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Zakat is fourth important religious obligation in Islam. Its injunction has been described in the Holy Quran in more

Honor Board

than hundred places. From the very beginning until the era of Hazrat Umar Bin Abdul Aziz Zakat was collected and
distributed under the state patronage. Besides Islamic Philosophy of economic equality (Adal), the modern

Organization Structure
Profit Fund Statistics
Mustahqeen Statistics
Programs/Schemes

Attached Departments
Ushar and Zakat
Auqaf
Social Welfare & Woman Affairs

economists consider Zakat as the chief source of maintaining economic health.

Government of Azad Jammu and Kashmir has setup this department under title Directorate General of Zakat and
Ushr to manage and control the system of Zakat in Azad Jammu and Kashmir, this Department is headed by Chief
Administrator Zakat and Ushr.
In Pakistan the system of Zakat was enforced via an Ordinance 1979. Following the system enforced in Pakistan
Zakat and Ushr was made obligatory for the rich in Azad Kashmir in 1980, through an Ordinance titled Zakat and
Ushr Ordinance, 1980. This ordinance was later moved in Azad Jammu and Kashmir Legislative Assembly in its
meeting held on 5th October, 1985 and assented by the president on 23rd October 1985.
The department has setup its main sections comprising of Administration, Accounts, Budget Section, Statistical
Section, Computer Section and Audit Section. The computer section is situated at the central zakat office.
The Zakat and Ushr Act 1985 for the purpose of use / disbursement of Zakat funds authorizes to the government to

Autonomous Bodies
Council of Islamic Ideology

establish a Zakat Council, a Chief Administrator of Zakat and Ushr, District Zakat Committees, Zakat Constituency
Committees plus one more such Zakat Committee for each of the municipal corporation and local Zakat
Committees.

Zakat Council
Ulema Mashaikh Council

Zakat and Islam

Zakat is the third of the Five Pillars of Islam.

Related Links
Ministry of R-Affairs Pakistan
U & Z Deptt Govt. of N.W.F-P

Arabic: Zakaat or Zakah;

Classical Arabic: ,
Turkish: Zekat,

Z & U Deptt Govt. of Punjab

English: alms.
Zakat refers to spending (2.5%) of your wealth for the poor or needy / Zakat collectors (Amleen), people whose

P W & Z Deptt Govt of Bloach....

hearts need to be reconciled, slaves, those in debt, in the way of Allah, and the travelers (who have lost their money

Z & U Deptt Govt. of Sindh

during travel).
Its literal meanings are
TO GROW (IN GOODNESS) or
INCREASE,
PURIFYING, or
MAKING PURE.
Zakat Distribution Categories
Zakat is distributed among 8 categories of people according to the Surah Altoba (Ayat 60) of
Al-Quran:
Faqeer - THE POOR: One who has neither material possessions nor means of livelihood.

