"Zakat" or purification as it is known in Arabic means the alms tax that is paid on an excessive amount of wealth held for over the period of one year.

Zakat should not be thought of in terms of an income or regular tax. It has a specific purpose and is relative to the beliefs in Islam.

A person who holds a large amount of wealth for more than the period of one year, contributes a very small percentage of it toward those poor and needy people throughout the community.

The amount of the tax will vary according to the type of wealth and what some of the conditions might be. As an example, the Zakat on grain might range from 5 to 10% depending on whether or not the farmer used irrigated water.

For the most part though, the tax is 2.5% and there is NO TAX on incomes and other things that we here in the west have a tendency to think of as "normal." The Zakat is one due for those who are able to pay it.

Because Zakat is a very important part of the basics of Islam, we do recommend that you obtain a copy of the series of books on the subject of Fiqh Us Sunnah (the title) and translated by Jamal Ud Deen Zarabozo. The rulings for prayer, fasting, Zakat, Hajj (pilgrimage) are all explained and detailed in these small, yet highly educational volumes on Islamic rulings.

For more information on this subject of Zakat, please visit "Islaam" .com:
http://www.islaam.com/zakat/