Regarding the legislation of zakat, Dr. Monzer Kahf, a prominent economist and counselor said that zakah is mentioned in the Makkan verses of the Qur’an. It was then a general obligation of giving to the poor and needy, it was not specified. After Migration, in the second year of Hijrah, the verse 9:103 came down. This verse instructed the Prophet, peace and blessings be upon him, to take zakah (named in the verse Sadaqah) from the rich persons. After this verse, the Prophet, peace and blessings be upon him, gave detailed account of its rate, annually, exemptions, etc. It is then when it became an obligatory pillar of this religion. Since zakah is, in principle to be collected and distributed by the government, you may say that “it is government-imposed. Of course it is imposed by God on the well to do Muslims, males and females and it is the authority of the state that is assigned to collect and distribute it.