Zakát is referred to in the Qur’án as a regular charity
binding upon Muslims. In due course the concept evolved into a form of alms-tax
which imposed the obligation to give a fixed portion of certain categories of
income, beyond specified limits, for the relief of the poor, for various
charitable purposes, and to aid the Faith of God. The limit of exemption varied
for different commodities, as did the percentage payable on the portion
assessable.
Bahá’u’lláh states that the Bahá’í law of Zakát follows
“what hath been revealed in the Qur’án” (Q and A 107). Since such issues as the
limits for exemption, the categories of income concerned, the frequency of
payments, and the scale of rates for the various categories of Zakát are not
mentioned in the Qur’án, these matters will have to be set forth in the future
by the Universal House of Justice. Shoghi Effendi has indicated that pending
such legislation the believers should, according to their means and
possibilities, make regular contributions to the Bahá’í Fund.
- The Universal
House of Justice (The “Notes” section of
the Kitab-i-Aqdas’)
