Zakat (or Zakāh) is one of the Five Pillars of Islam. Zakat is the Arabic word for "giving to charity" or "giving to the needy".^{[note 1]}^[3] Zakat is a form of almsgiving, often collected by the Muslim Ummah.^[1] It is considered in Islam a religious obligation,^[4]^[5] and by Quranic ranking, is next after prayer (salah) in importance.^[6] Eight heads of zakat are mentioned in the Quran.^[7]

As one of the Five Pillars of Islam, zakat is a religious duty for all Muslims who meet the necessary criteria of wealth to help the needy.^[8]^[9] It is a mandatory charitable contribution, often considered to be a tax.^[10]^[11] The payment and disputes on zakat have played a major role in the history of Islam, notably during the Ridda wars.^[12]^[13]^{[page needed]}

Zakat on wealth is based on the disposable income of an individual after fulfilling all their essential needs.^[14]^[15] It is customarily 2.5% (or 1⁄40)^[16] of a Muslim's total disposable income after the necessities of their dependents and themselves, and Muslims who do not hold wealth above a minimum amount known as nisab do not need to pay Zakat,^[17] but Islamic scholars differ on how much nisab is and other aspects of zakat.^[17] According to Islamic doctrine, the collected amount should be paid to the poor and the needy, Zakat collectors, orphans, widows, those to be freed from slavery, the aged who cannot work to feed themselves, those in debt, in the cause of God and to benefit the stranded traveller.

Today, in most Muslim-majority countries, zakat contributions are voluntary, while in Libya, Malaysia, Pakistan, Saudi Arabia, Sudan and Yemen, zakat is mandated and collected by the state (as of 2015).^[18]^[19]

Shias, unlike Sunnis, have traditionally regarded zakat as a private action, and they give zakat to imam-sponsored rather than state-sponsored collectors, but it is also obligatory for them.^[20]^[21]^[22]

Zakat is a mandatory form of charity in Islam and represents one of the Five Pillars of the faith. Many Muslims choose Ramadan as a time to calculate and distribute zakat because charitable acts are believed to carry greater spiritual significance during the month.^[23]Some online tools are also available to help individuals estimate their zakat obligations.

Etymology

The word Zakat comes from Arabic root z-k-w (ز ك و), meaning to purify.^[24]^[1] Zakat is considered a way to purify one's income and wealth from sometimes worldly, impure ways of acquisition.^[1]^[25]^[26]^[27] According to Sachiko Murata and William Chittick, "Just as ablutions purify the body and salah purifies the soul (in Islam), so zakat purifies possessions and makes them pleasing to God."^[28]^[29]

Doctrine

Quran

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, for example, in surahs: 7:156, 9:60, 19:31, 19:55, 21:73, 23:4, 27:3, 30:39, 31:4, and 41:7.^[30]^[31] Zakat is found in the early Medinan suras and described as obligatory for Muslims.^[29] It is given for the sake of salvation. Muslims believe those who give zakat can expect reward from God in the afterlife, while neglecting to give zakat can result in damnation. Zakat is considered part of the covenant between God and a Muslim.^[29]

Verse 2:177 (the Clear Qur'an translation) sums up the Quranic view of charity and almsgiving (another name for zakat is the poor due):

Righteousness is not in turning your faces towards the east or the west. Rather, the righteous are those who believe in Allah, the Last Day, the angels, the Books, and the prophets; who give charity out of their cherished wealth to relatives, orphans, the poor, ˹needy˺ travellers, beggars, and for freeing captives; who establish prayer, pay alms-tax, and keep the pledges they make; and who are patient in times of suffering, adversity, and in ˹the heat of˺ battle. It is they who are true ˹in faith˺, and it is they who are mindful ˹of Allah˺. – 2:177

According to Yusuf al-Qaradawi, verse 9.5 of the Quran makes zakat one of three prerequisites for pagans to become Muslims: "but if they repent, establish prayers, and practice zakat they are your brethren in faith".^[8]

The Quran also lists who should receive the benefits of zakat, discussed in more detail below.^[32]

Mention of zakat after prayer suggests that it held a different role than almsgiving. Zakat served as a fine or payment for someone guilty of sin to have Muhammad pray for their purification.^[33]

Hadith

Each of the most trusted hadith collections in Islam have a book dedicated to zakat. Sahih Bukhari's Book 24,^[34]^[35] Sahih Muslim's Book 12,^[36]^[37] and Sunan Abu-Dawud's Book 9^[38]^[39] discuss various aspects of zakat, including who must pay, how much, when and what. The 2.5% rate is also mentioned in the hadiths.^[40]

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.^[41]^[42] The sunna also describes God's punishment for those who refuse or fail to pay zakat.^[43] On the day of Judgment, those who did not give the zakat will be held accountable and punished.^[32]

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 for those who take zakat when they are not eligible to receive it (see Distribution below).^[32]

Amount

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. However, it clearly indicates to donate the "surplus" of one's income. But the customary practice in the Islamic world has been that the amount of zakat paid on capital assets (e.g. money) is 2.5% (1⁄40).^[44] Zakat is additionally payable on agricultural goods, precious metals, minerals, and livestock at a rate varying between 2.5% and 20% (1/5), depending on the type of goods.^[45]^[46]

Zakat is usually payable on assets continuously owned over one lunar year that are in excess of the nisab, a minimum monetary value.^[47] However, Islamic scholars have disagreed on this issue. 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.^[48] Other differences between Islamic scholars on zakat and nisab are acknowledged as follows by Yusuf al-Qaradawi,^[17]

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 zakat. For example, some scholars consider the wealth of children and insane individuals zakatable, others don't. Some scholars consider all agricultural products zakatable, others restrict zakat 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. etc. The same kind of differences also exist about the disbursement of zakat.
– Shiekh Mahmud Shaltut^[17]

Failure to pay

The consequence of failure to pay zakat has been a subject of extensive legal debate in traditional Islamic jurisprudence, particularly when a Muslim is willing to pay zakat but refuses to pay it to a certain group or the state.^[50]^[51] 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.^[50] 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).^[50] 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.^[50] 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.^[50] However, Abu Hanifa, the founder of the Hanafi school, disapproved of fighting when the property owners undertake to distribute the zakat to the poor themselves.^[50]

Some classical jurists 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.^[52]^[53]^[54] However, prevailing opinion among classical jurists prescribed sanctions such as fines, imprisonment or corporal punishment.^[50] 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.^[55] Additionally, those who failed to pay the zakat would face God's punishment in the afterlife on the day of Judgment.^[32]

In modern states where zakat payment is compulsory, failure to pay is regulated by state law similarly to tax evasion.^{[citation needed]}

Distribution

According to the Quran's Surah Al-Tawba, there are eight categories of people (asnaf) who qualify to benefit from zakat funds.^[56]

Alms-tax is only for the poor and the needy, for those employed to administer it, for those whose hearts are attracted ˹to the faith˺, for ˹freeing˺ slaves, for those in debt, for Allah's cause, and for ˹needy˺ travellers. ˹This is˺ an obligation from Allah. And Allah is All-Knowing, All-Wise.

