Benda-Beckmann, Franz von. Social security between past and future: Ambonese networks of care and support. LIT Verlag, Münster, 2007 — 167 bet. ISBN 978-3-8258-0718-4. „Zakat literally means that which purifies. It is a form of sacrifice which purifies worldly goods from their worldly and sometimes impure means of acquisition, and which, according to God's wish, must be channeled towards the community.“
Nofal, Abd el-Razzak. The Poor Due (Al Zakat) - الزكاة. IslamKotob, under the auspices of the Supreme Council for Islamic Affairs, Cairo — 16 bet. 2016-yil 14-avgustda qaraldi.
Sahih Bukhari translated by Muhammad Muhsin Khan]| Peace Vision| Vol.2, Book 24, No. 539
Salehi, M (2014). "A Study On The Influences Of Islamic Values On Iranian Accounting Practice And Development". Journal of Islamic Economics, Banking and Finance10 (2): 154–182. doi:10.12816/0025175. "Zakat is a religious tax that every Muslim has to pay."
Hefner R.W. (2006). "Islamic economics and global capitalism". Society44 (1): 16–22. doi:10.1007/bf02690463. "Zakat is a tax levied on income and wealth for the purpose of their purification."