Zakat is an obligatory act of worship in Islam. It involves the paying of a portion of one's wealth to prescribed recipients (asnaf). There are two main types of zakat - zakat al-fitr and zakat al-mal. Zakat al-fitr is paid during Eid, while zakat al-mal involves a 2.5% payment on wealth such as cash, gold, and livestock that has been in one's possession for at least one lunar year. Key differences between zakat and taxes include zakat being a religious obligation based on Islamic principles rather than secular laws, and its aim of purifying wealth and helping the poor. In Malaysia

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2. ZAKAT
QURAN AND HADITH

3. ZAKAT IN THE HOLY QURAN
‫: قال ال تبارك و تعالي‬
” ‫“... و أقيموا الصلة و أتوا الزكاة و اركعوا مع الراكعين‬
( 43 ‫) سورة البقرة : الةية‬
Allah says : “ and be steadfast in prayer ,practice regular Zakat and
Bow down
Your heads with those who down …..
( Al-Baqara- 43 )

4. ‫‪ZAKAT IN THE SUNNAH‬‬
‫: قال رسول ال صلي ال عليه وسلم‬
‫بني السلم علي خمس , شهادة أن ل إله إل ال , وأن محمدا عبده ورسوله , وإقام ”‬
‫” الصلة , و إةيتاء الزكاة , وحج البيت , و صوم رمضان‬
‫) رواه البخاري ومسلم (‬

5. ZAKAT MEANING
Language :
Blessing, Purity, Growth and Uprightness .
Shariah :
a defined allocating amount from a defined
money for an assigned people .

6. ZAKAT RULES
‫أحكام الزكاة‬
Muslim Scholars have summarised Zakat Rules
as follow :
- Zakat is a Farida from Allah (obligatory ).
- Zakat is a Financial Worship .
- Zakat is a Believe .
- Zakat is Compulsory to Muslims.
- Zakat is Due to an assigned Receivers.

7. - Zakat is Annuity , except Zakat on Plants
and Fruits , and on Rakaz .
- No Zakat until Wealth exceeds Nisab
- No Duality in Zakat.
- Zakat affairs are the Responsibility
of Government.

8. - Due Zakat does not obsolete .
- Zakat is Obligatory to Muslims
any where in
the world.
- The Muslim who denies the Obligatory of
Zakat is a Non-believer ( Kafir), and who
refuses to pay it , is a Disobeyer.

9. ZAKAT AND TAX DIFFERENCES
-Zakat is a financial Worship ,and a pillar of
Islamic Religion, but Tax is imposed by the
Government by Low ragardless to Religion.
- Zakat is based on Religious and Ethical
Values ,but Tax mostly ignores such values
and based on monetary factors.

10. - Zakat is calculated according to
Fiqh Rules ,but Tax is calculated
according to Governmental Rules.

11. - Zakatable wealth is gained from Good
and Halal Sources, but Tax Revenues
and Incomes may be earned from NonHalal and Worse Sources from the sight
of Islam Rules .

12. - Zakat Rules are stable and permanent
for each Time and place because they
excreted from Quran and Sunnah ,while
Tax Rules are variable.
- Zakat purifies soul and money ,while
Tax does not .

13. TYP
ES OF ZAK
AT
ZAKAT
ZAKAT FITRAH
ZAKAT ON WEALTH

14. ZAK
AT FITR
AH
Can be paid in the form of staple
food; rice, or in the form of money
For 2013, the rates were:
2.6 kg
(Source: Jabatan Kemajuan
Islam Malaysia, JAKIM)

15. ZAKAT IN
MALAYSIA

16. ZAKAT COLLECTION FROM 2008-2011

17. METHODS OF ZAKAT PAYMENT

18. R
ATE FOR ZAK
AT FITR
AH

19. ZAK
AT ON W
EALTH
Depends on the amount of
wealth that you have and how
long you had it for
Your wealth has to reached it’s
nisab (the minimum amount
upon which Zakat is payable)
and reached it’s haul (one
lunar year)

20. ZAK
AT ON W
EALTH
• The minimum amount
payable for 2013 2.5% or
1/40 of Zakat is taxable
• Islamic calendar (354 Days)=
2.5%
• Changes according to price of
21K gold in the market

21. H
OW TO CALCULATE
DATE
DEBIT
05.02.04
31.12.04
$5,000
$1,000
04.04.04
15.11.04
BALANCE
$5,000
01.01.04
CREDIT
$4,000
$5,000
$4,000
$9,000
$5,000
$200
$5,200
Say in 2004, minimum limit = $2023
Take minimum amount in account =
$4000. Why?
Hence zakat = 2.5% x $4000 =
$100.00
Need not be from the account itself

22. TH M IN B IN
E EAN G EH D
ZAK
AT
Affects three areas:
 Morale
 Economy
 Social Surroundings
Protection for the Hereafter
Wealth do not belong to us
“The More You Give, The More You
Receive”

23. TYP
ES OF ASN
AF
• Fakir
• Miskin
• Amil
• Muallaf
• Riqab (Slave)
• Ghamirin (Debtor)
• Fisabilillah
• Ibnussabil (Traveller)

24. UNDERSTANDING
ASNAF
IN THE URBAN ENVIRONMENT