Zakaah (zakaat) The obligatory tax that every Muslim must give, the study conclusions can summarize bellow: 1. Zakaah is obligatory from the obligatory provisions of Islam and one of the basic cornerstone of Islam, which is knowledge of the religion necessarily is legitimate by the Quran, Sunnah and unanimity of Muslims scholars. 2. Paying Zakaah has to be on its 􀀪me, there is a permissibility of delay of paying incase waiting the beneficiaries or fear of harm to himself or his wealth. 3. The reason of those who do not pay zakaah is due to, laziness in performing zakaah, or people don’t do it intentionally, sometimes delaying at delivering the money to the Beneficiaries from zakaah, and if someone who didn’t pay zakaah dies, then before dividing his heritages they must pay the zakaah. 4 - The ruling of the judiciary is the duty according to Sharia, whether for a year or several years, agreement jurists to a dispute whether voluntarily or forcibly from the ruling because it is the right of God in the Muslims where the forgiveness of the Muslim is only to pay them to the beneficiaries because it is mandatory in the money if the conditions are available. 5. The ruler should take zakaah only without the increase, which is a part of his wealth, only if the imam (ruler) finds that increasing is benefit of the Muslims, he is allowed to increase the amount of Zakaah, and the punishment is achieved to anyone who opposes paying Zakaah.