[ Preamble ]    [Goals and Objectives of Zakat ]   [Zakat in Sokoto and Borno ]    [British Colonialism ]   [Zakat in the Colonial Period ]   [Zakat in the Post Colonial Period ]   [Future, Challenges and Conclusion ]   [References ]  Preamble Zakat as a due from the wealth of the Muslim rich meant for the poor, irrespective of their colour, ethnicity or religion, is too well known to warrant a definition. But Zakat as an Islamic institution, anchored within the Islamic world-view and designed to fulfill definite objectives, may not be as well known and may therefore deserve a few words. Islam, to be sure, is not just about the salvation in the hereafter, it is first about salvation in this world, for only then can one work towards his salvation in the next world. To survive in this world, man needs certain requirements. Muslim jurists have classified these requirements into three: Daruriyyat (necessitates), Hajiyyat (conveniences) and Tahsiniyyat (refinements). Necessities are held to include the protection of Nafs, man’s physical existence, the provision of things like food, clothing and shelter; protection of Din, religion; Aql, mind; Nasl, progeny or pedigree; and Mal, property.[1] Conveniences include things which improve on the quality of life and remove bearable hardship and difficulties. Refinements, on the other hand, add beauty and elegance to life without transgressing the limits of moderation as defined by the Sharia. The Jurists are all agreed that, it is the collective responsibility of the society to ensure and guarantee the necessities of man in whatever circumstances and provide for conveniences where the resources of the community permit.[2]