Zakát
From Bahai9
Variously also called charity, alms, alms-tax, or tithes (but in an obligatory legal sense). Zakát is distinct from Huqúqu'lláh which has a greater emphasis, is presently binding, is wholly noncompulsory from the standpoint of the community yet is considered spiritually absolutely obligatory for Bahá'ís.
Enjoyed to purify means through Zakát (measure of assessment yet to be enjoined)
"It hath been enjoined upon you to purify your means of sustenance and other such things through payment of Zakát. Thus hath it been prescribed in this exalted Tablet by Him Who is the Revealer of verses. We shall, if it be God's will and purpose, set forth erelong the measure of its assessment. He, verily, expoundeth whatsoever He desireth by virtue of His own knowledge, and He, of a truth, is Omniscient and All-Wise."
- (Bahá'u'lláh, Kitáb-i-Aqdas, paragraph 146)
- Summarized by Shoghi Effendi as "Tithes (Zakát)" under "Miscellaneous Laws and Ordinances" at IV.D.1.p
Zakát to follow that revealed in the Qur'án
"In one of the Tablets He, exalted be His words, hath revealed: And in the matter of Zakát, We have likewise decreed that you should follow what hath been revealed in the Qur'án."
- (Bahá'u'lláh, Kitáb-i-Aqdas, Question and Answers, no. 107)
- Zakát was a binding tax of fixed portions of certain categories income beyond specified limits to be used for charity and the Faith
- Limits of certain categories of income depended on the commodity (as earned through trade?); percentage assessed also varied by commodity
- Limits for exemption, the categories of income concerned, the frequency of payments, and the scale of rates for the various categories of Zakát to be set by the Universal House of Justice
- Believers to contribute to the Bahá'í Fund in the meantime
"Zakát is referred to in the Qur'án as a regular charity binding upon Muslims. In due course the concept evolved into a form of alms-tax which imposed the obligation to give a fixed portion of certain categories of income, beyond specified limits, for the relief of the poor, for various charitable purposes, and to aid the Faith of God. The limit of exemption varied for different commodities, as did the percentage payable on the portion assessable.
"Bahá'u'lláh states that the Bahá'í law of Zakát follows "what hath been revealed in the Qur'án" (Q and A 107). Since such issues as the limits for exemption, the categories of income concerned, the frequency of payments, and the scale of rates for the various categories of Zakát are not mentioned in the Qur'án, these matters will have to be set forth in the future by the Universal House of Justice. Shoghi Effendi has indicated that pending such legislation the believers should, according to their means and possibilities, make regular contributions to the Bahá'í Fund.
- (Kitáb-i-Aqdas, Notes, no. 161)
References in the Qur'án
(variously translated as "charity" or "alms", etc.): (most fall into the category of being a prerequisite of a true believer and of obtaining a reward or avoiding punishment; a few mention it as an injunction of the Faith in previous Dispensations)
- 2:83 (part of the Covenant to the Children of Israel)
- 2:177 (among the aspects of being righteous, truthful, and of the God-fearing)
- 2:277 (practicioners shall have a reward and no fear or grief)
- 4:77 (a previous injunction)
- 4:162 (among the actions to obtain a "mighty reward")
- 9:5, 9:11 (a prerequisite of repentance for idolaters not to be slain (outside of the months forbidding fighting))
- 9:18 (Among the prerequisites for those (among the idolaters) wishing to maintain the mosques)
- 22:78 (general injunction to observe Zakát)
- 23:4 (Those who pay are successful and will inherit Paradise) (see also v. 1 and 11)
- 24:37 (will receive a best reward and increase of bounty without measure)
- 24:56 (observe Zakát to be shown mercy)
- 27:3 (a delineation of what believers do)
- 30:39 (those who give to Zakát (as opposed to gathering interest for the wealth of the people) will increase their wealth manifold)
- 31:4 (the Qur'án a guidance to those who believe and pay Zakát)
- 33:33 (wives of the Prophet enjoined to pay Zakát (leading to purity))
- 41:7 (woe to the idolaters who do not give to Zakát or believe in the Herafter)
- 98:5 (a previous injunction as part of true belief; followers will have a reward; idolaters and people of the Book who reject to be in Hell-Fire)
Among the laws not binding in the Western world (or anywhere?)
