Zakát is referred to in the Qur’án as a regular charity binding upon Muslim
s. In due course the concept evolved into a form of alms-tax which imposed the obligation to give a fixed portion of certain categories of income, beyond specified limits, for the relief of the poor, for various charitable purposes, and to aid the Faith of God. The limit of exemption varied for different commodities, as did the percentage payable on the portion assessable.
Bahá’u’lláh states that the Bahá’í law of Zakát follows “what hath been revealed in the Qur’án” (Q and A 107). Since such issues as the limits for exemption, the categories of income concerned, the frequency of payments, and the scale of rates for the various categories of Zakát are not mentioned in the Qur’án, these matters will have to be set forth in the future by the Universal House of Justice. Shoghi Effendi has indicated that pending such legislation the believers should, according to their means and possibilities, make regular contributions to the Bahá’í Fund. (The Kitáb-i-Aqdas, page 234-5, note 161)