Zakah is third only to the declaration of faith in God and His Prophet, and the five daily prayers. Yet it has not attracted the attention of modern Muslim scholars to commensurate its importance and analyze its laws taking into account the contemporary issues and problems. This book by one of the most authoritative contemporary Muslim scholars is an extensive study of the Zakah, its regulations and philosophy in the light of the Qur'an and Sunnah, to show it is both a pillar of religion as well as a practical application in modern socio-economics.