Zakāh is the third pillar of Islam, and is often mentioned in conjunction with prayer in the Qur'an and Sunnah. It is mentioned after prayer in twenty-eight places in the Book of Allah (Exalted is He), as in the following examples:
"Those who establish prayer and give Zakah" [Qur'an (5):55]
"And establish prayer and give Zakah..." [Qur'an (2):43]
"... Ans do deeds of righteousness, establish prayer and give Zakah..." [Qur'an (2):277]
Like prayer, it is an ancient form of worship that has always existed in the one religion of Allah (Exalted is He) that was preached by all the Prophets. We see that in numerous verses of the Qur'an, in which prayer and Zakah are mentioned together. For example, Allah (Exalted is He) says, praising the father of the Prophets Ibraheem, and Ishâq and Ya'qoob (may Allah's peace be upon them):
"And We made them leaders, guiding [mankind] by our Command, and We revealed to them the doing of good deeds, performing Salâh [Iqamât-as-Salâh], and the giving of Zakah and of Us [Alone] they were the worshippers." [Qur'an (21):73]
And He says praising Ismâ'eel (peace be upon him):
"And he used to enjoin on his family and his people prayers and Zakah, and his Lord was pleased with him." [Quran (21):73]
And Allah (Exalted is He) said, addressing Moosa [Moses] (peace be upon him):
"And My Mercy embraces all things. That [Mercy] I shall ordain for those who are Muttaqoon [the pious], and give Zakah; and those who believe in Our Ayât [proofs, evidences, verses, lessons, signs and revelations, etc.]." [Qur'an (7):156]
And He tells us that 'Eesa [Jesus] (may peace be upon him) said, speaking from the cradle:
"And He has made me blessed wheresoever I be, and has enjoined on me prayer and Zakah, as long as I live." [Qur'an (19):31]
And Allah (Exalted is He) commanded the Children of Israel:
"And speak good to people [i.e enjoin righteousness and forbid evil, and say the truth about Muhammad], and establish prayer and give Zakah." [Qur'an (2):83]
And He said concerning the People of Book:
"And they were not commanded except to worship Allah, [being] sincere to Him in religion, inclining to truth, and to establish prayer and to give Zakah. And that is the right religion." [Qur'an (98):5]
Zakah and prayer are two rituals, two obligatory acts of worship that since ancient times have appeared together in the one religion of Allah which He sent through His Messengers, until the advent of Islam which is the final religion of Allah (Exalted is He). In Islam, being an act of worship, Zakah also became a new and unique system which no previous divinely-revealed religion or earthly law had ever prescribed.
 - The Third Pillar of Islam){kind=link}
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