obligation (wajib).[45] Furthermore, if the zakat is concealed from a just collector

because the property owner wanted to pay his zakat to the poor himself, they held that he should

not be punished for it.[45] If collection of zakat by force was not possible, use of military force to

extract it was seen as justified, as was done by Abu Bakr during the Ridda Wars, on the

argument that refusing to submit to just orders is a form of treason.[45] However, Abu Hanifah, the

founder of the Hanafi school, disapproved of fighting when the property owners undertake to

distribute the zakat to the poor themselves.[45]

Some classical and contemporary scholars such as Ishaq Ibn Rahwayh and Yusuf al-Qaradawi

have stated that the person who fails to pay Zakat should have the payment taken from them,

along with half of his wealth.[47][48]

In modern states where zakat payment is compulsory, failure to pay is regulated by state law

similarly to tax evasion.

Distribution[edit]

According to the Quran's Surah Al-Tawba, there are eight categories of people (asnaf) who

qualify to benefit from zakat funds.[16]

“Alms are for the poor and the needy, and those employed to administer the (funds); for those

whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the

cause of Allah; and for the wayfarer: (thus is it) ordained by Allah, and Allah is full of

knowledge and wisdom.”

— Qur'an, Sura 9 (Al-Tawba), ayat 60[49]

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Scholars have traditionally interpreted this verse as identifying the following eight categories of

Muslim causes to be the proper recipients of zakat:[17][50]

1. Those living without means of livelihood (Al-Fuqarā'),[17] the poor[50]

2. Those who cannot meet their basic needs (Al-Masākīn),[17] the needy[50]

3. To zakat collectors (Al-Āmilīyn 'Alihā)[17][50]

4. To persuade those sympathetic to or expected to convert to Islam (Al-Mu'allafatu

Qulūbuhum),[17] recent converts to Islam[16][50][51] and potential allies in the cause of

Islam[50][52] [01-Sep-16: Sounds like the democrat/demo-rats using taxations laws in America to buy votes]

5. To free from slavery or servitude (Fir-Riqāb),[17] slaves of Muslims who have or intend to

free from their master by means of a kitabah contract[50][52]

6. Those who have incurred overwhelming debts while attempting to satisfy their basic

needs (Al-Ghārimīn),[17] debtors who in pursuit of a worthy goal incurred a debt[50]

7. Those fighting for a religious cause or a cause of God (Fī Sabīlillāh),[17] or for Jihad in the

way of Allah by means of pen, word, or sword,[53] or for Islamic warriors who fight

against the unbelievers but are not part of salaried soldiers.[50][52][54]:h8.17

8. Wayfarers, stranded travellers (Ibnu Al-Sabīl),[17] travellers who are traveling with a

worthy goal but cannot reach their destination without financial assistance[50][52]

Zakat should not be given to one's own parents, grandparents, children, grandchildren, spouses or

the descendants of the Prophet Muhammad.[55]

Neither the Quran nor the Hadiths specify the relative division of zakat into the above eight

categories.[56] According to the Reliance of the Traveller, the Shafi'i school requires zakat is to be

distributed equally among the eight categories of recipients, while the Hanafi school permits

zakat to be distributed to all the categories, some of them, or just one of them.[54]:h8.7 Classical

schools of Islamic law including Shafi'i, are unanimous that collectors of zakat are to be paid

first, with the balance to be distributed equally amongst the remaining seven categories of

recipients, even in cases where one group’s need is more demanding.[57] [GOVERNMENT]

Muslim scholars disagree whether zakat recipients can include Non-Muslims. Islamic

scholarship, historically, has taught that only Muslims can be recipients of zakat.[58] In recent

times, some state that zakat may be paid to non-Muslims after the needs of Muslims have been

met, finding nothing in the Quran or sunna to indicate that zakat should be paid to Muslims

only.[55]

Additionally, the zakat funds may be spent on the administration of a centralized zakat collection

system.[7] Representatives of the Salafi movement include propagation of Islam and any struggle

in righteous cause among permissible ways of spending, while others argue that zakat funds

should be spent on social welfare and economic development projects, or science and technology

education.[55] Some hold spending them for defense to be permissible if a Muslim country is

under attack.[55] Also, it is forbidden to disburse zakat funds into investments instead of being

given to one of the above eight categories of recipients.[citation needed]

