But if he puts up buildings and houses for trade or selling, Zakah rate should go by the total value of the entire property. Also if someone is a creditor and the indebted person is reliable, one should pay Zakah for the amount he has lent because it is still a portion of his guaranteed wealth In all cases it should remembered that one pays only for his net balance. His personal expenses, his family allowances, his necessary expenditures, his due credits – all are paid first, and Zakah is for the net balance It should also be remembered that the rate of 2.5% is only a minimum. In times of emergency or arising needs there is no rate limit; the more one gives, the better it is for all concerned, the distribution of Zakah serves all purposes for which numerous fund-raising campaigns are launched. The Zakah fund substitutes for all the other funds. It is authentically reported that there were times in the history of the Islamic administration when there was no person eligible to receive Zakah; every subject – Muslim, Christian, and Jew - of the vast Islamic empire had enough to satisfy his needs, and the rulers had to deposit the Zakah collections in the Public Treasury. This shows that when the Zakah law is enacted properly it minimizes the needs of the citizens and enriches the Public Treasury to such an extent that there may be no needy or poor, and that enormous amounts of surplus are available The unfailing power of this effective measure of public interest stems from the fact that it is a Divine injunction, an ordinance from God Himself. It is not a personal matter or a voluntary contribution; rather, it is an obligation for the fulfillment of which one will be responsible to God directly. Because Zakah is the legislation of God Himself to be enforced in the common interest, no Muslim is allowed to neglect it. When it is not observed properly, the rightful authorities of the State must interfere on behalf of the public to establish the institution and see to it that it is enforced.

The Due Recipients of Zakah

The Holy Qur’ am classifies the due recipients of Zakah as follows:

1. The poor Muslims, to relieve their distress;

2. The needy Muslims, to supply them with means whereby they can earn their livelihood;

3. The new Muslim converts, to enable them to settle down and meet their unusual needs;

4. The Muslim prisoners of war, to liberate them by payment of ransom money;

5. The Muslim in debt, to free them from their liabilities incurred under pressing necessities;

6. The Muslim employees appointed by a Muslim governor for the collection of Zakah to pay their wages;