part of the covenant between God and a Muslim. Verse 2.177 (Picktall translation) sums up the Quranic view of charity and almsgiving (Another name for Zakat is the "Poor Due"): According to Yusuf al-Qaradawi, verse 9.5 of the Quran makes zakat one of three prerequisites for pagans to become Muslims: "but if they repent, establish prayers, and practice zakat they are your brethren in faith". The Quran also lists who should receive the benefits of zakat, discussed in more detail below. Hadith Each of the most trusted hadith collections in Islam have a book dedicated to zakat. Sahih Bukharis Book 24, Sahih Muslims Book 12, and Sunan Abu-Dawud'''s Book 9Zakat (Kitab Al-Zakat) , Sunan Abu-Dawood, University of Southern California discuss various aspects of zakat, including who must pay, how much, when and what. The 2.5% rate is also mentioned in the hadiths. The hadiths admonish those who do not give the zakat. According to the hadith, refusal to pay or mockery of those who pay zakat is a sign of hypocrisy, and God will not accept the prayers of such people., The sunna also describes God's punishment for those who refuse or fail to pay zakat. On the day of Judgment, those who did not give the zakat will be held accountable and punished. The hadith contain advice on the state-authorized collection of the zakat. The collectors are required not to take more than what is due, and those who are paying the zakat are asked not to evade payment. The hadith also warn of punishment for those who take zakat when they are not eligible to receive it (see Distribution below). Amount The amount of zakat to be paid by an individual depends on the amount of money and the type of assets the individual possesses. The Quran does not provide specific guidelines on which types of wealth are taxable under the zakat, nor does it specify percentages to be given. However, it clearly indicates to donate the "surplus" of one's income. But the customary practice in the Islamic world has been that the amount of zakat paid on capital assets (e.g. money) is 2.5% (). Zakat is additionally payable on agricultural goods, precious metals, minerals, and livestock at a rate varying between 2.5% and 20% (1/5), depending on the type of goods. Zakat is usually payable on assets continuously owned over one lunar year that are in excess