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Role in society[edit]

The zakat is considered by Muslims to be an act of piety through which one expresses concern

for the well-being of fellow Muslims,[51] as well as preserving social harmony between the

wealthy and the poor.[59] Zakat promotes a more equitable redistribution of wealth and fosters a

sense of solidarity amongst members of the Ummah.[60]

Historical practice[edit]

Taxation in the Ottoman Empire

Taxes

Adet-i Ağnam

Adet-i deştbani

Ashar

Avarız

Bac-i pazar

Bedl-i askeri

Cizye

Cürm-ü cinayet

Damga resmi

Gümrük resmi

Haraç

Ihtisab

Ispendje

Istira

Maktu

Mururiye resmi

Muskirat resmi

Nüzül

Otlak resmi

Rav akçesi

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Resm-i arusane

Resm-i bennâk

Resm-i bostan

Resm-i çift

Resm-i dönüm

Resm-i filori

Resm-i ganem

Resm-i hınzır

Resm-i mücerred

Resm-i sicill

Rusum-e-eflak

Selamet isni

Tapu resmi

Tekalif-i orfiye

Temettu

Tuz resmi

Zakat

Implementation

Ahidnâme

Defter

Emin

Evkaf-i Hümayun Nezareti

Hazine-i Hassa

Hazine-i Amire

Hane

Iltizam

Istira

Kadı

Kanun-i Raya

Kanunname

Malikâne

Merdiban

Millet

Muafiyet

Muhassil

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Muqata'ah

Mütesellim

Ottoman Public Debt Administration

Regie Company

Siyakat

Sürsat

Tahrir

Tanzimat

Waqf

v

t

e

Zakat, an Islamic practice initiated by the Islamic prophet Muhammad, has played an important

role throughout its history.[61] Schact suggests that the idea of zakat may have entered Islam from

Judaism, with roots in the Hebrew and Aramaic word zakut.[27][62] However, some Islamic

scholars[62] disagree that the Qur'anic verses on zakat (or zakah) have roots in Judaism.[63]

The caliph Abu Bakr, believed by Sunni Muslims to be Muhammad's successor, was the first to

institute a statutory zakat system.[64] Abu Bakr established the principle that the zakat must be

paid to the legitimate representative of the Prophet's authority, himself.[61] Other Muslims

disagreed and refused to pay zakat to Abu Bakr, leading to accusations of apostasy, the Ridda

wars.[10][61][65]

The second and third caliphs, Umar bin Al-Khattab and Usman ibn Affan, continued Abu Bakr's

codification of the zakat.[61] Uthman also modified the zakat collection protocol by decreeing that

only "apparent" wealth was taxable, which had the effect of limiting zakat to mostly being paid

on agricultural land and produce.[66] During the reign of Ali ibn Abu Talib, the issue of zakat was

tied to legitimacy of his government. After Ali, his supporters refused to pay the zakat to

Muawiyah I, as they did not recognize his legitimacy.[61]

The practice of Islamic state-administered zakat was short-lived in Medina. During the reign of

Umar bin Abdul Aziz (717–720 A.D.), it is reported that no one in Medina needed the zakat.

After him, zakat came to be considered more of an individual responsibility.[61] This view

changed over Islamic history. Sunni Muslims and rulers, for example, considered collection and

disbursement of zakat as one of the functions of an Islamic state; this view has continued in

modern Islamic countries.[67]

Zakat is one of the five pillars of Islam, and in various Islamic polities of the past was expected

to be paid by all practicing Muslims who have the financial means (nisab).[68] In addition to their

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zakat obligations, Muslims were encouraged to make voluntary contributions (sadaqat).[69] The

zakat was not collected from non-Muslims, although they were required to pay the jizyah

tax.[70][71] Depending on the region, the dominant portion of zakat went typically to Amil (the zakat

collectors) or Sabīlillāh (those fighting for religious cause, the caretaker of local mosque, or

those working in the cause of God such as proselytizing non-Muslims to convert to Islam).[56][72]

Contemporary practice[edit]

According to researcher Russell Powell, as of 2010, Zakat was mandatory by state law in Libya,

Malaysia, Pakistan, Saudi Arabia, Sudan, and Yemen. There were government-run voluntary

