Etymology :
Zakat literally means "grow", "developing", "purify", or "clean" While the terminology shariah, zakat refers to the activity giving away some wealth in the number and specific calculations for certain persons as mentioned in Quran :
خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِمْ بِهَا وَصَلِّ عَلَيْهِمْ إِنَّ صَلاتَكَ سَكَنٌ لَهُمْ وَاللَّهُ سَمِيعٌ عَلِيمٌ
Take charity from their wealth, the charity that you clean up [*] and purified [**] them and pray for them. Surely your prayer is (a) relief to them, And Allah hears and knows.
* Meaning: Zakat is to clean them from the avarice and excessive love of wealth
** Meaning: Zakat is nourishing properties of goodness in their hearts and develop their property.
At the time of the caliph, alms collected by civil servants and distributed to certain groups of society, The group is the poor, widows, slaves who want to buy their freedom, those who incurred debts and unable to pay.
Zakat is divided into two types:
Zakat Fitrah : Zakat that is compulsory issued ahead of Idul Fitri, the Muslim month of Ramadan the amount of Zakat is equivalent to 2.5 kilograms of staple food in the area concerned.
Zakat Maal (Treasury) : this type of zakat are Include the results of commerce, agriculture, mining, marine products, livestock products, finding treasure, gold and silver, Each type has its own calculations.
Based on the word of Allah Surah At-Tauba verse 60, that are eligible to receive zakat / mustahik as follows :
Zakat Maal (Treasury) : this type of zakat are Include the results of commerce, agriculture, mining, marine products, livestock products, finding treasure, gold and silver, Each type has its own calculations.
Based on the word of Allah Surah At-Tauba verse 60, that are eligible to receive zakat / mustahik as follows :
1. Indigent person: a person very miserable life, do not have the wealth and power to fulfill their livelihoods.
2. Poor people: people who are not quite in a state of living and shortages.
3. Governing charity: people who are tasked to collect and distribute zakat.
4. Muallaf: pagans who converted to Islam there is hope and people who are new to Islam whose faith is weak.
5. Emancipate slaves: includes also to release Muslim who is captured by infidels.
6. People in debt: who owes due to the interest that is not ma'siat and can not afford it. As for those who owe to maintain the unity of Muslims in paying its debt with the charity, although he could afford.
7. In the way of Allah (sabilillah): namely for the purpose of defense of Islam and the Muslims. Among mufasirin argue that Fisabilillah it includes common interests such as establishing schools, hospitals, madrasas, mosques, schools, economic, race, etc.
8. People who are on their way which is not for ugliness experiencing hardship in the journey, Or also people who study in distant places that run out of stock.