Islam yagennye ibintu bigomba gutangwamo Zakat. Bikaba byemewe ko umuyislamu ashobora kubishyira mu bwoko bumwe cyangwa byinshi muri ibyo bintu, ashobora nanone kuyiha amashirahamwe akora ibikorwa byiza ashinzwe kubigeza kubo byagenewe mu bayislamu, kandi ibyiza ni uko byatangwa hagati mu gihugu.
Amoko y’abantu bagenewe guhabwa Zakat ni aba bakurikira:
1
Abakene n’abatindi: Abo ni abadashobora kubona mu bintu by’ibanze ibibahagije by’ibanze.
2
Abakora umurimo wo kujya gukusanya Zakat no kuyitanga.
3
Umucakara ushaka kwigura kuri shebuja: uwo arafashwa agahabwa muri Zakat kugirango abashe kwibohora.
4
Umuntu ufite umwenda akaba adashobora kuwishyura, ryaba ideni yafashe mu nyungu rusange no mubikorwa byiza ku bantu cyangwa iryo yafashe kubera inyungu bwite.
5
Abarwana mu nzira y’Imana, aribo abarwana kubera kurinda idini yabo cyangwa igihugu cyabo, hinjiramo buri gikorwa cyose cyo kwamamaza Islam no kogeza ijambo ry’Imana.
6
Abantu bamenyerezwa ubuyislamu, abo ni abantu bari abahakanyi bakaza kuyoboka Islam vuba, ndetse n’abahakanyi bakeka ko bazayoboka Islam, aba bantu ntibahabwa Zakat n’abantu ku giti cyabo ahubwo icyo ni igikorwa cy’ubuyobozi bw’abayislamu n’amashyirahamwe akora ibikorwa byiza, kuko nibo baba bazi inyungu zirimo.
7
Umuntu uri k’urugendo washiriwe, uwo nawe aba akeneye umutungo n’ubwo iwabo yaba atunze imitungo myinshi.
Imana mugusobanura abagomba guhabwa Zakat yaravuze iti “Mu by’ukuri, amaturo y’itegeko (Zakat) agenewe abatindi, abakene, abashinzwe iby’amaturo, abo imitima yabo ikundishwa (kuyoboka idini ya Isilamu), abacakara, abaremerewe n'imyenda, abari (ku rugamba) mu nzira ya Allah ndetse n’uri ku rugendo (yashiriwe)” Surat Tawubat: 60.
Abatindi ni abantu batabasha kubona ibibahagije mu bintu by’ibanze kandi bya ngombwa.
