though this name be also frequently given to the legal alms. They are called Zacât, either because they increase a man's store, by drawing down a blessing thereon, and produce in his soul the virtue of liberality,1 or because they purify the remaining part of one's substance from pollution, and the soul from the filth of avarice;2 and Sadakat, because they are a proof of a man's sincerity in the worship of GOD. Some writers have called the legal alms tithes, but improperly, since in some cases they fall short, and in others exceed that proportion. The giving of alms is frequently commanded in the Korân, and often recommended therein jointly with prayer; the former being held of great efficacy in causing the latter to be heard of GOD: for which reason the Khalîf Omar Ebn Abd'alaziz used to say, "that prayer and alms carries us half-way to GOD, fasting brings us to the door of his palace, and alms procures us admission."3 The Mohammedans, therefore, esteem almsdeeds to be highly meritorious, and many of them have been illustrious for the exercise thereof. Hasan, the son of Ali, and grandson of Mohammed, in particular is related to have thrice in his life divided his substance equally between himself and the poor, and twice to have given away all he had:4 and the generality are so addicted to the doing of good, that they extend their charity even to brutes.5 Alms, according to the prescriptions of the Mohammedan law, are to be given of five things-I. Of cattle, that is to say, of camels, kine, and sheep. 2. Of money. 3. Of corn. 4. Of fruits, viz., dates and raisins. And 5. Of wares sold. Of each of these a certain portion is to be given in alms, usually one part in forty, or two and a half per cent of the value. But no alms are due for them, unless they amount to a certain quantity or number; nor until a man has been in possession of them eleven months, he not being obliged to give alms thereout before the twelfth month is begun: nor are alms due for cattle employed in tilling the ground, or in carrying of burdens. In some cases a much larger portion than the before-mentioned is reckoned due for alms: thus of what is gotten out of mines, or the sea, or by any art or profession over and above what is sufficient for the reasonable support of a man's family, and especially where there is a mixture or suspicion of unjust gain, a fifth part ought to be given in alms. Moreover, at the end of the fast of Ramadân, every Moslem is obliged to give in alms for himself and for every one of his family, if he has any, a measure1 of wheat, barley, dates, raisins, rice, or other provisions commonly eaten.2 The legal alms were at first collected by Mohammed himself, who employed them as he thought fit, in the relief of his poor relations and followers, but chiefly applied them to the maintenance of those who served in his wars, and fought, as he termed it, in the way of GOD. His successors continued to do