ABSTRACT

Also known as Zakaat, Al-Zakat refers to charitable tithing required by Muslims who possess a minimum wealth or earn a minimum income. Derived from the word Zakaa, which means to increase, purify and bless, Al-Zakat is one of the five pillars of Islam, the others being prayer, fasting, pilgrimage and belief in one God. Institutional arrangements for administering Zakat vary from place to place. In Egypt, for example, the Nasser Bank of Social Work was founded by the government in 1971 to administer Zakat deposits made through a network of thousands of mosques. Still, rather than working through an organized structure, many Muslims give Zakat directly to the poor and other eligible recipients, including new converts to Islam, people in debt and those making an effort to raise the banner of Islam. In all cases, Zakat s hould be practised in secret, without bringing the donor publicity (see Charity).