— Surah At-Tawbah 9:60

Islamic scholars have traditionally interpreted this verse as identifying the following eight categories of Muslim causes to be the proper recipients of zakat:^[57]^[58]

Those living without means of livelihood (Al-Fuqarā'),^[57] the poor^[58]
Those who cannot meet their basic needs (Al-Masākīn),^[57] the needy^[58]
To zakat collectors (Al-Āmilīyn 'Alihā)^[57]^[58]
To persuade those sympathetic to or expected to convert to Islam (Al-Mu'allafatu Qulūbuhum),^[57] recent converts to Islam,^[56]^[58]^[59] and potential allies in the cause of Islam^[58]^[60]
To free from slavery or servitude (Fir-Riqāb),^[57] slaves of Muslims who have or intend to free from their master ^{[clarification needed]} by means of a kitabah contract^[58]^[60]
Those who have incurred overwhelming debts while attempting to satisfy their basic needs (Al-Ghārimīn),^[57] debtors who in pursuit of a worthy goal incurred a debt^[58]
Those fighting for a religious cause or a cause of God (Fī Sabīlillāh),^[57] or for Jihad in the way of Allah by means of pen, word, or sword,^[61] or for Islamic warriors who fight against the unbelievers but are not salaried soldiers.^[58]^[60]^[62]^: h8.17
Wayfarers, stranded travellers (Ibnu Al-Sabīl),^[57] travellers who are traveling with a worthy goal but cannot reach their destination without financial assistance^[58]^[60]

Zakat should not be given to one's own parents, grandparents, children, grandchildren, spouses or the descendants of Muhammad.^[63]

Neither the Quran nor the Hadiths specify the relative division of zakat into the above eight categories.^[64] 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.^[62]^: 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.^[65]

Muslim scholars disagree whether zakat recipients can include non-Muslims. Islamic scholarship, historically, has taught that only Muslims can be recipients of zakat.^[66] 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.^[63]

Additionally, the zakat funds may be spent on the administration of a centralized zakat collection system.^[44] 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.^[63] Some hold spending them for defense to be permissible if a Muslim country is under attack.^[63] Also, it is forbidden to disburse zakat funds into investments instead of being given to one of the above eight categories of recipients.^[67]

Role in society

The zakat is considered by Muslims to be an act of piety through which one expresses concern for the well-being of fellow Muslims,^[59] as well as preserving social harmony between the wealthy and the poor.^[68] Zakat promotes a more equitable redistribution of wealth and fosters a sense of solidarity amongst members of the Ummah.^[69]

Historical practice

Zakat, an Islamic practice initiated by the Islamic prophet Muhammad, was first collected on the first day of Muharram.^[70] It has played an important role throughout its history.^[71] Schact suggests that the idea of zakat may have entered Islam from Judaism, with roots in the Hebrew and Aramaic word zakut.^[29]^[72] However, some Islamic scholars^[72] disagree that the Qur'anic verses on zakat (or zakah) have roots in Judaism.^[73]

The caliph Abu Bakr, believed by Sunni Muslims to be Muhammad's successor, was the first to institute a statutory zakat system.^[74] Abu Bakr established the principle that the zakat must be paid to the legitimate representative of Muhammad's authority (i.e. himself).^[71] However certain tribes refused to pay zakat while staying under the name of Islam which was considered apostasy and led ultimately, to the Ridda wars.^[12]^[71]^[75]

The second and third caliphs, Umar ibn al-Khattab and Uthman ibn Affan, continued Abu Bakr's codification of the zakat.^[71] 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.^[76] 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 zakat to Muawiyah I, as they did not recognize his legitimacy.^[71]

The practice of Islamic state-administered zakat was short-lived in Medina. During the reign of Umar bin Abdul Aziz (717–720 CE), it is reported that no one in Medina needed the zakat. After him, zakat came more to be considered as an individual responsibility.^[71] 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.^[77]

Zakat is one of the five pillars of Islam, and in various Islamic polities of the past was expected to be paid by all practising Muslims who have the financial means (nisab).^[78] In addition to their zakat obligations, Muslims were encouraged to make voluntary contributions (sadaqat).^[79] The zakat was not collected from non-Muslims, although they were required to pay the jizyah tax.^[80]^[81] 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).^[64]^[82]

Contemporary practice

According to the researcher Russell Powell in 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, Maldives and the United Arab Emirates.^[83]

In a 2019 study conducted by the Institute for Social Policy and Understanding that examined philanthropy for American Muslims in comparison to other faith and non-faith groups, it was found that for American Muslims, Zakat was an important driver of charitable giving. This results in American Muslims being the most likely faith group studied to be motivated to donate based on a believed religious obligation (zakat), and a "feeling that those with more should help those with less", referencing again the concept and religious imperative behind Zakat.^[84]

Zakat status in Muslim countries

Country	Status
Afghanistan	Voluntary
Algeria	Voluntary
Azerbaijan	Voluntary
Bahrain	Regulated by the state, but contributions are voluntary
Bangladesh	Regulated by the state, but contributions are voluntary
Burkina Faso	Voluntary
Chad	Voluntary
Egypt	Regulated by the state, but contributions are voluntary
Guinea	Voluntary
Indonesia	Regulated by the state, but contributions are voluntary
Iran	Regulated by the state, but contributions are voluntary
Iraq	Voluntary
Jordan	Regulated by the state, but contributions are voluntary
Kazakhstan	Voluntary
Kuwait	Regulated by the state, but contributions are voluntary
Lebanon	Regulated by the state, but contributions are voluntary
Libya	Mandatory
Malaysia	Regulated by the state, but contributions are voluntary
Maldives	Regulated by the state, but contributions are voluntary
Mali	Voluntary
Mauritania	Voluntary
Morocco	Voluntary
Niger	Voluntary
Nigeria	Voluntary
Oman	Voluntary
Pakistan	Mandatory
Qatar	Voluntary
Saudi Arabia	Mandatory
Senegal	Voluntary
Sierra Leone	Voluntary
Somalia	Voluntary
Sudan	Mandatory
Syria	Voluntary
Tajikistan	Voluntary
Gambia	Voluntary
Tunisia	Voluntary
Turkey	Voluntary
Turkmenistan	Voluntary
United Arab Emirates	Regulated by the state, but contributions are voluntary
Uzbekistan	Voluntary
Yemen	Mandatory