Other apparent references to Zakát (if the same as "income tax" or "tithes")
"The income tax, according to the Bahá'í teachings, mounts at quite a steep rate so that great sums of money would be very heavily taxed. But the individual is free to make his will as he pleases. What he has laboured for he has the right to dispose of. The greater the sum inherited, the higher the tax will be."
- (On behalf of Shoghi Effendi, 11 February 1944; at Economics compilation, no. 31 )
A revenue of the village storehouse
"The first revenue is the tithe. It should be collected as follows: If, for instance, the income of a person is five hundred dollars and his necessary expenses are the same, no tithes will be collected from him. If another's expenses are five hundred dollars while his income is one thousand dollars, one tenth will be taken from him, for he hath more than his needs; if he giveth one tenth of the surplus, his livelihood will not be adversely affected. If another's expenses are one thousand dollars, and his income is five thousand dollars, as he hath four thousand dollars surplus he will be required to give one and a half tenths. If another person hath necessary expenses of one thousand dollars, but his income is ten thousand dollars, from him two tenths will be required for his surplus represents a large sum. But if the necessary expenses of another person are four or five thousand dollars, and his income one hundred thousand, one fourth will be required from him. On the other hand, should a person's income be two hundred, but his needs absolutely essential for his livelihood be five hundred dollars, and provided he hath not been remiss in his work or his farm hath not been blessed with a harvest, such a one must receive help from the general storehouse so that he may not remain in need and may live in comfort."
- ('Abdu'l-Bahá, quoted in Economics compilation, sel. 9 (or see Redistribution of Wealth compilation no. 9))
Call for progressive taxation
" As to the economic question, it hath been stated briefly and the basis of it hath been set forth, while its details are to be fixed by the Universal House of Justice. The board of the house of finance (storehouse) will direct in every village the revenues of the house, such as tithes, tax on animals, etc. In every village a storehouse and an officer in charge are to be provided, while the notables of the village gather and form a board and to this board and officer the direction of the affairs of the village are entrusted. They take charge of all questions pertaining to the village, and the revenues of the storehouse such as tithes, tax on animals and other revenues are gathered in it and are given out for necessary expenditures.
"As to the doubling of tithes in accordance with the size of revenues and of crops: it is not possible to double as a fixed proportion the amount of tithes to be paid when the revenues are doubled. For instance, a man whose revenues amount to l,000 dollars and whose expenses are 500 dollars, should pay one tenth of his revenues, i.e. 100 dollars. When his revenues reach 2,000 dollars and his expenses remain 500 dollars, he cannot pay two tenths of his revenues, i.e. 400 dollars, for it would be difficult. At most he can pay 1.5 tenths, which is 300 dollars. If his revenues rise to 4,000 dollars, he can give 1.75 tenths of his revenues, i.e. 700 dollars, and if his revenues are 8,000 dollars, he can pay two tenths, i.e. 1,600 dollars, and if they still rise to 16,000 dollars, he can pay one fourth (2.5 tenths), i.e. 4,000 dollars. If they still rise to 32,000 dollars and the tithes to be taken from him were to be fixed at a definite ratio (i.e. doubled every time), they would constitute a huge amount which he would not be able to pay, as the preparation of the harvest entails many expenditures. Therefore, for a revenue of 16,000 dollars, one fourth is taken from him (2.5 tenths). In short the division and the fixing of everyone's share are to be arranged in accordance with the time and place by the House of Justice.
