1-
Alms in Islam are considered the first organized system of taxation in the
history of the economy of the world. Prior to Islam, heads of states imposed
taxes as they willed, according to the wealth they needed for their own
personal requirements. The burden of taxes was laid chiefly on the poor whereas
the rich were often exempted. With the advent of Islam and its legislation of
alms, Islam organized the collection of alms and specified the amount to be
paid .
Furthermore Islam imposed alms only on wealthy people and people of
medium means and exempted poor people . Alms giving is not only a
system of finance but it is also a religious duty like praying, fasting and
making the pilgrimage to Mecca and is therefore obligatory for all those who
are qualified to pay it, who do so , not through any fear of the governing
regime but out of their desire to obey the laws of Islam and to seek the Grace
of God.
2-
During the life time of the prophet, poor people felt that were at a
disadvantage for not being able to donate alms as did the rich . They believed
that by giving alms, rich people gained the Grace of God for performing this
religious duty while they were unable to do so, through no fault of theirs, as
they were not to be blamed for their poverty .
They
expressed their fears to the prophet who advised them to glorify, praise
and declare the greatness of God thirty three times after each prayer ,
assuring them that this would elevate them to the same status of rich people
who gave alms .
3- The criterion recognized by the Quran by which people are judged is that of
piety and righteousness as is stated in the following Quranic verse:“Verily the
most honoured of you in the Sight of God is (he who is) the most righteous of
you” (49/13).
By
righteousness is meant any good deed that a person performs whether it be in
the cause of God by obeying His commands or for the welfare of mankind in this
world or by repelling evil. Thus to come within God’s Grace dose not only
depend upon giving alms and upon other religious observances but it also
depends upon one’s attitude, disposition, conduct, and what one utters. Islam
attaches the greatest importance and value to one’s intention, as stated by the
prophet:“Deeds are valued according to one’s intention’’.Consequently a poor
man who sincerely wishes that he were able to give alms shall be rewarded by
God for his sincere intention, whereas rich people who give alms ostentatiously
to attain a high status among the people who witness their display of charity,
will not attain the divine reward.