Hassān ibn ‘Atiyyah said:

“Gabriel would descend to the Prophet, may Allah bless him and grant him peace, with the Sunnah, teaching it to him just as he taught him the Quran.”

I have already devoted an earlier section to prayer. Our purpose here is to discuss zakat, so we shall mention what we can of its rulings, some hadiths, and some statements of the jurists. Allah has called zakat both charity and zakat.

Linguistically, the word zakat denotes growth. Crops are said to flourish when they grow, and they grow only when cleared of weeds. Hence, in Islamic law this word denotes purification:

“Successful indeed is the one who purifies it.”

“Successful indeed is the one who purifies himself.”

The giver’s soul grows in purity, as does his wealth: it is purified and increases in true worth. Islamic law makes clear that zakat was prescribed to provide assistance to others. Such assistance can only come from wealth one possesses, so minimum thresholds were set for it, and it was imposed on wealth capable of growth. This includes wealth that grows by itself, such as livestock and crops, and wealth that grows through being converted into other forms and put to use, such as money.

The amount taken was made proportionate to the effort involved. Wealth found from the pre-Islamic era requires the least effort, so one-fifth is due on it. Where effort is required in one respect, half of a fifth—that is, one-tenth—is due, as with crops watered by rainfall. Where effort is required in two respects, a quarter of a fifth—that is, one-twentieth—is due, as with crops irrigated by drawing water. Where effort is required throughout the year, as with money, one-eighth of that fifth—that is, one-fortieth—is due.