Zakat, an Islamic practice initiated by the Islamic prophet Muhammad, has played an important role throughout its history.[33] Schact suggests that the idea of zakat may have entered Islam from Judaism, with roots in the Hebrew and Aramaic word zakut.[22][34] However, some Islamic scholars[34] disagree that the Qur'anic verses on zakat (or zakah) have roots in Judaism.[35]
The caliph Abū Bakr, believed by Sunni Muslims to be Muhammad's successor, was the first to institute a statutory zakat system.[36] Abu Bakr established the principle that the zakat must be paid to the legitimate representative of the Prophet's authority, himself.[33] Other Muslims disagreed and refused to pay zakat to Abu Bakr, leading to accusations of apostasy, the Ridda wars.[14][33][37]
The second and third caliphs, Umar bin Al-Khattab and Usman ibn Affan, continued Abu Bakr's codification of the zakat.[33] Uthman also modified the zakat collection protocol by decreeing that only "apparent" wealth was taxable, which had the effect of limiting zakat to mostly being paid on agricultural land and produce.[38] During the reign of Ali ibn Abu Talib, the issue of zakat was tied to legitimacy of his government. After Ali, his supporters refused to pay the zakat to Muawiyah I, as they did not recognize his legitimacy.[33]
The practice of Islamic state-administered zakat was short-lived in Medina. During the reign of Umar bin Abdul Aziz (717–720 A.D.), it is reported that no one in Medina needed the zakat. After him, zakat came to be considered more of an individual responsibility.[33] This view changed over Islamic history. Sunni Muslims and rulers, for example, considered collection and disbursement of zakat as one of the functions of an Islamic state; this view has continued in modern Islamic countries.