Zakat
Zakat is a mandatory financial act of worship prescribed for Muslims. Zakat is the debt of the wealthy before the poor, performed once a year by giving 2.5% of wealth that has reached the nisab* and is subject to zakat** to those in need.
Ushr
Ushr is an Arabic word meaning one-tenth. Ushr is the zakat of agricultural and horticultural produce. That is, when the harvest is gathered, it is obligatory to give one-tenth or half of one-tenth of it to Allah in the manner prescribed by Shariah.
"Give its due when harvest comes, and at harvest time give the right of the crop". (Al-An'am, 141).
The Prophet ﷺ said:
"Ushr is given from harvest watered by rivers and rain; half of ushr from harvest watered by carried water". (Muslim narration).
Thus, if the harvest is irrigated by flowing waters such as rain, flood, river, spring, or lake, one-tenth is given. If irrigated by water carried or purchased and by labor, half of one-tenth — that is, one-twentieth of the harvest — is given as zakat***.
The difference between ushr and ordinary zakat is that here the passing of a year is not required. Rather, ushr becomes obligatory on the day of harvest. If land yields harvest several times a year, ushr is given that many times.
Fitr (Fitr charity)
Fitr is a fixed mandatory charity given by every Muslim to certain people (those eligible to receive zakat****) before the Eid prayer time (scholars have said it is preferable to give fitr charity before the Eid prayer on the day of Eid).
A person who has more than their and their household's daily sustenance must give fitr charity even if their wealth does not reach the zakat nisab. Unlike zakat, having debt does not exempt one from giving fitr charity. Fitr charity is given from staple food products widely consumed in each region. For example, with us this can be wheat, rice, flour, raisins, oil, meat, etc. Fitr charity is one sa' (2040–3000 grams) of one of the stipulated foodstuffs per person. According to the Hanafi school, it is permissible to give the monetary value of the food rather than the food itself.
This charity is an expression of gratitude to Allah, purifies the Ramadan fast from errors and shortcomings, and brings joy to the poor.
Fidya
In Shariah, spending wealth in place of a prescribed act is called "fidya". For example, those unable to fast during Ramadan due to extreme old age or incurable illness (or their relatives) give fidya for this.
Fidya is the amount of food that provides a poor person's average subsistence for one day. Its amount is determined in food or equivalent monetary value (taking into account the economic and living conditions and customs of each place). The daily fidya amount equals the fitr charity amount.
Kaffarah
Kaffarah is obligatory when a person intentionally breaks an obligatory Ramadan fast (and the missed fast must also be made up). A person for whom kaffarah is obligatory must free a slave (this rule applies to the era of slavery), or if unable, fast consecutively for two months, or if unable to do that, feed sixty poor people. Each poor person is given one mudd (1843 grams) of food.
Kaffarah is an educational measure for impatience during the Ramadan fast, giving the sinner a means to purify their sin and bringing goodness to the poor.
Sacrifice (Qurban)
According to the Hanafi school, sacrifice is obligatory for free, sane, resident***** Muslim persons whose wealth reaches the zakat nisab. Evidence for the obligation of sacrifice: Allah says in Surat Al-Kawthar: "Indeed, We have given you Al-Kawthar. So pray to your Lord and sacrifice." Scholars say "prayer" in this verse refers to the Eid sacrifice prayer, and "sacrifice" refers to the animal to be sacrificed. It is recommended to give one-third of the sacrifice meat to those in need.
Mahr
"Mahr" is the name of what a woman is entitled to upon the marriage contract or consummation of marriage. Mahr is known by various names. In the Qur'an it is referred to as "sadaq", "sadaqa", "ajr", "farida", "nihla" (we call it "mahr"). Allah says in Surat An-Nisa: "Give women their mahr willingly" (verse 4). This Shariah ruling is a beautiful expression of honoring and valuing brides.
Giving mahr is an obligatory act. So much so that even if the bride and groom agree, they cannot say we both consent and will not comply with this ruling. If mahr was not set due to ignorance or other reasons and they married, it must still be given afterward. Even if the husband dies before giving mahr, his heirs must fulfill it. What the woman does with the mahr after receiving it is her choice; if she returns it to her husband, that is also her right.
Mahr does not have to be money. Clothing, jewelry, or similar property is permissible if it is lawful. The groom's side must give at least ten dirhams or its equivalent in value******.
Vow (Nazr)
When a person makes something obligatory upon themselves with the intention of drawing closer to Allah — something not required by Shariah but also not sinful — it is called a vow (nazr). For example: I will give such-and-such amount in charity for Allah, or I will fast three days for Allah, or I will no longer engage in such-and-such improper act (e.g., excessive speech) from today. A vow is an obligatory act for the one who made it.
Debt (Qard al-Hasan)
Debt is money given to someone for their use and return. The debtor must certainly repay the debt at the promised time or earlier if possible. One who has received a debt must repay it even by selling their property, because being able to repay a debt yet not repaying it on time is haram. The obligation to repay debt is so strongly emphasized in Islam that even seeking charity or zakat to relieve debt is permitted. Because this matter is not only financial but also a moral obligation.
Income earned through unlawful means
Income earned unlawfully — that is, contrary to Shariah — must be given entirely to charity. A person who has earned such income cannot derive any benefit from it for themselves. At the same time, even if unlawfully earned income is given entirely to charity, earning income through unlawful means remains haram.
There are other mandatory payments in Islam such as khums and kharaj, but as they are not applied today, we have not provided information about them.
* "Nisab" is equivalent to the value of 85 grams of gold;
** i.e., excluding property not subject to zakat such as essential needs;
*** According to the above, if a farmer irrigates their field easily with flowing waters such as rain, flood, river, spring, they give one-tenth of the produce (i.e., 10 tons from 100 tons). If you irrigated the harvest with much labor, e.g., by carrying water, you give half of ushr (i.e., 5 tons from 100 tons).
**** These categories are mentioned in verse 60 of Surat At-Tawbah;
***** According to the Hanafi school, sacrifice is not obligatory for a traveler;
****** It is narrated from Jabir (r.a) that the Prophet ﷺ said: "There is no mahr less than ten dirhams" (ten dirhams equals one dinar, and one dinar equals one-twentieth of the zakat nisab, i.e., the value of 4.25 grams of gold).
