Allah, the Exalted, says: “And perform Salat (Iqamat-as-Salat), and give Zakat.'' (2:43) “And they were commanded not, but that they should worship Allah, and worship none but Him Alone (abstaining from ascribing partners to Him), and perform As-Salat (Iqamat-as-Salat) and give Zakat, and that is the right religion.'' (98:5) “Take Sadaqah (alms) from their wealth in order to purify them and sanctify them with it.'' (9:103) Ibn ‘Umar (May Allah be pleased with them) reported: The Messenger of Allah (peace be upon him) said, “(The structure of) Islam is built on five pillars: Giving testimony of ‘La ilaha illallah' (none has the right to be worshipped but Allah), that Muhammad (peace be upon him) is his slave and Messenger, the establishment of Salat, the payment of Zakat, the pilgrimage to the House of Allah (Ka'bah), and Saum during the month of Ramadan.'' [Al-Bukhari and Muslim] Here it is repeated to emphasize that Zakat is one of the five pillars of Islam, since it is a means of purification of one's of wealth. Every Muslim who has 52 and a half Tola (a Tola is about 12 grams) silver or cash equivalent to it in excess of his need, and a year has passed since its possession is liable to pay Zakat on it. One who has seven and a half Tola or more gold also comes in this category. It should be evaluated in terms of money and Zakat at the rate of 2.5% to be paid on it. __