^[83]

Collection

Today, in most Muslim countries, Zakat is at the discretion of Muslims over how and whether to pay, typically enforced by fear of God, peer pressure, and an individual's personal feelings.^[18] Among the Sunni Muslims, Zakat committees, linked to a religious cause or local mosque, collect zakat.^[85] Among the Shia Muslims, deputies on behalf of Imams collect the zakat.^[86]

In six of the 47 Muslim-majority countries—Libya, Malaysia, Pakistan, Saudi Arabia, Sudan, and Yemen—zakat is obligatory and collected by the state.^[18]^[19]^[87]^[88] In Jordan, Bahrain, Kuwait, Lebanon, and Bangladesh, the zakat is regulated by the state, but contributions are voluntary.^[89]

The states where Zakat is compulsory differ in their definition of the base for zakat computation.^[87] 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.^[87] Zakat is imposed on cash and precious metals in four countries with different methods of assessment.^[87] Income is subject to zakat in Saudi Arabia and Malaysia, while only Sudan imposes zakat on "wealth that yields income".^[87] In Pakistan, property is exempt from the zakat calculation basis, and the compulsory zakat is primarily collected from the agriculture sector.^[82]

Under compulsory systems of zakat tax collection, such as Malaysia and Pakistan, evasion is very common and the zakat (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.^[87] 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]

In the United Kingdom, which has a Muslim minority, more than three out of ten Muslims gave to charity (Zakat being described as "the Muslim practice of charitable donations"), according to a 2013 poll of 4000 people.^[90] According to the self-reported 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.^[90]

Distribution

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 who were representing religious bodies, or collectors representing the Islamic state.^[64]^[91] This has caused significant conflicts and allegations of zakat abuse within the Islamic community, both historically^[64] and in modern times.^[92]

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.^[93]

Role in society

In 2012, Islamic financial analysts estimated annual zakat spending between US$200 billion and US$1 trillion per year, which would be at least 15 times more than global humanitarian aid tracked by the United Nations.^[94] Islamic scholars and development workers state that much of this zakat practice is mismanaged, wasted or ineffective.^[94] About a quarter of the Muslim world^[95] continues to live on $1.25 a day or less, according to the 2012 report.^[94]

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.^[87] 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.^[87]

In a 2014 study,^[96] 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 Shirazi.^[96] Zakat has so far failed to relieve large scale absolute poverty among Muslims in most Muslim countries.^[96]

Related terms

Zakat is required of Muslims only. For non-Muslims living in an Islamic state, sharia was historically seen as mandating jizya (poll tax).^[97] Other forms of taxation on Muslims or non-Muslims, that have been used in Islamic history, include kharaj (land tax),^[98] khums (tax on booty and loot seized from non-Muslims, sudden wealth),^[99] ushur (tax at state border, sea port, and each city border on goods movement, customs),^[100] kari (house tax)^[101] and chari (sometimes called maara, pasture tax).^[102]^[103]

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, while Sunnis do not.^[104] 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.^[86]^[105] Among Ismaili sub-sect of Shias, the mandatory taxes which includes zakat, is called dasond, and 20% of the collected amount is set aside as income for the Imams.^[106] 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.^{[citation needed]}

Sadaqah is another related term for charity, usually construed as a discretionary counterpart to zakat.^[107]

Zakat al-Fitr

Zakat al-Fitr or Sadaqat al-Fitr^[108] is another, smaller charitable obligation, mandatory for all Muslims—male or female, minor or adult as long as he/she has the means to do so—that is traditionally paid at the end of the fasting in the Islamic holy month of Ramadan.^[109]^[110] The collected amount is used to pay the zakat collectors and to the poor Muslims so that they may be provided with a means to celebrate Eid al-Fitr (the festival of breaking the fast) following Ramadan, along with the rest of the Muslims.^[111]

Zakat al-Fitr is a fixed amount assessed per person, while Zakat al-mal is based on personal income and property.^[110] According to one source, the Hidaya Foundation, the suggested Zakat al-Fitr donation is based on the price of 1 Sa (approx. 3 kg) of rice or wheat at local costs, (as of 2015, approximately $7.00 in the U.S.).^[108]

Notes

Arabic: زكاة [zæˈkæː(h)], "that which purifies"^[1]/"alms", also Zakāt al-māl [zæˈkæːt ælˈmæːl] زكاة المال, "zakat on wealth",^[2] or Zakāt in the construct case.

