It is interesting to note that each outlet represents 12.5% of the total
zakahcollected. If an outlet does not need money, then the money is redis-
tributed as needed to the other categories. Shari’aa allows the head of the
state to levy an additional alms payment in case the treasury cannot meet its
obligation.
Other sources of voluntary contributions to the poor and the needy
come from voluntary donations to excel over and above the obligatory
zakah. This voluntary giving, calledsadaqah, can be paid through the sys-
tem of zakah to the treasury of the community or can be managed and paid
directly by the givers to the needy. Yet another source of funds for giving to
the poor and the needy isnazr, a promissory donation that is the result of a
personal promise between the believer involved and God. It is due and pay-
able once the believer realizes his/her particular goal, dream, and/or wish.
Nazr is paid directly by the giver to the specific entity identified while mak-
ing the promise.
Behavioral Guidelines and the Discipline of Giving
Shari’aa places the following rules for giving. Some of these rules coincide
with what was outlined earlier in the Jewish and Christian tradition. These
rules are expanded further by Shari’aa to make them more standardized,
fair, and universal:
1.Giving should never be associated with or followed by a grudge, a bad
feeling (even in a concealed way), or even a frown. The teachings of
Judaism, Christianity, and Islam areessentially similar on this front.
The Qur’aan teaches:2:264 O ye who believe! Cancel not your charity by reminders of
your generosity or by injury—like those who spend their substance
to be seen of men, but believe neither in Allah nor in the Last Day.
They are in parable like a hard, barren rock, on which is a little soil:
on it falls heavy rain, which leaves it [just] a bare stone. They will
be able to do nothing with aught they have earned. And Allah
guides not those who reject faith.2.The motivation behind giving is only to please God. This will result in
self-content, peace at heart, and peace of mind, leading those who prac-
tice it to further successes. Giving should not be intended to show off.
Giving can be done in public, but it is preferred to be done in secret in
order to receive the highest reward from God:38 THE ART OF ISLAMIC BANKING AND FINANCE