HISTORICAL EVOLUTION AND INSTITUTIONAL FOUNDATIONS OF ZAKĀT IN EARLY ISLAMIC SOCIETY

This paper examines the historical evolution and institutional foundations of Zakāt in early Islamic society, tracing its development from a personal act of devotion to a state-administered fiscal system under the Prophet Muḥammad Peace be upon Him (S.A.W) and the early Caliphs. As enshrined in the Qurʾānic injunctions and the Prophet’s practical implementation in Medina, Zakāt became both a spiritual duty and an instrument of social policy, designed to purify wealth, foster communal solidarity, and alleviate poverty. Through an examination of primary Islamic sources, the Qurʾān, Sunnah, early sīrah literature, and fiscal records from the bayt al-māl this study situates Zakāt within the broader historical processes of Islamic state formation and economic ethics. The paper argues that Zakāt evolved through three overlapping stages: its moral conceptualization during the Meccan period, its social institutionalization in Medina, and its administrative codification during the Rāshidūn Caliphate. By the time of Caliph ʿUmar ibn al-Khaṭṭāb, Zakāt had matured into a structured fiscal system with registries, distribution mechanisms, and regional collectors, laying the groundwork for later Islamic economic institutions. The study demonstrates how Zakāt, grounded in the divine command of economic justice, became a historical instrument for integrating ethics with governance, uniting the spiritual and material dimensions of early Muslim civilization.