Citations

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.
"Zakat Al-Maal (Tithing)". Life USA. Archived from the original on 6 October 2016. Retrieved 11 August 2016.
"Zakah". www.islam101.com. Retrieved 20 April 2017.
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. doi:10.12816/0025175. Zakat is a religious tax that every Muslim has to pay.
Lessy, Z. (2009). "Zakat (almsgiving) management in Indonesia: Whose job should it be?". La Riba Journal Ekonomi Islam. 3 (1). Zakat is alms-giving and religiously obligatory tax.
Hallaq, Wael (2013). The impossible state: Islam, politics, and modernity's moral predicament. New York: Columbia University Press. p. 123. ISBN 978-0231162562.
baran (25 December 2024). "The Significance and Wisdom of Zakat in Islam". How To Become Muslim. Archived from the original on 25 December 2024. Retrieved 25 December 2024.
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, p. xix.
"Islam: Islam at a glance". BBC – Religions. 8 March 2022. Archived from the original on 8 March 2022.
Muḥammad ibn al-Ḥasan Ṭūsī (2010), Concise Description of Islamic Law and Legal Opinions, ISBN 978-1904063292, pp. 131–135.
Hefner R.W. (2006). "Islamic economics and global capitalism". Society. 44 (1): 16–22. doi:10.1007/bf02690463. S2CID 153432583. Zakat is a tax levied on income and wealth for the purpose of their purification.
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 prophetic 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."
Shoufani, Elias (1973), Al-Riddah and the Muslim Conquest of Arabia, University of Toronto Press, ISBN 978-0802019158.
Décobert, C. (1991), Le mendiant et le combattant, L’institution de l’islam, Paris: Éditions du Seuil, pp. 238–240.
Medani Ahmed and Sebastian Gianci, Zakat, Encyclopedia of Taxation and Tax Policy, p. 479, quote: "As one of the Islam's five pillars, zakat becomes an obligation due when, over a lunar year, one controls a combination of income and wealth equal to or above Nisaab."
Sarwar, Muhammad (2015). al-Kafi Volume 1 of 8 (2nd ed.). New York: The Islamic Seminary Inc. p. 345. ISBN 978-0-9914308-6-4.
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.) King Abdulaziz University, Saudi Arabia, Fiqh az-Zakat, Volume 1, Dar al -Taqwa, London, ISBN 978-967-5062-766, pp. xxi–xxii.
Marty, Martin E. & Appleby, R. Scott (1996). Fundamentalisms and the state: remaking polities, economies, and militance. University of Chicago Press. p. 320. ISBN 978-0-226-50884-9.
Samiul Hasan (2015). Human Security and Philanthropy: Islamic Perspectives and Muslim Majority Country Practices. Springer. p. 130. ISBN 978-1493925254.
Jones, Owen Bennett (2003). Pakistan: Eye of the Storm (illustrated ed.). Yale University Press. pp. 21–23. ISBN 978-0300101478.
John, Wilson (2009). John, Wilson (ed.). Pakistan: The Struggle Within. Pearson Education India. p. 105. ISBN 978-8131725047.
Kumaraswamy, P. R.; Copland, Ian (18 October 2013). Kumaraswamy, P.R.; Copland, Ian (eds.). South Asia: The Spectre of Terrorism. Routledge. p. 132. ISBN 978-1317967736.
"Ramadan | Islam, Fasting, Timing, Traditions, Rules, Meanings, Iftar, & Eid al-Fitr | Britannica". Encyclopedia Britannica. Archived from the original on 26 January 2026. Retrieved 22 February 2026.
"The Comprehensive Aramaic Lexicon". cal.huc.edu.
Ridgeon, Lloyd (2003), Major World Religions: From Their Origins to the Present, Routledge, ISBN 978-0415297967, pp. 258: "The Quranic term zakat came to signify a form of obligatory charity or alms tax that was seen as a means of purifying the believer's wealth."
Dean, H. & Khan, Z. (1998). "Islam: A challenge to welfare professionalism". Journal of Interprofessional Care. 12 (4): 399–405. doi:10.3109/13561829809024947. Zakat purifies the wealth of the individual
Quran 9:103
Murata, S. and Chittick, W. C. (1994), The vision of Islam, IB Tauris, London, ISBN 978-1557785169, p. 16
Heck, Paul L. (2006). "Taxation". In McAuliffe, Jane Dammen (ed.). Encyclopaedia of the Qur'an. Vol. 5. Leiden: Brill Publishers. ISBN 978-90-04-14743-0.
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, p. xl, "Qur'an used the word zakah, in the meaning known to Muslims now, as early as the beginning of the Makkan period. This is found in Suras: 7:156, 19:31 and 55, 21:72, 23:4, 27:7, 30:39, 31:3, and 41:7."
The English translation of these verses can be read here "Center for Muslim-Jewish Engagement". Archived from the original on 10 August 2016. Retrieved 20 August 2016., University of Southern California
A. Zysow, "Zakāt." Encyclopaedia of Islam, 2nd ed. ^{[page needed]}^{[ISBN missing]}
Donner, Fred M. (15 May 2010). Muhammad and the Believers: At the Origins of Islam. Harvard University Press. p. 63. ISBN 978-0-674-05097-6.
"Sahih al-Bukhari"., Book: 24 – Obligatory Charity Tax (Zakat) at "sunnah.com".
Obligatory Charity Tax (Zakat) Archived 4 December 2014 at the Wayback Machine, Sahih Bukhari, University of Southern California
"Sahih Muslim"., Book: 12 – The Book of Zakat at "sunnah.com".
The Book of Zakat (Kitab Al-Zakat) Archived 4 December 2014 at the Wayback Machine, Sahih Muslim, University of Southern California
"Sunan Abi Dawud"., Book: 9 – Zakat (Kitab Al-Zakat) at "sunnah.com".
Zakat (Kitab Al-Zakat) Archived 4 December 2014 at the Wayback Machine, Sunan Abu-Dawood, University of Southern California
Sunan Abu Dawood, 9:1568
Sahih Muslim, "Book:12, Hadith:28"., "Book: 12, Hadith: 92".
Sahih Muslim, 5:2161, 5:2223
Sahih al-Bukhari, 2:24:486
Medani Ahmed and Sebastian Gianci, "Zakat", Encyclopedia of Taxation and Tax Policy, pp. 479–481
Kuran, Timur (1996). "The Economic Impact of Islamic Fundamentalism". In Marty; Martin E.; Appleby, R. Scott (eds.). Fundamentalisms and the state: remaking polities, economies, and militance. University of Chicago Press. p. 318. ISBN 978-0-226-50884-9.
Kuran, Timur (2010). Islam and Mammon: The Economic Predicaments of Islamism. Princeton University Press. p. 19. ISBN 978-1-4008-3735-9.
Scott, J. C. (1987), "Resistance without protest and without organization: peasant opposition to the Islamic Zakat and the Christian Tithe", Comparative studies in society and history, 29(03), 417–452
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London, Volume 1 and Volume 2
Fitzpatrick, Coeli; Walker, Adam Hani (2014). Muhammad in History, Thought, and Culture: An Encyclopedia of the Prophet of God. Abc-Clio. p. 94. ISBN 978-1-61069-177-2.
Nicolas Prodromou Aghnides (1916). Mohammedan Theories of Finance, Volume 70. Columbia university. pp. 302–304.
Yusuf al-Qaradawi (2011). Fiqh Al-Zakāh: A Comprehensive Study of Zakah Regulations and Philosophy in the Light of the Qurʼan and Sunna. Islamic Book Trust in affiliation with The Other Press. pp. 40–41. ISBN 978-967-5062-76-6. Retrieved 4 February 2016.
Abdullahi Ahmed An-Na'im Na (2010), Islam and the Secular State: Negotiating the Future of Shari'a, Harvard University Press, ISBN 978-0674034563, pp. 58–63
Koylu, Mustafa (2003), Islam and its Quest for Peace: Jihad, Justice and Education, ISBN 978-1565181809, pp. 88–89
Nicolas Prodromou Aghnides (1916). Mohammedan Theories of Finance, Volume 70. Columbia university. p. 205.
Yusuf, Al Qardawi (1984). Fiquh of Zakat Volume 1. Kingdom of Saudi Arabia: King Abdul Aziz University Center for Research in Islamic Economics. p. 19.
Ariff, Mohamed (1991). The Islamic voluntary sector in Southeast Asia: Islam and the economic development of Southeast Asia. Institute of Southeast Asian Studies. p. 38. ISBN 978-981-3016-07-1.
M.A. Mohamed Salih (2004). Alexander De Waal (ed.). Islamism and its enemies in the Horn of Africa. Indiana University Press. pp. 148–149. ISBN 978-0-253-34403-8.
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.
Weiss, Anita M. (1986). Islamic reassertion in Pakistan: the application of Islamic laws in a modern state. Syracuse University Press. p. 80. ISBN 978-0-8156-2375-5.
