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Zakat is one of the five key pillars of Islam and in Quran it has been discussed with Salat 26 times implying the significance of this pillar. Moreover, the first Caliph Sayyidina Abu Bakr (R.A) enforced it strictly after some tribes refused to pay it after death of the Prophet Muhammad. He even termed them apostate and called for a military campaign against them. From an economic standpoint, Zakat is the key element of Islamic monetary system that aims to alleviate poverty by levying a certain percentage from the wealthier segment of a society to be distributed among the deprived ones. The main objective is to strive for a monetary equilibrium within the economy and reduce the social inequality. In this regard, eight types of Zakat recipients are identified in Surah Tawba (Ayah 60)

Muhammad Bilal Ebrahim Berberi. (2017) Using Zakat Proceedings as an Investment Portfolio Comparative Study of the Classic and Contemporary Views, Al Tafseer, Volume 29-30, Issue 2.
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