Zakat contribution programs in Bahrain, Bangladesh, Egypt, Indonesia, Iran, Jordan, Kuwait,

Lebanon, and the United Arab Emirates.[73][74]

Collection[edit]

Today, in most Muslim countries, zakat is at the discretion of Muslims over how and whether to

pay, typically enforced by peer pressure, fear of God, and an individual's personal feelings.[18]

Among the Sunni Muslims, zakat committees are established, linked to a religious cause or local

mosque, which collect zakat.[75] Among the Shia Muslims, deputies on behalf of Imams collect

the zakat.[15]

In six of out the 47 Muslim-majority countries — Libya, Malaysia, Pakistan, Saudi Arabia,

Sudan and Yemen — zakat is obligatory and collected by the state.[18][19][76][77] In Jordan, Bahrain,

Kuwait, Lebanon, and Bangladesh, the zakat is regulated by the state, but contributions are

voluntary.[78]

The states where zakat is compulsory differ in their definition of the base for zakat

computation.[76] Zakat is generally levied on livestock (except in Pakistan) and agricultural

produce, although the types of taxable livestock and produce differ from country to country.[76]

Zakat is imposed on cash and precious metals in four countries with different methods of

assessment.[76] Income is subject to zakat in Saudi Arabia and Malaysia, while only Sudan

imposes zakat on "wealth that yields income".[76] In Pakistan, property is exempt from the zakat

calculation basis, and the compulsory zakat is primarily collected from the agriculture sector.[72]

Under compulsory systems of zakat tax collection, such as Malaysia and Pakistan, evasion is

very common and the alms tax is regressive.[18] A considerable number of Muslims accept their

duty to pay zakat, but deny that the state has a right to levy it, and they may pay zakat voluntarily

while evading official collection.[76] In discretion-based systems of collection, studies suggest

zakat is collected from and paid only by a fraction of Muslim population who can pay.[18]

Distribution[edit]

The primary sources of sharia also do not specify to whom the zakat should be paid – to zakat

collectors claiming to represent one class of zakat beneficiary (for example, poor), collectors

3:16-cv-93 Plaintiff’s Page 14 of 21 Exhibit 26

who were representing religious bodies, or collectors representing the Islamic state.[56][79] This has

caused significant conflicts and allegations of zakat abuse within the Islamic community, both

historically[56] and in modern times.[80]

Fi Sabillillah is the most prominent asnaf in Southeast Asian Muslim societies, where it broadly

construed to include funding missionary work, Quranic schools and anything else that serves the

Islamic community (ummah) in general.[81]

Role in society[edit]

In 2012, Islamic financial analysts estimated annual zakat spending exceeded US$200 billion per

year, which they estimated at 15 times global humanitarian aid contributions.[82][83] Islamic

scholars and development workers state that much of this zakat practice is mismanaged, wasted

or ineffective.[82] About a quarter of the Muslim world[84] continues to live on $1.25 a day or less,

according to the 2012 report.[82]

A 1999 study of Sudan and Pakistan, where zakat is mandated by the state, estimated that zakat

proceeds ranged between 0.3 and 0.5 percent of GDP, while a more recent report put zakat

proceeds in Malaysia at 0.1% of GDP.[76] These numbers are far below what was expected when

the governments of these countries tried to Islamize their economies, and the collected amount is

too small to have a sizeable macroeconomic effect.[76]

In a 2014 study,[85] Nasim Shirazi states widespread poverty persists in Islamic world despite

zakat collections every year. Over 70% of the Muslim population in most Muslim countries is

impoverished and lives on less than US$2 per day. In over 10 Muslim-majority countries, over

50% of the population lived on less than $1.25 per day income, states Shiraz.[85] In Indonesia –

the world's most populous and predominantly Muslim country – 50% of Muslims live on less

than $2 per day. This suggest large scale waste and mismanagement by those who collect and

spend zakat funds. Given the widespread poverty among Muslim-majority countries, the impact

of zakat in practice, despite the theoretical intent and its use for centuries, has been questioned by

scholars.[86] Zakat has so far failed to relieve large scale absolute poverty among Muslims in most

Muslim countries.[85]

Comparative charity practice[edit]

In the United Kingdom, according to a self-reported poll of 4000 people, three out of ten UK