Juynboll, T.W. Handleiding tot de Kennis van de Mohaamedaansche Wet volgens de Leer der Sjafiitische School, 3rd ed., Brill Academic, pp. 85–88
Jonsson, David (2006). Islamic Economics and the Final Jihad. Xulon Press. p. 245. ISBN 978-1-59781-980-0.
"Reliance of the Traveller" (PDF). Archived from the original (PDF) on 17 March 2013.
Visse; Hans; Visser, Herschel (2009). Islamic finance: principles and practice. Edward Elgar Publishing. p. 29. ISBN 978-1-84542-525-8.
Masahiko Aoki, Timur Kuran and Gérard Roland (2012), Political consequences of the Middle East's Islamic economic legacy, in Institutions and Comparative Economic Development, Palgrave Macmillan, ISBN 978-1137034038, Chapter 5, pp. 124–148
al-Qaradawi, Yusuf (1999) [1973]. Fiqh al-Zakah: A Comparative Study of Zakah, Regulations and Philosophy in the Light of Qur'an and Sunnah. Vol. II. Translated by Kahf, Monzer. Jeddah: King Abdulaziz University. pp. 660–672.
Benthal, Jonathan. "The Qur'an's Call to Alms Zakat, the Muslim Tradition of Alms-giving" (PDF). ISIM Newsletter. 98 (1): 13.
"حكم استثمار أموال الزكاة والصدقات – إسلام ويب – مركز الفتوى". www.islamweb.net (in Arabic).
Scott, James C. (1985). Weapons of the weak: everyday forms of peasant resistance. Yale University Press. p. 171. ISBN 978-0-300-03641-1.
Jawad, Rana (2009). Social welfare and religion in the Middle East: a Lebanese perspective. The Policy Press. p. 60. ISBN 978-1-86134-953-8.
Neyshabouri, Abd al-Husayn. "Shia Calendar". Washington Islamic Education Center. Retrieved 16 December 2017.
Weiss, Anita M. (1986). Islamic reassertion in Pakistan: the application of Islamic laws in a modern state. Syracuse University Press. p. 81. ISBN 978-0-8156-2375-5.
Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, pp. xxxix–xl
See the discussion about Children of Israel in verses Quran 9:60-66
Hawting, Gerald R., ed. (2006). The development of Islamic ritual. Ashgate Publishing. p. 301. ISBN 978-0-86078-712-9.
Turner, Bryan (2007). "Religious authority and the new media". Theory, Culture & Society. 24 (2): 117–134. doi:10.1177/0263276407075001. S2CID 145564662.
Hashmi, Sohail H. (2010). "The Problem of Poverty in Islamic Ethics". In Galston; William A.; Hoffenberg, Peter H. (eds.). Poverty and Morality: Religious and Secular Perspectives. Cambridge University Press. p. 202. ISBN 978-0-521-12734-9.
Faiz Mohammad (1991), "Prospects of Poverty Eradication Through the Existing 'Zakat' System in Pakistan", The Pakistan Development Review, Vol. 30, No. 4, 1119–1129
Tamimi, Azzam (2001). Rachid Ghannouchi: a democrat within Islamism. Oxford University Press. p. 140. ISBN 978-0-19-514000-2.
Bogle, Emory C. (1998). Islam: origin and belief. University of Texas Press. p. 31. ISBN 978-0-292-70862-4.
Khatab, Sayed (2006). The power of sovereignty: the political and ideological philosophy of Sayyid Qutb. Taylor & Francis. p. 62. ISBN 978-0-415-37250-3.
Zaman, M. Raquibuz (2001). "Islamic Perspectives on Territorial Boundaries and Autonomy". In Miller, David; Hashmi, Sohail H. (eds.). Boundaries and justice: diverse ethical perspectives. Princeton University Press. p. 189. ISBN 978-0-691-08800-6.
Marty, Martin E. & Appleby, R. Scott (1996). Fundamentalisms and the state: remaking polities, economies, and militance. University of Chicago Press. pp. 320–321. ISBN 978-0-226-50884-9.
Powell, Russell (2009). "Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence". University of Pittsburgh Tax Review. 7 (43). SSRN 1351024.
"American Muslim Philanthropy: A Data-Driven Comparative Profile". The Institute for Social Policy and Understanding – ISPU.org. 17 July 2019.
Clark, Janine A. (2004). Islam, charity, and activism: middle-class networks and social welfare in Egypt, Jordan, and Yemen. Indiana University Press. p. 153. ISBN 978-0-253-34306-2.
Ghobadzadeh, Naser (2014), Religious Secularity: A Theological Challenge to the Islamic State, Oxford University Press, ISBN 978-0199391172, pp. 193–195
Sohrab Behdad; Farhad Nomani (2006). Islam and the moral economy: the challenge of capitalism. Routledge. p. 268. ISBN 978-1134206742.
Tripp, Charles (2006). Islam and the Everyday World: Public Policy Dilemmas. Cambridge University Press. p. 125. ISBN 978-0-521-86377-3.
Kogelmann, Franz (2002). "Sidi Fredj: A Case Study of a Religious Endowment in Morocco under the French Protectorate". In Weiss, Holger (ed.). Social welfare in Muslim societies in Africa. Nordic Africa Institute. p. 68. ISBN 978-91-7106-481-3.
"Muslims give more to charity than others, UK poll says". nbcnews.com. 22 July 2013. Archived from the original on 26 July 2013. Retrieved 29 July 2013.
Lessy, Z. (2009), Zakat (Alms-Giving) Management In Indonesia: Whose Job Should It Be?, La Riba Journal of Islamic Economy, 3(1), pp. 155–175
A.H. bin Mohd Noor (2011), Non recipients of zakat funds (NRZF) and its impact on the performance of zakat institution: A conceptual model, in Humanities, Science and Engineering (CHUSER), 2011 IEEE Colloquium, ISBN 978-1-4673-0021-6, pp. 568–573
Ariff, Mohamed (1991). The Islamic voluntary sector in Southeast Asia: Islam and the economic development of Southeast Asia. Institute of Southeast Asian Studies. p. 39. ISBN 978-981-3016-07-1.
"Analysis: A faith-based aid revolution in the Muslim world?". IRINnews. irinnews.org. 1 June 2012. Archived from the original on 3 June 2012. Retrieved 2 December 2012.
about 400 million people
Shirazi, Nasim (May 2014). "Integrating Zakāt and Waqf into the Poverty Reduction Strategy of the IDB Member Countries". Islamic Economic Studies. 22 (1): 79–108. doi:10.12816/0004131. S2CID 150993630.
Böwering, Gerhard, ed. (2013), The Princeton Encyclopedia of Islamic Political Thought, Princeton University Press. p. 545
Lewis, Bernard (2002), The Arabs in History, Oxford: Oxford University Press, ISBN 0-19-280310-7, pp. 70–74
Iqbal, Zafar and Lewis, Mervyn (2009) An Islamic Perspective on Governance, ISBN 978-1847201386, pp. 99–115
Nienhaus, Volker (2006), Zakat, taxes and public finance in Islam, in Islam and the Everyday World: Public Policy Dilemmas. Sohrab Behdad, Farhad Nomani (eds.), ISBN 978-0415368230, pp. 176–189
Lambton, K.S. (October 1948). "An Account of the Tārīkhi Qumm". Bulletin of the School of Oriental and African Studies. 12 (3–4): 586–596. doi:10.1017/s0041977x00083154. S2CID 154257790.
Hamid, S. (1995). "Bookkeeping and accounting control systems in a tenth-century Muslim administrative office". Accounting, Business & Financial History. 5 (3): 321–333. doi:10.1080/09585209500000049.
Kulke, H. and Rothermund, D. (1998), A History of India, 3rd ed., Routledge, ISBN 0-415-15482-0, pp. 158–163
Momen, Moojan (1987). An Introduction to Shi'i Islam: The History and Doctrines of Twelver Shi'ism. Yale University Press. p. 179. ISBN 978-0-300-03531-5.
Martin, Richard (2003) Encyclopedia of Islam & the Muslim World, Macmillan Reference, ISBN 978-0028656038, pp. 274, 350–351
Rose, Ebaugh and Cherry (2014). Global Religious Movements Across Borders: Sacred Service. Ashgate. pp. 149–150. ISBN 978-1409456872.
Meri, Josef W., ed. (2005). Medieval Islamic Civilization: An Encyclopedia. Psychology Press. p. 145. ISBN 978-0415966900.
"Sadaqat-ul-Fitr". Hidaya Foundation. Retrieved 8 April 2015.
Kasule, O. H. (1986). "Muslims in Trinidad and Tobago". Journal Institute of Muslim Minority Affairs. 7 (1): 195–213. doi:10.1080/13602008608715974.
Buehler, M. (2008). "The rise of shari'a by-laws in Indonesian districts: An indication for changing patterns of power accumulation and political corruption" (PDF). South East Asia Research. 16 (2): 255–285. doi:10.5367/000000008785260473. S2CID 54834534.
Al-Hamar, M., Dawson, R., & Guan, L. (2010), A culture of trust threatens security and privacy in Qatar, IEEE 10th International Conference, ISBN 978-1-4244-7547-6, pp. 991–995

