بِسْمِ اللهِ الرَّحْمَنِ الرَّحِيمِ

In the name of God, the Most Gracious, the Most Merciful.

الْحَمْدُ للهِ الَّذِي أَسْعَدَ وَأَشْقَى وَأَمَاتَ وَأَحْيَا وَأَضْحَكَ وَأَبْكَى وَأَوْجَدَ وَأَفْنَى وَأَفْقَرَ وَأَغْنَى وَأَعَزَّ وَأَقْنَى

Praise be to God, who brings happiness and misery, causes death and life, makes one laugh and cry, creates and annihilates, makes poor and rich, honors and satisfies.

الَّذِي خَلَقَ الزَّوْجَيْنِ مِنْ نُطْفَةٍ تُمْنَى ثُمَّ تَفَرَّدَ عَنِ الْخَلْقِ بِوَصْفِ الْغِنَى ثُمَّ خَصَّصَ

He who created the two mates from a sperm-drop, then is unique in His description of self-sufficiency, then designated

بَعْضَ عِبَادِهِ بِالْحُسْنَى فَأَفَاضَ عَلَيْهِمْ مِنْ نِعَمِهِ مَا أَيْسَرَ بِهِ مَنْ شَاءَ وَاسْتَغْنَى وَأَحْوَجَ إِلَيْهِ مَنْ

some of His servants for goodness, and bestowed upon them of His blessings what makes easy for whom He wills and makes self-sufficient, and causes to be in need of Him the one who

أَخْفَقَ فِي رِزْقِهِ وَأَكْدَى إِظْهَارًا لِلِامْتِحَانِ وَالِابْتِلَاءِ ثُمَّ جَعَلَ الزَّكَاةَ لِلدِّينِ أَسَاسًا وَمَبْنَى

failed in his provision and was miserly, as a manifestation of testing and trial, then He made Zakat a foundation and structure for the religion,

وَبَيَّنَ أَنَّ بِفَضْلِهِ تَزَكَّى مِنْ عِبَادِهِ مَنْ تَزَكَّى وَمِنْ غِنَاهُ زَكَّى مَالَهُ مَنْ زَكَّى

and He clarified that by His grace, whoever purifies himself among His servants is purified, and from His wealth, whoever purifies his wealth is purified.

وَالصَّلَاةُ عَلَى مُحَمَّدٍ الْمُصْطَفَى سَيِّدِ الْوَرَى وَشَمْسِ الْهُدَى وَعَلَى آلِهِ وَأَصْحَابِهِ الْمَخْصُوصِينَ بِالْعِلْمِ وَالتُّقَى أَمَّا

And blessings be upon Muhammad, the Chosen, the master of humanity and the sun of guidance, and upon his family and companions who are distinguished by knowledge and piety. As for

بَعْدُ فَإِنَّ اللهَ تَعَالَى جَعَلَ الزَّكَاةَ إِحْدَى مَبَانِي الْإِسْلَامِ وَأَرْدَفَ بِذِكْرِهَا الصَّلَاةَ الَّتِي هِيَ أَعْلَى الْأَعْلَامِ

afterwards, God Almighty has made Zakat one of the foundations of Islam, and followed it by mentioning prayer, which is the highest of the banners.

فَقَالَ تَعَالَى (وَأَقِيمُوا الصَّلَاةَ وَآتُوا الزَّكَاةَ)

So the Almighty said: (And establish prayer and give Zakat)

وَقَالَ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ بُنِيَ الْإِسْلَامُ عَلَى خَمْسٍ شَهَادَةِ أَنْ لَا إِلَهَ إِلَّا اللهُ وَأَنَّ مُحَمَّدًا عَبْدُهُ

And the Prophet, peace and blessings be upon him, said: "Islam is built upon five: testifying that there is no god but God and that Muhammad is His servant