Allah says:-
(S2-A43) Allah ordered to pay Zakath (Poor tax) on your wealth and property.
Hadees Shareef:-
Hzt. Nabi Kareem Sal'am said, the man is not perfect in faith who does not offer prayer,
and he is not perfect in prayer who does not pay Zakath regularly.
Hadees Shareef:-
Hzt. Nabi Kareem Sal'am said, payment of poor tax (Zakath) is purification of faith.
Hadees Shareef:-
Hzt. Nabi Kareem Sal'am said, one on whom poor tax (Zakath) is essential and he did not
pay
it every year, he is an accursed person, and the abode of an accursed person would be in
the
Hell. Every muslim who is wise, matured and possses taxable wealth payment of poor tax
(Zakath) is obligatory. One who denies is an infidel, and one who refuses it is a sinful
person.
(Ghayatul Autar, Noorul Hadaya)
People who pay poor tax (Zakath) are considered to be liberal, popular, respected, famous and safe form trouble and difficulties.
Payment of poor tax (Zakath) surprisingly increases money and wealth, Saadi A/R says:-
Take out Zakath (Poor tax) it is just like excrement of the wealth, the vine yard enriched
when
cut by the gardener.
The regular payer of Zakath (Poor tax) every year have experienced that wealth, property and goods are never destroyed in any way. Rich people spend a lot of money every year in charitable deeds more than yearly Zakath (poor tax), even then the responsiblity of paying Zakath for which they are accountable will not cease. It is because the payment of Zakath (Poor tax) depends upon the intention for payment which is compulsory condition. In the payment of Zakath (Poor tax) intention of payment is necessary. If with the intention of Zakat the share of wealth is allocated then at the time of giving Zakat, intention is not required. If at the time of giving money or articles to the needy the giver had no idea of paying Zakath, but after payment he got the idea of paying Zakath, then if the person who received, still possesses the money or things (at the time of getting the idea) then Zakath will be considered as paid. And if it is spent or used before the idea then the Zakath is not paid. (Alamgiri, Tahtavi)
If Zakat is taken by force from any body it is not paid.
This world is a place of cultivation or trade for the next world , so payment of Zakath and charitable deeds earn lot of virtues in the next world, and a great everlasting pleasure. And those who are aware of this fact, spend their wealth in virtues and charitable works, they will surely find it in the next world.
One who posseses about 7½ Tolas of Gold or 52½ Tolas of Silver, is a Sahab-e-Nisab. i.e. countable for Zakat (Poor tax). (Ghayatul Autar)
Gold, silver, gold coin, money, ornaments, gold and silver untensils, all the articles in trade that are with possession for one whole year are counted for zakat. It is obligatory for the owner to pay Zakath, i.e. 40th part of the belongings in the name of Allah to the persons who depend upon Allah (Mutavakil) and to the poor and needy. (Ghayatul Autar)
But the residential house, the clothes for wearing, food stuff, slaves for service, animals for riding and for cultivation, tools and instruments of artisans used for earing livelihood, books for reading, weapons and private luggage etc. which are in use are not taxable (Zakat) (Noor ul Hadaya)
Thus it (Zakat) is not payable on wearing clothes which are required for protection in winter and summer seasons, Zakat is not payable on house hold articles, residential house, business shop, lodgings fetching rent, and on the books even though an ignorant person posseses them on condition that not meant for sale. (Ghayatul Autar, Tahtavi page 433)
One who is in debt, Zakat is not essential for him, but if the debt is payable to Allah, like Kafara or Nazr, then Zakat is payable (Essential). In addition to residential house, if other house is in possession and intention is not the business, then Zakat is not payable. (Noorul Hadaya)
Sahab-e-Nisab (rich person) can also pay in cash the 40th part of the goods in possession as Zakat. (Noorul Hadaya)
The animals which are kept at house are exempted from Zakat. (Noorul Hadaya)
On the animals meant for business and which graze in the forest most part of the year, the minimum poor tax payable as on (for the purpose of Zakat) is one sheep or goat for 5 camels, two sheep for 10 camels, three sheep for 15 camels, four sheep for 20 camels. If there are 25 camels, one camel of one year completed age and second year is just started. (Noorul Hadaya)
For 30 cows or buffalos, one year old calf and for 40 in number, one, two years old calf and one sheep for 40 sheeps (Noorul Hadaya)
Allah says:-
(S9-A60) Indeed charity is meant only for dependents(1) of Allah (Fuqra) and
needy people.
Zakat (Poor tax) should be paid only to such persons who
are dependents on Allah, poor and needy people who are not Sahab-e-Nisab (Taxable).
(Noorul Hadaya)
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Money and other things meant for payment of Zakat should not be used to build a mosque. Giving for construction of mosque, purchasing (cafan) for a deceased, paying debt of deceased person, purchasing slaves to give them liberty, paying Zakat to parents, grand father and grand mother, grand son and daughter, wife or husband is not correct. (Ghayatul Autar)
Payment of Zakat to a rich person is incorrect. (Noorul Hadaya)