Books and articles

P. Bearman ed. (2012). Encyclopaedia of Islam, 2nd ed. Brill Online. ^{[ISBN missing]}
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.

External links

Shia Muslims' view on Zakat
Sunni Muslims' view on Zakat
"Peasant opposition to the Islamic Zakat and the Christian Tithe", James Scott (1987), 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), Pacific Rim Law & Policy Review

Charitable giving and practices

Islam topics
Authority control databases

Categories: Zakat
Arabic words and phrases
Islamic terminology
Islamic economic jurisprudence

==

ザカート

出典: フリー百科事典『ウィキペディア（Wikipedia）』

ザカートは、イスラム教の五行の一つで、困窮者を助けるための義務的な喜捨を指す。制度喜捨あるいは救貧税とも訳される。本来の意味は「浄め」。

ザカートとサダカ

喜捨を指す語としてはザカートとサダカがあり、現代においてはザカートを制度喜捨、サダカを自由喜捨として区別している。

コーラン（詩：9：60）で、全能のアッラーは言います、「施しは、フカラ（貧しい人々）、アル・マサキン（貧しい人々）、そして集めるために雇われた人々（資金）のためだけのものです。そして（イスラム教に向かって）傾倒している人々の心を引き付けること。そして捕虜を解放するために;そして借金をしている人たちのために。アッラーの道のために、そして旅人（すべてから切り離された旅行者）のために。アッラーによって課せられた義務。アッラーは全知にして全知であられる。^[1]

ただしクルアーンにおいては両者とも自由な喜捨を意味した。預言者ムハンマドは「サダカ」という名で、神に仕える者の徳目として自由な喜捨を推奨していたが、義務ではなかった。のちに（630年以後）新たに従った部族に対する喜捨の義務化がおこなわれ、初代カリフたるアブー・バクル以降、現在につながる定義がウラマーらにより策定・法制化されていった。ただし、元来がムハンマド自身によっても区別されていなかったこともあり、とくに初期の文献には二つの混用が見られる。そのためサダカの性格を明らかにするため、サダカ・アッタタッウー（自発的サダカ）という二重化した言い回しが用いられることがある。

