Allah has made the act of zakat one of the fundamental pillars of Islam. By mentioning zakat immediately after prayer, He has indicated its significance, as prayer is the highest of the ordained acts of worship. Almighty Allah has stated: “Establish prayer and give zakat.” (Al-Baqarah 2:110)

There are very severe threats and punishments regarding those who are negligent in paying zakat or who are unwilling to do so. Indeed, Almighty Allah has stated regarding this: “And those who hoard gold and silver and spend it not in the way of Allah – give them tidings of a painful punishment.” (At-Tawbah 9:34)

In this respect, zakat is one of the essential and important matters/obligations of the religion that must be emphasized. Therefore, it is necessary to reveal the secrets and wisdom behind this act of worship, to display its manifest and hidden conditions, and to explain the apparent and hidden/esoteric meanings of zakat.

In this book, we will endeavor to present the subject by briefly summarizing the situation of zakat from the perspective of both the giver and the receiver.