Theory and Practice of Muslim State in India c8.s4.2

c8.s4.2

In short, Zakat is a religious tax levied on the Muslims. By paying Zakat and thereby sharing his property with the needy a Muslim purifies himself of avarice. Generally speaking Zakat amounted to one-fortieth or two-and-half per cent of the property. But since it is an act of piety to pay Zakat, and since it is based on a clear injunction of the Quran, it must be realized by the imam. In fact it is the ruler's duty to take Zakat from the defaulter and rebuke him if he refrains from payment. Zakat is not levied on primary necessities of life like dwelling houses, clothes, utensils, slaves and animals used for ploughing or riding."¹⁴⁸ 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 (*nisab*).