シャリーア成文化の時代のウラマーたちは、サダカよりもザカートのほうがクルアーンにで出てくる回数が多いことから、義務としての喜捨をザカート、自発的喜捨をサダカと呼んだのであろうと推測される。

下記に見られるように、ザカートというのは内容的にはムスリムに課せられた財産税で、貧者の救済を主眼におく目的税であることから、救貧税と訳されることも多い。これには「喜捨という響きからは義務的・定率的なものが感じられず、社会学的な実態を反映できない」という主張からこの語を使う研究者もいるということも挙げられるかもしれない。一方にはキリスト教の救貧税とはかなり異なることや、ザカートとサダカが、宗教的な「施し・喜捨」の観念のもと一体化してイスラム共同体の社会福祉システムとして働いている現実などから「やはり喜捨と訳すべきだ」とも考えられる。

「今日のあなたに財産を成すようになったのは、全てアッラー（の意志・働きかけ）に依るもの（その個人だけでは何ひとつ成し得なかったではないか）」故、同様に帰依する者たちへ、分け与える（ことを信仰の証とする）もの。（対比参考：LUCA3-11）

ザカートの例

一例として、ハナフィー派の定めるところによれば、ザカートが課されるのは、ムスリムが1年以上所有している財産のうち、

貨幣 : 2.5％
家畜 : 0.8〜2.5％。ラクダやウシなど種類によって異なる。
果実 : ※
穀物 : ※
商品 : きわめて広義。年収の2.5％、金は5％、銀は2.5％、埋蔵財貨は20％。

とされる。

使途は、以下の者の援助に用いる。

ジハード（聖戦）によって夫を亡くした寡婦など（発端説）
貧しい巡礼者
托鉢修行者
借金を返済できない者
乞食
貧しい旅行者
新規改宗者

※果実・穀物は、生産の方法によって課税率が異なる。天水・流水灌漑の場合は10％、人力・畜力または特別の灌漑施設を必要とする場合は5％。

現代の例

現代でもイスラム国家には税金として存在している。

サウジアラビア

税金が無い国と言われているサウジアラビアにもザカート税は存在している。

憲法に相当する統治基本法にザカート税が明記されており、ザカート税法があり^[2]、所得税およびザカート税省がその徴収を担っている。

対象はサウジ人または湾岸協力会議諸国の個人事業者および法人で、外国企業との合弁の場合は、サウジ人持分部分にザカート税が、その他の部分には所得税が課税される。

サウジアラビアでは失業率は20％を超えており、多くの失業者の生活保護に当てられている。

バーレーン

失業保険の財源とする目的で、労働者の給与から1％を徴収する方式で2007年から導入された。

これ以前にはバーレーンには税金は存在していなかったが、石油枯渇と失業率の高さから導入せざるを得ない状況に追い込まれた。

他にも各種の税金が導入されている。

サダカの例

たとえばある男が戦争に行き、そこで死亡したとする。その妻と子供は大黒柱を失うことになり、税金に基づく社会福祉が充実していないならば生活に困窮する可能性がある。政府レベルの公的な仕組みとしてはザカートがあるが、これだけでは手が回らない可能性もある。そこで近所の人が声を掛け合い、金銭（現代なら紙幣など）を集めて回り、該当家族に直接渡す、などの行動が見られる。

政府による福祉と違い、常に顔を合わせているような間柄同士での互助システムと言える。イスラム共同体にはこういった仕組みがいくつも組み込まれている。

また、商業などで成功した人物が、慈善団体に自由意志でもって喜捨をするのもサダカである。また、さらに富裕な人物は地域共同体に対して学校などの建物をまるごと寄付することも多い。これは西洋や日本でも、学校あるいは集会場・音楽ホールの寄付などで見られる（見られた）行動であるが、これらとサダカはある点において性格を異にする。

（基本的に。……原則から言えば必ず）サダカで寄付された学校などには寄進者の名前が刻まれることはない。それは、サダカが直接富裕者から寄付されるのではなく、観念的には神（アッラー）に寄進され、それを皆が使える状態にしているゆえである。イスラム共同体においては、こういった福祉の資金も神と人との1対1の関係（人→人ではなく、人→神／神→人）のもとに動いている。「困った人のため」という水平的関係（という側面もあるにせよ）ではなく、神との垂直的関係であることは、上記のように困窮している隣人のために募金をつのるとき『神へ』という標語が用いられることからも分かる。

脚注

Importance of Zakat
“サウジアラビアの統治基本法第1〜9章（第1〜83条）” (PDF). 日本貿易振興機構. 2016年9月7日閲覧。

카트와 사다카

즐거움을 가리키는 단어로는 자카트와 사다카가 있으며, 현대에서는 자카트를 제도 희망, 사다카를 자유 혐의로 구별하고 있다.

꾸란(시:9:60)에서 전능하신 알라는 말한다. “마음은 후카라(가난한 사람들), 알 마사킨(가난한 사람들), 그리고 모으기 위해 고용된 사람들(자금)을 위한 것입니다. 포로를 해방하기 위하여; 그리고 빚을 지고 있는 사람들을 위해. ^{[ 1 ]}

다만 쿠르 안에서는 양자 모두 자유로운 즐거움을 의미했다. 선지자 무하마드 는 '사다카'라는 이름으로 하나님을 섬기는 자의 덕목으로서 자유로운 희회를 추천했지만 의무는 아니었다. 나중에( 630년 이후) 새롭게 따르는 부족에 대한 희망의 의무화가 이루어졌고, 초대 칼리프 인 아부 바클 이후, 현재로 이어지는 정의가 우라마 등에 의해 책정·법제화되어 갔다. 다만, 원래가 무함마드 자신에 의해서도 구별되지 않았던 것도 있고, 특히 초기의 문헌에는 2개의 혼용이 보인다. 따라서 사다카의 성격을 밝히기 위해 사다카 아타타우(자발적 사다카)라는 이중화된 말이 사용되는 경우가 있다.

샤리아 성문화 시대의 울라머들은 사다카보다 자카트 쪽이 쿠르안에 나오는 횟수가 많기 때문에 의무로서의 즐거움을 자카트, 자발적 즐거움을 사다카라고 부른 것이라고 추측된다.

