of the owner for one year, one-fortieth portion is payable into the bait-ul-mál, or the public treasury. In the case of immovable property, zakát is paid on the income or rent that accrues therefrom.
As regards the expenditure of the income of zakát, eight heads are mentioned in the Holy Qur-án (9:60):—
- The poor.
- The needy.
- Those in debt.
- (Ransoming of) captives.
- The wayfarer.
- The officials appointed in connection with the collection and expenditure of zakát.
- Those whose hearts are made to incline to truth.
- The way of Allah.
A few words may be added to explain the above. As distinguished from the poor, the needy are those who may be able to earn their livelihood, but lack the means, as implements, etc. A person may be able to support himself, but if he is in debt, his debts may be paid off from the zakát fund. The captives are those who are taken prisoners in a war. A portion of the public funds must go for their release. A traveller, though in well-to-do circumstances, may sometimes stand in need of help in a strange place or country; hence a part of the zakát must also be spent for the wayfarer. The sixth head of expenditure shows that zakát must under all circumstances be collected and disbursed as a public fund, and the individual is not at liberty to spend zakát as he likes. Officials must be appointed to collect it and manage its expenditure, and their wages must be paid out of the zakát fund.
The last two heads relate to the propagation of the faith. With respect to the preaching of a religion, there is always a class which is ready to listen, but money is needed to enable them to listen. These persons are spoken of here as those whose hearts are made to incline to truth. Fi sabil-illáh, or in the way of Allah, stands, as shown in foot-note 350, for the advancement of the cause of the religion of Islam or its defence. Under this head, therefore, zakát may be spent for the propagation of the religion of Islam and to meet the objections advanced against Islam. It may be noted that this head has for the past few centuries been totally neglected by the Muslims, and the result is that there is rarely any effort made for the propagation of the holy religion of Islam.
4. PILGRIMAGE
Performance of the pilgrimage to Mecca is incumbent upon every Muslim once in his life, subject to the condition that he has the means to undertake the journey as well as to make provision for those dependent on him. Security of life is also a necessary condition.
The pilgrimage is performed in the month of Ẕulhaj, and the pilgrim must reach Mecca before the 7th of that month. As regards the formalities to be observed during the pilgrimage, every one can easily learn them from the Mu’allim, or instructor.
The arkán, or principal points in connection with the pilgrimage, are:—
1. Entering upon a state of iḥrám, in which the ordinary clothes are put off and all pilgrims wear one kind of apparel, consisting of two seamless sheets, leaving the head uncovered.
2. Tawáf, or making circuits round the Ka’ba seven times.
3. Sa’y, or running seven times between Safa and Marwa, two small hills.
4. Staying in the plain of ’Arafát.
