ABSTRACT
Almighty Allah the ordained wealthy individual muslim pay their Takat as ludainetital pillar, also as source for welfares services to the poor and needy.
The eight of Zakat recipient who are entitle to benefit were enumerated such as the poor, needy and welfare e.t.c. Zakat fitr and Zakatul wealth and property were important aspect of this research work.
The zakatable wealth includes the following cash, animal and plant crops. The essence of Zakat is to provide welfare package top title less privilege people in the society. The Zakat which is expected to empower people economically and to improve living standard of pwople. Cluster sampling was used to divide Niger State into zones. The Zakat and endorsement board was charge for the collection and distribution of Zakat during the course of their work, series of problem were encountered in the area of logistic, compliance to pay Zakat and problem of enlightenment of people and how to reach the rich or wealthy people. Possible recommendation through education people on the importance of paying Zakat.
Government to provide logistic material for the operation finally series of retreat should be organized for Islamic scholars for paying of Zakat by affluence among them.
TABLE OF CONTENT
Title Page
Certification
Dedication
Acknowledgement
Abstract
Table of
Content
CHAPTER ONE: INTRODUCTION
OF THE STUDY
- Background of the Study
- Statement of the problem
- Purpose of the Study
- Significant of the Study
- Scope and Limitation
- Research Questions
- Definition of Terms
CHAAPTER TWO: LITERATURE
REVIEW
2.1 Concept and ideas of Zakat
2.2 Types of Zakat
2.3 The Zakatable Wealth
2.4 The Beneficiaries groups of Zakat
2.5 Enforcement on the Payment of Zakat
2.6 Effects and Roles
CHAPTER THREE
3.1 Methodology
3.2 Sample and Sampling Techniques
3.3 Research Instrument
3.4 validity of the Instrument
3.5 Reliability of the Instrument
3.6 Administration of Research Instrument
CHAPTER FOUR
4.1 Data Presentation and Analysis
4.2 Zakat Distribution
4.3 Discussion of the Findings
CHAPTER FIVE
5.1 Summary
5.2 Conclusion
5.3 Recommendation
References
CHAPTER ONE
INTRODUCTION
TO THE STUDY
It should be borne in mind that Zakat or Sadaqat
Islam is not a voluntary and of charity which a rich person gives to the poor
out of his or her own sweet will, but it is an obligatory act which every Muslim
is enjoined to perform.
Thus, those who refuse to pay Zakat fall outside
the pace of Islam, against them even Jihad must bewaged as did the companions
of holy prophet (P.B.U.H).
The holy Quran read (O prophet), takes Zakat out
of their property so that it may cleanse and purify them {9:2) God has devised
a plan to protect his interest and to lighten his burden by proving his wealth
by means of Zakat. In that way the utility of the total wealth of the payer of
Zakat will be by God. Otherwise from the affluence of the non payer of Zakat,
the society as a rich one becomes richer. A poor man will become poorer and a
rich one becomes richer. The result will be creation of heart-rending and bad
blood between the haves and have-nots. Islam, therefore, enjoins the rich to
distrbuter as prescribes share of their wealth among the poverty. Stricken
people so that they too may take a sign of relief their object misery.
Zakat is compulsory payable by such muslims as
came within the financial limit prescribed for Zakat.
Non payment of zakat by those upon whom it is a
sin. Its money cannot be appropriated to any other hand of account. Like other
taxes of the government. In Quran Majeed, Zakat holds parallel position with
Salat.
Payment gives comfort and spiritual satisfaction
to the payer on the other hand, creates in him a sense of compliance with the
divine order.
Quran, has mentioned zakat at a large number of
places together with Salat. It goes to show how much importance God has given
to Zakat.
“And be steadfast in prayer, practice Zakat; and
bow down your head with those who bow down (in worship)” (Q2:43)).
It was envisaged by the Niger state government
that poverty alleviation can be achieved through shariah legal system.
Therefore, it becomes policy statement for the
adoption of shariah legal system. As a result of the adoption of shariah legal
system in Niger State. The government took a step forward by establishing the
Zakat and endowment board by the 2000-2001.
Following the establishment of shariah legal
system, it becomes necessary as part of implementation strategies which to
ensure the improving of living standard of people which is conceived to be done
through Zakat investigation, it is aimed at fulfilling institutionalization of
Zakat as a means to maintain social solidarity and corporation among Muslim and
also to ensure the rich support the poor at time of famine. The Zakat board
also aimed at collecting Zakat from well to do Muslim Ummah of the State and
redistribute it to the less privilege member of the society.
The policy establishment Zakat board in Niger
State, which is headed by chairman and secretary who runs days to day’s
activity of the board with treasurer as a member.
There are eight Zakat zonal offices across the
state with local government councils and wards. With thefollowing categories of
offices who discharge the achieving of the board, there are coordinators for
Zakat collection and redistribution so also chiefs and Imams were involves.