Zakat is referred to in the Qur'an 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.
Baha'u'llah states that the Baha'i law of Zakat follows "what hath been
revealed in the Qur'an" (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 Zakat are not
mentioned in the Qur'an, 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 Baha'i Fund.
162. It is unlawful to beg, and it is forbidden to give to him who
beggeth. #147
In a Tablet 'Abdu'l-Baha expounds the meaning of this verse. He states
that "mendicancy is forbidden and that giving charity to people who take
up begging as their profession is also prohibited". He further points out
in that same Tablet: "The object is to uproot mendicancy altogether.
However, if a person is incapable of earning a living, is stricken by dire
poverty or becometh helpless, then it is incumbent on the wealthy or the
Deputies to provide him with a monthly allowance for his subsistence... By
'Deputies' is meant the representatives of the people, that is to say the
members of the House of Justice."
The prohibition against giving charity to people who beg does not preclude
individuals and Spiritual Assemblies from extending financial assistance
to the poor and needy or from providing them with opportunities to acquire
such skills as would enable them to earn a livelihood (see note 56).
163. A fine ... had formerly been prescribed ... for anyone who was the
cause of sadness to another #148
Baha'u'llah abrogates the law of the Persian Bayan concerning the payment
of a fine in reparation for causing sadness to one's neighbour.