ZAKAT

Arabic Zakat, an obligatory tax required of Muslims, one of the five Pillars of Islam. The zakat is levied on five categories of propertyfood grains; fruit; camels, cattle, sheep, and goats; gold and silver; and movable goodsand is payable each year after one year's possession. The tax levy required by religious law varies with the category. Recipients of the zakat include the poor and needy, the collectors themselves, and those whose hearts it is necessary to conciliatee.g., discordant tribesmen, debtors, volunteers in jihad (holy war), and pilgrims. Under the caliphates, the collection and expenditure of zakat was a function of the state. It became progressively more difficult, however, to regulate the zakat effectively or collect it in full as secular taxation increased. In the modern Muslim world it has been left up to the individual, except in such countries as Saudi Arabia, where the Shari'ah (Islamic law) is strictly maintained. The Qur'an and Hadith (sayings of Muhammad) also stress sadaqah, or voluntary almsgiving, which, like zakat, is intended for the needy.