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Riqab - PEOPLE WHO ARE NOT FREE : One who wants to free himself from bondage or the shackles of
slavery.
Gharmin - DEBTORS : One who is in debt (money borrowed to meet basic, halal expenditure).
Fisabillillah - IN THE CAUSE OF ALLAH: Literal meaning in the way of ALLAH THE ALMIGHTY
Ibnus Sabil - WAYFARERS AND TRAVELERS: One who is stranded in journey
The Benefits of Zakat
The moral and material benefits of Zakat are obvious Giving Zakat purifies the heart of the giver from selfishness
and greed for wealth and develops in him sympathy for the poor and needy. And receiving Zakat purifies the heart of
the recipients from envy and hatred of the rich and prosperous, and fosters in him a sense of good will towards his
brother Muslims who although they are better off, have shared their wealth with him for the sake of ALLAH THE
ALMIGHTY.
Forbidden Uses of Zakat
Ullema say that utilization of Zakat is not allowed for any of the following purposes and if used the obligation to pay
Zakat to the extent of the amount used will remain unfulfilled unless re-expended in right way:To a Sahib-i-Nisab, unless he happens to be in a journey and has lost way fare and can not reach his destination
without financial assistance.
To a hale and healthy person able to earn for his requirements of life.
To the progeny of Banu Hashim (i.e., Sayeds). Even a Sahib-i-Nisab Hashmi is not to give Zakat to another Hashmi
who being poor or destitute otherwise fully stand in need of financial help.
To a Non-Muslim.
To father, mother, grand father and grand mother (paternal or maternal both)
To a son, daughter, grand son and grand daughter.
To dependants.
There is difference of opinion among Fuqaha of different schools of thoughts as to the entitlement of Zakat to
brothers, sisters and paternal as well as maternal uncles and aunts. The majority however is of the view that they
are entitled to Zakat provided they are not dependent on the giver.
On construction of a mosque.
As burial expenses of dead-body or to discharge debt of a deceased.
For public welfare works such as construction of bridges, roads, canals, wells etc.
To the wife by a Sahib-i-Nisab husband or to the husband by such a wife.
Property subject to Zakat
Zakat is compulsory on cash, cattle and crops. The regulations differ for each of these categories. As the detailed
system of computation in the last two categories is rather complicated, it will not be discussed here. Such
information is available in standard books on Islamic jurisprudence. For cash, the minimum rate is two and half
percent (2.5%). Zakat should be given only on the net balance after all lawful expenses have been met at the end of
the year. The rate mentioned above is only a lower limit. There is no upper limit, except that one should not deprive
himself and his dependents from meeting their lawful necessities. Beyond these obligations, the more one gives, the
greater the benefit on both the giver and the recipient.
Assets Subject to Zakat in Azad Kashmir
The assets that are subject to Zakat in Azad Jammu and Kashmir are Saving Bank Accounts, Notice Deposit
Received, Fixed Deposit Received, Saving Deposit Certificates, Units of National Investment, Investment corporation
of Pakistan and its mutual fund certificates. Government securities, Security including shares and debentures of
corporation companies, life insurance policies and provident fund.
Recipients of Zakat
Those who are eligible to receive Zakat are mentioned in the Holy Quran.

The alms are only for the poor, the needy, those who collect them, those whose hearts are to be reconciled, to free
the captives and the debtors, for the cause of ALLAH THE ALMIGHTY , and for the travelers; a duty imposed by
ALLAH THE ALMIGHTY . ALLAH THE ALMIGHTY is All-Knowing, All-Wise. (Altoba 60)
Zakat may be distributed directly to the individuals or organizations mentioned above. The contributor should use his
best possible judgment to find the most deserving beneficiaries. In the past, when there were legally constituted
Islamic governments, Zakat was collected through official channels and its distribution was the function of a special
department of the government. In the present day, however, especially in non- Muslim countries, giving Zakat is an

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Zakat Funds
Under section (8) of the Act two separated Zakat Funds, one with the name of Azad Kashmir Zakat fund and the
other with the name of Local Zakat fund have established for collection of Zakat in Azad Kashmir. The amount
pertaining to deduction of Zakat at source, Zakat paid by people voluntarily and Attiyat, including any amount
received from local Zakat fund or Pakistan Zakat fund can be credited to the Azad Kashmir Zakat fund.
From here amounts are transferred to Local Zakat Funds for the purpose of imbursement to the deserving people.
As for as Local Zakat Fund is concerned, proceeds of Zakat paid voluntarily and Attiyat ( ) can be credited, to
this fund. The Zakat funds are open for the needy indigent and poor particularly orphans and widows, the
handicapped and the disabled eligible to receive Zakat under Shariah or their subsistence or rehabilitation, either
directly or indirectly through public hospitals, clinics and other institutions of health.
Their use as an expenditure on the collection disburse and administration of Zakat and Ushr has also been permitted
although much of the expense on this account is being born itself by the Azad Kashmir Government out of its normal
budget. Accounts of the Azad Kashmir Zakat fund and Local Zakat Funds are maintained and operated respectively
by the Chief Administrator Zakat and Ushr and the Local Zakat and Ushr Committees.
These funds are auditable annually or at any short interval if needed so. The audit report in respect of the Azad
Kashmir Zakat fund is placed before the Azad Jammu and Kashmir Legislative Assembly and that of the Local Zakat
funds are submitted to the Azad Jammu and Kashmir Zakat council.

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