Surah 9. Al-Tawba, Ayah 58

Since there is no English equivalent for the term sadaqat (sing. sadaqah), I am rendering it here as "offerings given for the sake of God". This comprises everything that a believer freely gives to another person, out of love or compassion, as well as what he is morally or legally obliged to give, without expecting any worldly return: that is, charitable gifts and deeds of every description (which is the primary meaning of sadaqat - e.g., in 2:263 and {264}), as well as the obligatory tax called zakah ("the purifying dues", because its payment purifies, as it were, a person's property from the taint of selfishness). In the context of the above verse, this term refers to the funds thus collected and administered by the Muslim community or state. When these funds are disbursed for the purposes stipulated in verse {60}, they assume once more - this time in relation to the recipients - the aspect of "charitable gifts".

Sadaqa = alms, that which is given in Allah's name, mainly to the poor and needy, and for the cognate purposes specified in the next verse but one: Zakat is the regular and obligatory charity in an organised Muslim community, usually 2 1/2 per cent, of merchandise and 10 per cent, on the fruits of the earth. There is a vast body of literature on this subject. The main points may be studied in the Hidaya tilfuru of Shaikh Burhanud-din 'All. As against zakat the term sadaqah has a much wider connotation, and is inclusive of zakat as in the verse 60 of this Sura.