Ahmadiyyat or The True Islam — Page 286
286 clearly indicated that it was to be imposed on the rich, as the poor are entitled to a share in their wealth. He says, ' God has made Zakat obligatory; it must be levied on the rich and restored to the poor. ' 141 The use of the word 'restored' indicates that the poor have a right to it and that they are entitled to a share in the wealth of the rich. As their contribution towards the production of this wealth cannot be ascertained with precision, a definite rate has been fixed at which this levy is to be recovered from all those who come within its purview. It should be noted that Zakat is not a mere tax on income, but is a levy on capital and in many instances may amount to as much as fifty per cent of the net profits. The Holy Quran indicates that the object of Zakat is also to purify the wealth of the rich, that is to say, to separate from it the contribution made towards its production by the poor, and to leave that to which the assessee is exclusively entitled. As God says in the Holy Quran: 'Levy the Zakat on their goods and purify them (by separating from them that portion to which others are entitled), and use the proceeds of Zakat to promote the welfare of the people. ' 142 By the institution of Zakat Islam provides for the satisfaction of all those rights that the poor have in the wealth of the rich, and thus brings about a reconciliation 141 Bukh a r i and Muslim. 142 Al-Taubah, 9:103.