161. payment of Zakat
Zakat is referred to in the Qur'an 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. (234:6)

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