Muslims gave to charity.[87] According to a NBC poll, British Muslims, on average, gave US$567

to charity in 2013, compared to $412 for Jews, $308 for Protestants, $272 for Catholics and $177

for atheists in Britain.[87]

Related terms[edit]

Zakat is required of Muslims only. For non-Muslims living in an Islamic state, sharia was

historically seen as mandating jizya (poll tax).[88] Other forms of taxation on Muslims or non-

3:16-cv-93 Plaintiff’s Page 15 of 21 Exhibit 26

Muslims, that have been used in Islamic history, include kharaj (land tax),[89] khums (tax on booty

and loot seized from non-Muslims, sudden wealth),[90] ushur (tax at state border, sea port, and

each city border on goods movement, customs),[91] kari (house tax)[92] and chari (sometimes called

maara, pasture tax).[93][94]

There are differences in the interpretation and scope of zakat and other related taxes in various

sects of Islam. For example, khums is interpreted differently by Sunnis and Shi'ites, with Shia

expected to pay one fifth of their excess income after expenses as khums, and Sunni don't.[95] At

least a tenth part of zakat and khums every year, among Shi'ites, after its collection by Imam and

his religious deputies under its doctrine of niyaba, goes as income for its hierarchical system of

Shia clergy.[15][96] Among Ismaili sub-sect of Shias, the mandatory taxes which includes zakat, is

called dasond, and 20% of thus collected amount from its Muslim faithfuls, is set aside as

income for the Imams.[97] Some branches of Shia Islam treat the right to lead as Imam and right to

receive 20% of collected zakat and other alms as a hereditary right of its clergy.

Sadaqah is another related term for charity, usually construed as a discretionary counterpart to

zakat.[98]

Zakat al-Fitr[edit]

Further information: Zakat al-Fitr

Zakat al-Fitr or Sadaqat al-Fitr[99] is a smaller amount of charity, a mandatory one time alms-

giving per person, with any means to pay, that is traditionally paid at the end of the fasting in the

Islamic holy month of Ramadan.[100][101] The collected amount is used to pay the zakat collectors

and to the poor Muslims so that they can be provided with a means with which they can celebrate

`Eid al-Fitr (the festival of breaking the fast) along with the rest of the Muslims.[102]

Zakat al Fitr is based on person and is a fixed amount collected, while Zakat al mal is based on

the total income and property.[101] (According to one source, the Hidaya Foundation, the

suggested Zakat al Fitr donation is based on the price of 1 Saa (approx. 3 kg) of rice or wheat at

local costs, (as of 2015, approximately $7.00 in the U.S.).[99][99])

See also[edit]

Islamic economics

Islamic socialism

Islamic taxes

Jizya

Khums

Kharaj

Sadaqah

Zakat Council (Pakistan)

3:16-cv-93 Plaintiff’s Page 16 of 21 Exhibit 26

Zakat al-fitr, a different form of zakat which follows the pillar of Sawm (fasting in

Ramadan).

Charity practices in other religions:

Tithe

Poor tithe

Tzedakah (Judaism)

Maaser Ani (tithing in Judaism)

Dāna

Notes[edit]

1. Jump up ^ Fitzpatrick, Coeli; Walker, Adam Hani (2014). Muhammad in History, Thought, and Culture:

An Encyclopedia of the Prophet of God. p. 94. ISBN 978-1-61069-177-2.

2. ^ Jump up to: a b c Benda-Beckmann, Franz von (2007). Social security between past and future: Ambonese

networks of care and support. LIT Verlag, Münster. p. 167. ISBN 978-3-8258-0718-4. Zakat literally means

that which purifies. It is a form of sacrifice which purifies worldly goods from their worldly and sometimes

impure means of acquisition, and which, according to God's wish, must be channeled towards the

community.

3. Jump up ^ Salehi, M (2014). "A Study On The Influences Of Islamic Values On Iranian Accounting

Practice And Development". Journal of Islamic Economics, Banking and Finance 10 (2): 154–182. Zakat

is a religious tax that every Muslim has to pay.

4. Jump up ^ Lessy, Z (2009). "Zakat (alms-giving) management in Indonesia: Whose job should it be?". La

Riba Journal Ekonomi Islam 3 (1). zakat is alms-giving and religiously obligatory tax.

5. Jump up ^ Hallaq, Wael (2013). The impossible state : Islam, politics, and modernity's moral

predicament. New York: Columbia University Press. p. 123. ISBN 9780231162562.

