An Analysis of the Need for Formation of Zakat Institution in Islamic Government with an Approach Based on Imam Khomeini’s Viewpoints

Since governments need financial resources to survive, Islam has put Zakat (a form of obligatory almsgiving) into legislation as a source of financial support. The significance of this financial-religious obligation is so huge that it has been repeatedly mentioned in the Holy Quran along with the emphasis on praying. This paper intends to find an appropriate answer to the following question: Is it necessary for the government to create a mechanism for realization of this religious duty? This study resorts to a descriptive-analytical method and uses library resources to find an answer to this important question. Some of the due usages of Zakat have been expressed in the Holy Quran with a governmental approach, such as assigning agents for enforcement of Zakat which clearly indicates establishment of administrative institutions for collecting Zakat, or the use of Zakat “in the cause of Allah”, which has many other uses such as for development, healthcare, education and charity affairs. Also, using Zakat revenues for softening the hearts, that reveals reinforcement of military front in Islamic government, the Quranic commandment asking the Prophet (pbuh) to “Khoz” (collect) Zakat, to assign Zakat agents and collectors, as well as appointment of Zakat workers and agents by the Infallible Imams for collecting Zakat revenues are among other uses of this system of alms-giving. Given the above, it can be concluded that establishing an institution for Zakat in Islamic government is a must.