Almsgiving
The third pillar of Islam is zakat, or almsgiving. A religious obligation, zakat is considered an expression of devotion to God. It represents the attempt to provide for the poorer sectors of society, and it offers a means for a Muslim to purify his or her wealth and attain salvation. The Qur’an, together with other Islamic traditions, strongly encourages charity and constantly reminds Muslims of their moral obligation to the poor, orphans, and widows; however, it distinguishes between general, voluntary charity (sadaqa) and zakat, the latter being an obligatory charge on the money or produce of Muslims. While the meaning of terms has been open to different interpretations, the Qur’an regularly refers to zakat, identifying specific ways in which this tax can be spent. These specific uses include spending zakat on the poor and the needy, on those who collect and distribute zakat, on those whom Muslims hope to win over and convert to Islam, on travelers, on the ransom of captives, to relieve those who are burdened with debts, and on the cause of God.
The Qur’an provides less-detailed information about the kinds of things that are subject to the zakat tax or the precise share of income or property that should be paid as zakat. These determinations are provided in the traditions of the prophet Muhammad and have been the subject of elaborate discussions among Muslim legal experts, or jurists. For example, one-fortieth (2.5 percent) of the assets accumulated during the year (including gold, silver, and money) is payable at the end of the year, while one-tenth of the harvest of the land or date trees is payable at harvest time. Cattle, camels, and other domestic animals are subject to a more complex taxation system that depends on the animals in question, their age, the numbers involved, and whether they are freely grazing. Traditional zakat laws do not cover trade, but commercial taxes have been imposed by various Muslim governments throughout history.
Fasting
The fourth pillar of Islam is sawm, or fasting. Clear Qur’anic references to fasting account for the early introduction of this ritual practice. The Qur’an prescribes fasting during the month of Ramadan, the 9th month of the 12-month Islamic lunar year (see Calendar). The month of Ramadan is sacred because the first revelation of the Qur’an is said to have occurred during this month. By tradition the month starts with the sighting of the new moon by at least two Muslims. For the entire month, Muslims must fast from daybreak to sunset by refraining from eating, drinking, and sexual intercourse. Menstruating women, travelers, and sick people are exempted from fasting but have to make up the days they miss at a later date.