6. ^ Jump up to: a b Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London,

Volume 1, ISBN 978-967-5062-766, p. XIX

7. ^ Jump up to: a b c Medani Ahmed and Sebastian Gianci, Zakat, Encyclopedia of Taxation and Tax Policy,

p. 479-481

8. Jump up ^ Muḥammad ibn al-Ḥasan Ṭūsī (2010), Concise Description of Islamic Law and Legal

Opinions, ISBN 978-1904063292, pp. 131-135

9. Jump up ^ Hefner R.W. (2006). "Islamic economics and global capitalism". Society 44 (1): 16–22. Zakat

is a tax levied on income and wealth for the purpose of their purification.

10. ^ Jump up to: a b Bonner, Michael (2003), Poverty and Charity in Middle Eastern Contexts, State University

of New York Press, ISBN 978-0791457382, p. 15: "In the old Arabic narratives about the early Muslim

community and its conquests and quarrels, zakat and sadaqa loom large at several moments of crisis. These

include the beginning of Muhammad’s prophetical career in Mecca, when what appear to be the earliest

pieces of scripture insist on almsgiving more than any other human activity. These moments of crisis also

include the wars of the ridda or apostasy in C.E. 632–634, just after Muhammad’s death. At that time most

of the Arabs throughout the peninsula refused to continue paying zakat (now a kind of tax) to the central

authority in Medina; Abu Bakr, upon assuming the leadership, swore he would force them all to pay this

zakat, “even if they refuse me only a [camel’s] hobble of it,” and sent armies that subdued these rebels or

“apostates” in large-scale battles that were soon followed by the great Islamic conquests beyond the

Arabian peninsula itself."

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Seuil, pp. 238-240

3:16-cv-93 Plaintiff’s Page 17 of 21 Exhibit 26

13. Jump up ^ Medani Ahmed and Sebastian Gianci, Zakat, Encyclopedia of Taxation and Tax Policy, p. 479,

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24. Jump up ^ Dean, H. & Khan, Z. (1998). "Islam: A challenge to welfare professionalism". Journal of

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Muslims now, as early as the beginning of the Makkan period. This is found in Suras: 7:156, 19:31 and 55,

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References[edit]

P. Bearman ed. (2012). Encyclopaedia of Islam, Second Edition. Brill Online.

Joseph J. Cordes, Robert D. Ebel, Jane Gravelle ed. (2005). Encyclopedia of Taxation

and Tax Policy. Urban Institute

John L. Esposito ed. (2009). '[The Oxford Encyclopedia of the Islamic World. Oxford

University Press.

Hunter, Shireen; Malik, Huma; Senturk, Recep (2005). Islam and Human Rights:

Advancing a U.S.-Muslim Dialogue. Center for Strategic and International Studies, 2005.

Further reading[edit]

Mattson, Ingrid (2003). "Status-Based Definitions of Need in Early Islamic Zakat and

Maintenance Laws". In Bonner, Michael David et al. Poverty and charity in Middle

Eastern contexts. SUNY Press. ISBN 978-0-7914-5737-5.

Weiss, Holger (2002). "Zakāt and the Question of Social Welfare: An Introductory Essay

on Islamic Economics and Its Implications for Social Welfare". In Weiss, Holger. Social

welfare in Muslim societies in Africa. Nordic Africa Institute. ISBN 978-91-7106-481-3.

Fiqh al Zakah (Vol. I), Dr. Yusuf al Qardawi

The Zakat Handbook: A Practical Guide for Muslims in the West

The Institution of Zakat: An Obligation and an Opportunity (2005) The Central Zakat

Committee of The Council of Islamic Organizations of Greater Chicago

External links[edit]

3:16-cv-93 Plaintiff’s Page 21 of 21 Exhibit 26

Shia Muslims view on Zakat

Sunni Muslims view on Zakat Pages

Peasant opposition to the Islamic Zakat and the Christian Tithe, James Scott (1987),

Journal: Comparative Studies in Society and History

THE INFLUENTIAL LEGACY OF DUTCH ISLAMIC POLICY ON THE

FORMATION OF ZAKAT (ALMS) LAW IN MODERN INDONESIA, Arskal Salim

(2006), Journal: Pacific Rim Law & Policy Review

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