Note 11 — INDEX (continued 2)

Zakát, literally purification or cleansing, is the name of a tax levied from Muslims for charitable purposes or religious uses. In the endowments-treasury the customs dues from Muslims at 2½ per cent (the technical 1 in 40) as contrasted with the five per cent levied from infidels (the technical 2 in 40) were entered. Hence in these accounts zakát corresponds with customs dues, and is divisible into two kinds khushki zakát or land customs and tari zakát or sea customs. ↑