"What hath been stated is only an example and this doth not mean that it should be enforced exactly in this manner. The principle is that as a man's wealth increaseth, his financial obligations should proportionately increase, so that vast riches may not be accumulated in one place. In this manner justice may be exercised between the rich and the poor. Thus there will not be, on one hand, a man owning a thousand million and, on the other, a poor man in need of his necessary subsistence. As to the revenues of the storehouse, the House of Justice must strive by every means possible to increase that amount, i.e. by every just means. Likewise with the expenditures; if anything is deemed necessary for the village such as the providing of hygienic measures, the House of Justice must also make all the necessary provisions. In short, if it is done in this manner in the village, the orphans, the disabled and the poor will secure the means of subsistence; education will be fostered, and the adoption of hygienic measures will become universal.
"These are only the preliminary principles; the House of Justice will arrange and widen them in accordance with time and place."
- ('Abdu'l-Bahá, from a Tablet dated 25 July 1919 to an individual believer -- provisional translation from the Persian, quoted in Economics compilation, sel. 10)
"Regarding the question of economics according to the new teachings, as this caused some difficulty for you because the report you received did not reflect what I said, I shall outline the essence of this matter so that it will be clearly proven that there is no complete solution for the economic question apart from that offered in the new teachings. It is absolutely impossible to resolve the problem by other means.
"In solving this problem we must start with the farmer and end with other trades, because there are twice as many farmers, if not more, as there are people engaged in other trades. Thus it is right that we begin with them. The farmer is the primary factor in society.
"In every village a council of wise men of the village should be established and the whole village should be placed under its jurisdiction. In addition, a public treasury should be established with its own administrator. At harvest time a specific quantity of the general produce of the village should be appropriated for the treasury. This treasury will have seven sources of income, namely: tithes, taxes on livestock, unclaimed inheritance, property that has been found but that has no owner, buried treasure (if found, one third of it should be paid to the council), mines (one-third of the natural resources taken should be levied by the council) and donations. Likewise, there are to be seven categories of expenditure: first, moderate public expenditures such as the expenses of the council and maintenance of public health; second, payment of government taxes; third, payment of taxes on livestock to the government; fourth, care of orphans; fifth, providing for the disabled; sixth, management of schools; and seventh, providing the necessary means of livelihood for the poor.
"The first means of income is the tithe, which must be administered as follows: If a person's average income is $500 and his necessary expenses amount to the same sum, no tithe will be collected from him. If another person has an income of $1,000 and his necessary expenses amount to $500, he will be able to pay the tithe because he will have more than he needs. If he pays the tithe there will be no decline in his standard of living. Another has an income of $5,000 and his expenses are only $1,000, so he will have to pay one and one-half times the tithe because he has an even greater amount than he needs. Another has an income of $10,000 and his necessary expenses amount to $1,000; therefore he will have to pay two times the tithe because his surplus is larger. Another person has an income of $100,000 and expenses amounting to $4,000 or $5,000; he will have to pay one-fourth of his income. Another has an income of $200 but the expenses he requires to live at subsistence level amount to $500. He spares no pains in working and laboring for his livelihood but the fruit of his labor is inadequate. He must be helped from the treasury so that he may not be in want and may live in comfort.
"In every village a certain amount should be allocated for the orphans there. The disabled must be provided for. The treasury must also provide for the needy who are unable to work. The council will also allocate a certain amount for the department of education and for public health. If there is a surplus, it will be transferred to the national treasury for general expenses. If it be thus arranged, every individual in society will live comfortably and pass his days happily.
"Differences in station will also remain and no breach will occur in this respect. Gradations of rank are without doubt one of the essentials of society. Society is like an army. An army requires field marshals, generals, colonels, captains and privates. It is utterly impossible for all professions to be equal. Preservation of rank is necessary. But each individual in the army must live in perfect peace and comfort. Likewise, a town requires a mayor, judges, merchants, men of means, craftsmen and farmers. Of course, these ranks must be observed, otherwise the general order would be disrupted.
"Convey my heartfelt love to Mr Parsons. I shall never forget him. If possible, have this letter published in one of the newspapers, as others are proclaiming these principles in their own names. Convey wondrous Abhá greetings to Qudsíyyih."
- ('Abdu'l-Bahá, Mahmúd's Diary, August 14, 1912)
