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Imam Ja‘far al-Ṣadiq (as):
The alms-tax has been prescribed as a test for the rich and an aid to the poor. If people duly paid the alms-tax on their wealth, there would not remain a single poor or needy Muslim, and all would suffice themselves through what Allah has prescribed. Verily people are only impoverished, needy, hungry and naked as a result of the sins of the wealthy.
Man Lā Yaḥḍuruhu-l Faqīh