/zeuh kaht"/, n. Islam.
a tax, comprising percentages of personal income of every kind, levied as almsgiving for the relief of the poor: the third of the Pillars of Islam. Also, zakah /zeuh kah"/. Also called sadaqat.
[1800-05; < Turk zekât or Pers zakat < Ar zakah]

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▪ Islamic tax
Arabic  zakāt  

      an obligatory tax required of Muslims, one of the five Pillars of Islam. The zakat is levied on five categories of property—food grains; fruit; camels, cattle, sheep, and goats; gold and silver; and movable goods—and 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 conciliate”—e.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. In the contemporary Muslim world it has been left up to the individual, except in such countries as Saudi Arabia, where the Sharīʿah (Islamic law) is strictly maintained. Among the Ithnā ʿAsharīyah (Twelver Shīʿites), it is collected and disbursed by the scholars (ʿulamāʾ), who act as representatives for Muḥammad al-Mahdī al-Hujjah (Muḥammad al-Mahdī al-Ḥujjah) (the Hidden Imam).

      The Qurʾān and Ḥadīth (sayings and actions of the Prophet Muḥammad) also stress ṣadaqah, or voluntary almsgiving, which, like zakat, is intended for the needy. Twelver Shīʿites, moreover, require payment of an additional one-fifth tax, the khums, to the Hidden Imam and his deputies. It is intended to be spent for the benefit of the imams in addition to orphans, the poor, and travelers.

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Universalium. 2010.

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