The Holy Qur'an has also regulated the use of these taxes...
The Holy Qur'an has also regulated the use of these taxes and dedicated them to the following categories that are mentioned in this holy verse: إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ ۖ فَرِيضَةً مِّنَ اللَّهِ ۗ وَاللَّهُ عَلِيمٌ حَكِيمٌ The alms are only for the poor, the needy, those who collect them, to influence hearts (to belief), to free captives and debtors, for the cause of Allah, and for the wayfarer—a duty imposed by Allah.
Allah is Knower, Wise. (9:60) Four major aspects of zakat are as follows: (i) Significance and origin of zakat (ii) Items subjected to zakat (iii) Expenditure of zakat (iv) Supervision of zakat ’s view of the significance of zakat The (‘a) adopted the same level of emphasis on this religious duty as adopted by other Muslim groups, although among other groups the funds of zakat were often held by unjust rulers.
According to an authentic narration, Muhammad ibn Muslim, Abu-Basir, Burayd, and Fudhayl have reported Imam al-Baqir (‘a) and Imam al-Sadiq (‘a) as saying: فَرَضَ اللهُ الزَّكَاةَ مَعَ الصَّلاَةِ. Almighty Allah has deemed zakat obligatory along with the (duty of) prayer.
[^1] According to another authentic narration, Muhammad ibn Muslim has reported Imam al-Baqir (‘a) as saying: مَا مِنْ عَبْدٍ مَنَعَ مِنْ زَكَاةِ مَالِهِ شَيْئاً إِلاَّ جَعَلَ اللهُ ذَلِكَ يَوْمَ الْقِيَامَةِ ثُعْبَاناً مِنْ نَارٍ مُطَوَّقاً فِي عُنُقِهِ يَنْهَشُ مِنْ لَحْمِهِ حَتَّى يَفْرِغَ مِنَ الْحِسَابِ.
وَهُوَ قَوْلُ اللهِ عَزَّ وَجَلَّ: سَيُطَوَّقُونَ مَا بَخِلُوا بِهِ يَوْمَ الْقِيَامَةِ As for any servant (of Allah) who refrains from paying zakat (out of his wealth), Almighty Allah will certainly transform his assets into a fiery serpent, encircling his neck and biting his flesh until the settlement of accounts with him is finished. This is the meaning of Almighty Allah’s saying, “They shall have that, whereof they were niggardly, cleave to their necks on the Day of Resurrection.
(3:180) ” [^2] One who refuses to pay zakat and violates this duty or denies zakat as a religious obligation is deemed kafir (apostate from Islam) because zakat is one of the essential duties of Islam. Abu-Basir has reported Imam al-Sadiq (‘a) as saying: مَنْ مَنَعَ قِيرَاطاً مِنَ الزَّكَاةِ فَلَيْسَ بِمُؤْمِنٍ وَلاَ مُسْلِمٍ.
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