Zakah is classified by jurists as a type of worship, the ‘sister’ of salah and the third pillar of Islam, rather than a subcategory of transactions (mu’amalat). There are many juristic differences of opinion about zakah, but these differences are related to legal details associated with implementation, not to the legal principles of the madhhabs. All of them strive to realize the objective of the Lawgiver in zakāh as an established and permanent financial resource for spending upon the eight recipient categories designated by the Qur’an. One who studies the fiqh issues related to zakah can hardly fail to notice the extent to which Muslim scholars, past and present, have given the topic their great attention and concern.
Down through the ages zakah has constituted one of the most important products of Islamic civilization. It has left clear effects on the human heritage; it brought efficiency and vitality to the Islamic economy, created equilibrium between social classes in an equitable order that was missing in other systems. However, this product, despite its great benefits and importance, has become far removed from our present reality. Its effects cannot be felt; in fact, we scarcely notice its presence. In order for its full benefits to be felt and its objective to be realized, we must develop a clear juristic understanding of its issues, devoid of controversies, that will bring us to a sound contemporary implementation.
In this context, the need for institutional effort to realize the anticipated objective of this obligation becomes apparent. Practically speaking, it is not possible for this to occur except through extensive planning and organization that will bring it out of the realm of individual disposal and place it in the hands of major institutions that have the capabilities and specializations that enable them to know the needs of the society and fulfill them. This would occur on the basis of studies and surveys, using methods that preserve the dignity of the needy through their relationship with the institution rather than with individuals like themselves. There are other fundamental objectives that we do not believe are possible to realize except by institutionalized efforts that cover all sectors of the society
