Since the alms-tax was legislated for the first time in Medina...

Since the alms-tax was legislated for the first time in Medina, this fact has led them to think that the complete Sura could not have been revealed in Mecca, because it is known that alms-tax was at first legislated in Medina and after the revelation of the verse: “...Take alms out of their possessions...” [^5] , the Prophet (S) ordered alms-tax collectors to go around and collect this tax from the people.

With respect to this issue we must be aware, however, that the alms-tax also has a general meaning that includes both obligatory and recommended alms-taxes. Its meaning is not limited to the obligatory alms-tax alone, for we see in the Islamic narrations that the ritual prayer and the payment of this tax have often been mentioned together.

A narration by Imam Sadiq and Imam Baqir (as) says: “Allah has made the alms-tax along with the ritual prayer obligatory.” [^6] Moreover, some Islamic scholars believe that the alms-tax had, also been obligatory in Mecca, but it was general and undefined, meaning that every one was obliged to give some part of his possessions to the needy.

When the Islamic government was established in Medina, a precise system was devised for regulating, collecting and distributing the alms-tax along with specifying the minimum value of property upon which it should be levied and collected by the Prophet’s agents. [^2]: Majma‘ ul-Bayan, The Commentary, Vol. 7, p. 98 [^3]: Majma‘ ul-Bayan, Vol. 7, p.98 [^4]: Ruh-ul-Ma’ani, Vol. 18, p.2 [^5]: Sura At-Taubah, No. 9, verse 103 [^6]: Bihar-ul-’Anwar, Vol.93, p. 14; and Fru‘-i-Kafi, Vol. 3, p.