Ottoman Practices of Zakat (Obligatory Alms): A Tax or Charity?

Abstract

Zakat (obligatory alms) has rarely been handled within the context of the Ottoman Empire. This paper explored collecting and distributing zakat in the empire from the foundation to the last periods, employing online and printed secondary sources. After a brief explanation regarding tax law, the economic and social structure of the Ottomans, it elucidated the zakatable items, their tax/zakat rates, whether they were collected in kind/money and taken from Muslims, and to whom the revenue of zakat was distributed. The product groups from which zakat was collected were pasturing animals, agricultural products, commercial goods, and mines. There were some issues related to the state’s existence requiring zakat collection. Also, examples of individual zakat practices were given. Tax rates were either at the rate of zakat or more. Zakat was collected from Muslims in different state provinces and during the era of various sultans, both in kind and money. The data was limited considering the distribution of zakat; zakat revenues were mainly distributed to those in need and soldiers. Furthermore, whether the practice of zakat aligns with the theory was discussed. In terms of theory, conditions of zakat for the obligator, and property; besides, items subject to zakat and the classes to whom zakat needs to be distributed were discussed. In addition, the reasons why the word zakat was not used in the Ottomans’ records and the philosophy of zakat were argued.