Give an account of the Pillar of Almsgiving (zakat).

Mark scheme

Marking points from the official mark scheme (May/June 2021). The mark or mark type is shown in brackets.

1. [10] (a) A detailed account of the Pillar of Almsgiving (zakat) is needed in this answer. Answers could say that it is a compulsory charity and the term zakat means purification and by giving zakat a Muslim purifies a person's wealth and frees their heart from the love of wealth. Great reward is promised to those who fulfil this Pillar. Zakat helps to set up social and economic stability in a society as the funds enable the needy and deserving recipients towards economic independence. Zakat is due if one's assets equal or exceed the nisab for one whole year. The nisab was set by the Prophet (pbuh) the Qur'an does not specify which types of wealth are taxable nor does it specify the percentage. The rates are determined from the sunnah of the Prophet which state that the amount of zakat on capital assets such as money is 2.5% and varies up to 25% depending on the type of goods. Examples of recipients of zakat are Muslim converts, the poor, zakat collectors, prisoners of war, people in debt, travellers and to people and organisations that are engaged in services to Islam. Examples of who cannot receive zakat are non-Muslims, a giver's husband, wife, children, grandparents and grandchildren. It cannot be paid to the descendants of the Prophet (pbuh), to those who meet the threshold of nisab or the deceased. Zakat cannot be used to pay servant's wages or as burial expenses. There are many benefits for the giver of zakat. One of the most important benefits is the fulfilment of the obligation of giving zakat and earning God's pleasure. Zakat also purifies wealth and may be a means of gaining God's protection from problems. Giving zakat washes away one's sins and it teaches Muslims about the laws of God as one has to know the rules of zakat before one is able to pay it. Also, there are broader advantages to society of zakat being given as it distributes wealth and fixes the monetary imbalance in society and creates a more caring society. A detailed and well-developed answer should include who is liable to pay zakat, who the recipients of zakat are, who it cannot be paid to and what the benefits of giving zakat are.
2. [4] (b) Candidates can choose any reason, which in their opinion, is the most important benefit of giving zakat. They could say it is the fulfilment of a Pillar of Islam and since God has made it compulsory for those who have the means to fulfil it, it is essential that it be given as a Muslim will be questioned about it on the Day of Judgment. Non-payment of zakat can result in punishment in the grave. Another reason could be that it creates brotherhood in society, helps the needy and in turn results is economic prosperity and peace within communities.