Zakat institution from the foundation of the Umayyads to the end

As the mentioned of this study zakat is regarded as a type of worship and of self-purification. Some views of zakat have been conveyed. The process of establishment is discussed. The zakat practices of the prophet, the Hulafayi Raşid and the Umayyads are examined. Zakat, which is one of the five basic principles of Islam, has an important place in terms of addressing the needs of the needy in society. Zakat exists in the divine religions before Islam as worship, as well as zakat in fair and safe societies. Zakat institiovn is a bridge between rich and poor in society. As a matter of fact, thanks to the zakat institiovn, enables both the rich are to perform their worship safely; and the poor to meet her need whont being under abliqation and being insulled. In this study, the stages of zakat institution in the historical process were examined accarding to the data based on sources. In the verses that descended in Mecca, where the Messenger of God was born and raised and where his prophecy began, althoungh zakat is a worship ordered by Islam. In this study, the stages of zakat institution in the historical process were examined in the light of the data in the sources. In the verses that descended in Mecca, where the Messenger of God was born and raised olso his prophecy began. It wasn't conducted with on institutional organizotion. This responsibiliry was under the initiative of Muslims. As matter of course, there were many reasans of this situation. However it is also a historical fact that muslims hadn't any power to establish an institution which collect would Zakat which has an importonce like a tax collected by the state. The term of zakat which means helping each other and gising the blessings of God to thr poor for god's sake has acqaned a differant dimension because of emigration to medinah. According to the general admissin, zakat workship, which was descended as a dogmatic amir, gained on institutional importance during the Madinah period because it was collected and distributed to eight classes in need determined in Qur'an by the state. Either the prophet himself or zakat officers collecteol zakat and distrubeted it appropriately because Allah said in Qur'an "Take zakat from their possessions." During the reign of Hulefâ-yi Rashidîn, which came after the Prophet Muhammad, the practice was continued on the basis of the apostle and there were a number of different practices that would not be contradicted by the original principles set by the Prophets periodically. During the Umayyad period, which came to power after the four caliphs, zakat continued as an economic practice collected by the state and distributed to the necessary places. During the Umayyad period, there was a number of misconducts related to the expenditure of zakat goods; however, these erroneous practices were abandoned as a result of the objections of the Muslim people. Keywords: Zakat ınstitution, Prophet Muhammad period, Hulefâ-yi Râshidîn, Umayyads, state, needy, rich.