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About Ushar & Zakat

Head of Department

Chief Administrator Ushar & Zakat

About Ushar and Zakat

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

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

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

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 ZakatCommittees.

Zakat and Islam

Zakat is the third of the Five Pillars of Islam.

Arabic: Zakaat or Zakah;

Classical Arabic: ,

Turkish: Zekat,

English: alms.

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

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

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

Miskin - .THE NEEDY : One with insufficient means of livelihood to meet basic needs

Amil - .ZAKAT COLLECTORS : Workers associated with the collection and distribution of Zakat

Muallafathul Quloob - CONVERTS : One who converts to Islam. Literally those whose hearts are

softened. Some scholars claim this also refers to poor non-Muslims who do not have enmity towards Muslims.

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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 THEALMIGHTY.

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

obligation for which each Muslim adult must take responsibility each year himself. In this country, Muslims may give

their Zakat directly to some deserving needy person, of whom there are many in every community, or he may give it

for use as Zakat to the Zakat Department. Due to importance of Zakat in Islam the Azad Kashmir being an Islamic

State adopted the System of Zakat officially.


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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.

Help Line : +92-5822-920176 , Fax : +92-5822-920136 , [email protected]

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