History of the Khaljis, A.D. 1290–1320 c15.s1.34

c15.s1.34

*Zakāt* is a religious tax levied only from the Muslims. By paying *zakāt* and thereby sharing his property with the needy, a Muslim purifies himself of avarice. Thus the payment of *zakāt* is an obligation between God and man and it cannot be collected by force.²³ But since it is an act of piety to pay *zakāt* and since it is based on a clear injunction of the Qurān it must be realised by the Imām. *Zakāt* is not levied on primary necessaries of life like dwelling houses, clothes, utensils, slaves and animals used for ploughing or riding.²⁴ It is charged only on "apparent property" such as gold and silver, herds and merchandise, and only when such property exceeds a certain taxable minimum (*niṣāb*). The Muslim jurists have been very liberal in fixing the *niṣāb*. On non-apparent property the owner has an option to pay whatever he likes without being coerced in anyway. Generally speaking *zakāt* amounted to 1/40th of the property.