Assessing To Roles Of Zakat Institution On Nigerian Economy Development
[A Case Study of Niger State Endorsement Board]

CHAPTER TWO
LITERATURE REVIEW
2.1 CONCEPTS AND IDEAS OF ZAKAT IN ISLAM
Zakat in Islam has played a referring role of grand importance  Islam has introduced many authentic reforms that satisfy all the individuals and collective requirement of charity. At the same time. These reforms are free from pollution through distortion or misinterpretation which has been the cause of ruin of the earlier faiths. (i.e. Hindusim, Judaism and Christainity) when a person with as scholastic bent of mind looks for a class, precise and comprehensive law of charity in these faiths merely consist of a few vague and incoherent principles which can be better described as moral and religious exhortion. If for instance, charity in Hinduism, almsgivings among the Hindus is primarily a religion obligation. All Hindus ascetics live by alms. They may not and do not in any case earn their living by work. They are medicants. Almsgiving is also practiced by Hindus in the form f gifts and endorsement for hospital and animals. The same defects and weakness occur in the earlier religion we had already mentioned.
The referring role of Islam abolished the vested interest in bothe religion and lineal, that had entrenched in the institution as charity (Zakat).
The monopolistic system had worked to the damage of (e.g privilege classes themselves by perverting their normal outlook and making them lazy. What had the gurantee of substance for such people was that they were the descendants of prophet or being to particular family or held a religious office.
An Nawawi Imom (1423AH/2003) in contrast to the above, the holy Prophet Muhammed (PBUH), once for all, put an end to the injustice by doing away with every of monopoism in Zakat. He even went to the extent of prohibiting the acceptance of zakat to the entire claim of Bani Hashim, to which he himself belonged, by proclaiming in an unequivocal that “Sadaqa (Zakat) is not allowed to us”.
Muhammed (1994) “Sadaqa (Zakat) is the grime (dirt) of time people and it is not permitted to Mohammed and his descendants to accept it” but the doors of the poor for the needs and the destitute and their have never been ignored.
Guasau (1992) Prophet (PBUH) did away with all middle men between the givers and recipients of zakat as were found in Judaism, such as, the hereditary priest of Jerusalem, through whose agency alone could time duty of charity be discharged.
There are inter mediateries between Muslim and their land. The increase in the rights of the recipients is another praiseworthy contribution of islam. Recipients have the rights to make use of what they have received according to their needs and wishes.
Yaseen (1995) islam has brought an elaborate comprehensive law of zakat, it defines: holding subject to zakat, it recipients it uniform rate, the due time (is to be put every year), the years. The legitimate items of expenditure and the best way of payment; i.e No taunting or turning. And finally , these new great improvement made zake in islam a most progressive, noble and com pretence social and devotion  situation. It is a godly system it is a dudy enjoy by allah and undertalaen  by muslim in the interest of society as a whole.
Admitted, the sunna considers zakat not only as one of the five pillars of the supper structure of islam, but also a proffs of faiths and an experssion of gratitude elimination of miserliness and attest of the degree of love for ALLAH.
Imam, (faith) salat and zakat constituted the basic to be bring the  community of believers into existence. Those who put aside this three principles, infact, fall outside this community through they may be only muslims in name.
    The following collection hadith prove what we have mentioned aboveby word and deed. According to yaseem(1995) the super structure of AL-islam is raisFF1 doce.
 on five (pillars) i.e eness of ALLAH thedoce  establishment of saint, and payment of zakat, the sawn and the hajj tell me of such a deal as will make me enter paradise, , pay the compulsory zakat  , and fast in the month of ramadan’. The Bedouin said, by him is whose hands my life is do more and I will not do more than this, why he left, the prophet (PBUH) Said likes to see a man of paradise then h may look at this man.
    Khan(2000) you are going to people who are people of scrptore.n invite them to accept the shahadah (islam). If they accept and affirm this, tell them that ALLAH he gracious 
the prophet (P B OH ) SAID’ WORSHIP ALLAH, and worship none along with him that ALLAH he gracious one, has enjoyed upon them salat in everyday and night, and if they accept that, tell them lie has enjoyed sahaqat upon their assets which will be taken from the rich of the (muslim) unity and distributed to the poor. If they accept that, refrain from laying hands upon.