아래에서 볼 수 있듯이 자카트는 내용적으로는 무슬림 에 부과된 재산세로, 빈자의 구제를 주안에 두는 목적세이기 때문에 구빈세로 번역되는 경우도 많다. 여기에는 ‘기회라는 울림에서는 의무적·정률적인 것이 느껴지지 않고 사회학적 실태를 반영할 수 없다’는 주장에서 이 단어를 사용하는 연구자도 있다는 것도 들 수 있다. 한편으로는 기독교 의 구빈세와는 상당히 다르거나, 자카트와 사다카가 종교적인 ‘시기·기회’의 관념 아래 일체화되어 이슬람 공동체의 사회복지 시스템으로 일하고 있는 현실 등에서 ‘역시 희망으로 번역해야 한다’고도 생각된다.

“오늘의 당신에게 재산을 이루게 된 것은, 모두 알라(의 의지·역사)에 의하는 것(그 개인만으로는 무엇 하나 이룰 수 없었던 것 아닌가)”고, 마찬가지로 귀의하는 자에게, 나눠주는 것을 신앙의 증거로 하는 것. (대비 참고: LUCA3-11)

장바구니 예

일례로서 하나 피파 가 정하는 바에 의하면, 자카트가 부과되는 것은 무슬림 이 1년 이상 소유하고 있는 재산 중,

화폐 : 2.5%
가축 : 0.8~2.5%. 낙타 나 소 등 종류에 따라 다르다.
장과 : ※
곡물 : ※
상품 : 매우 넓은 의미. 연수입의 2.5%, 금은 5%, 은은 2.5%, 매장재화는 20%.

라고 한다.

사용법은 다음 사람의 원조에 사용됩니다.

지하드 (성전)에 의해 남편을 잃은 과부 등(발단설)
가난한 순례자
托鉢수행자
빚을 상환할 수 없는 자
거지
가난한 여행자
신규 개종자

※과실·곡물은 생산방법에 따라 과세율이 다르다. 천수·유수 관개의 경우는 10%, 인력·축력 또는 특별한 관개 시설을 필요로 하는 경우는 5%.

현대의 예

현대에서도 이슬람 국가에는 세금으로 존재하고 있다.

사우디 아라비아

세금이 없는 나라라고 하는 사우디아라비아 에도 자카트세가 존재하고 있다.

헌법에 상당하는 통치기본법에 자카트세가 명기되어 있으며, 자카트세법이 있고 ^{[ 2 ]} 소득세 및 자카트세성이 그 징수를 담당하고 있다.

대상은 사우디인 또는 걸프협력회 의 국가의 개인사업자 및 법인으로, 외국기업과의 합작 의 경우 사우디인 지분부분에 자카트세가, 그 밖의 부분에는 소득세가 과세된다.

사우디아라비아에서는 실업률 이 20%를 넘어 많은 실업자의 생활보호 에 맞춰지고 있다.

바레인

실업보험 의 재원으로 하는 목적으로 노동자의 급여로부터 1%를 징수하는 방식으로 2007년부터 도입되었다.

이 이전에는 바레인 에는 세금은 존재하지 않았지만 석유 고갈과 실업률이 높아 도입할 수밖에 없는 상황에 몰렸다.

그 밖에도 각종 세금이 도입되고 있다.

사다카의 예

예를 들어 한 남자가 전쟁에 가서 거기서 사망했다고 한다. 그 아내와 아이는 대흑주를 잃게 되고, 세금에 근거한 사회복지가 충실하지 않으면 생활에 곤궁할 가능성이 있다. 정부 수준의 공적인 구조로는 자카트가 있지만, 이것만으로는 손이 돌지 않을 가능성도 있다. 그래서 이웃 사람이 목소리를 걸어 금전(현대라면 지폐 등)을 모아 돌려 해당 가족에게 직접 건네주는 등의 행동을 볼 수 있다.

정부에 의한 복지와 달리 항상 얼굴을 맞추고 있는 것 같은 간격끼리의 호조 시스템이라고 할 수 있다. 이슬람 공동체에는 이런 구조가 여러 개 포함되어 있다.

또 상업 등에서 성공한 인물이 자선단체에 자유의지로 즐거움을 주는 것도 사다카이다 . 또한 더욱 부유한 인물은 지역 공동체에 학교 등의 건물을 통째로 기부하는 경우도 많다. 이것은 서양이나 일본에서도 학교 혹은 집회장·음악홀의 기부 등에서 보이는(보인) 행동이지만, 이들과 사다카는 어떤 점에서 성격을 다르게 한다.

(기본적으로.… 그것은 사다카가 직접 부자로부터 기부되는 것이 아니라, 관념적으로는 신( 알라 )에 기진되어 그것을 모두가 사용할 수 있는 상태로 하고 있기 때문이다. 이슬람 공동체에 있어서는, 이러한 복지의 자금도 하나님과 사람과의 1대 1의 관계(사람→사람이 아니라, 사람→신/신→사람)하에 움직이고 있다. 「곤란한 사람을 위해」라고 하는 수평적 관계(라는 측면도 있어도)가 아니라, 신과의 수직적 관계인 것은, 상기와 같이 곤궁하고 있는 이웃을 위해서 모금을 연결할 때 「신에게」라고 하는 표어가 이용되는 것으로부터도 알 수 있다.

각주

Importance of Zakat
“ 사우디아라비아의 통치기본법 제1~9장(제1~83조) ” (PDF). 일본무역진흥기구. 2016년 9월 7일 열람.

2026-05-28

Israel begins strikes on southern Lebanon after evacuation orders

FPV drone strikes show Hezbollah's changing tactics against Israel

Iran war latest: Tehran strikes back after US attack on military site | World News | Sky News

“근육 녹도록 때린 이스라엘, 성폭력까지”…석방 활동가들 폭로

2026-05-25

Zakat - Wikipedia 자카트

Etymology

Doctrine

Quran

Hadith

Amount

Failure to pay

Distribution

Role in society

Historical practice

Contemporary practice

Zakat status in Muslim countries

Collection

Distribution

Role in society

Related terms

Zakat al-Fitr

See also

Islam related

Charity practices in other religions

Related contemporary topics

References

Notes

Citations

Books and articles

Further reading

External links

ザカートとサダカ

ザカートの例

現代の例

サウジアラビア

バーレーン

サダカの例

脚注

関連項目

카트와 사다카

장바구니 예

현대의 예

사우디 아라비아

바레인

사다카의 예

각주

관련 항목