ABSTRACT
Almighty Allah the ordained wealthy individual Muslim pay their Takat as ludainetital pillar, also as source for welfares services to the poor and needy.
The eight of Zakat recipient who are entitle to benefit were enumerated such as the poor, needy and welfare etc..

Zakat fitr and Zakatul wealth and property were important aspect of this research work.
The zakatable wealth includes the following cash, animal and plant crops.

The essence of Zakat is to provide welfare package top title less privilege people in the society.

The Zakat which is expected to empower people economically and to improve living standard of people.

Cluster sampling was used to divide Niger State into zones.

The Zakat and endorsement board was charge for the collection and distribution of Zakat during the course of their work, series of problem were encountered in the area of logistic, compliance to pay Zakat and problem of enlightenment of people and how to reach the rich or wealthy people.

Possible recommendation through education people on the importance of paying Zakat.
Government to provide logistic material for the operation finally series of retreat should be organized for Islamic scholars for paying of Zakat by affluence among them.
 

CHAPTER ONE
INTRODUCTION TO THE STUDY
It should be borne in mind that Zakat or Sadaqat Islam is not a voluntary and of charity which a rich person gives to the poor out of his or her own sweet will, but it is an obligatory act which every Muslim is enjoined to perform.
Thus, those who refuse to pay Zakat fall outside the pace of Islam, against them even Jihad must be waged as did the companions of holy prophet (P.B.U.H).
The holy Quran read (O prophet), takes Zakat out of their property so that it may cleanse and purify them {9:2) God has devised a plan to protect his interest and to lighten his burden by proving his wealth by means of Zakat.

In that way the utility of the total wealth of the payer of Zakat will be by God.

Otherwise from the affluence of the non payer of Zakat, the society as a rich one becomes richer. A poor man will become poorer and a rich one becomes richer.

The result will be creation of heart-rending and bad blood between the haves and have-nots.

Islam, therefore, enjoins the rich to distributor as prescribes share of their wealth among the poverty.

Stricken people so that they too may take a sign of relief their object misery.
Zakat is compulsory payable by such Muslims as came within the financial limit prescribed for Zakat.
Non payment of zakat by those upon whom it is a sin.

Its money cannot be appropriated to any other hand of account.

Like other taxes of the government.

In Quran Majid, Zakat holds parallel position with Salat.
Payment gives comfort and spiritual satisfaction to the payer on the other hand, creates in him a sense of compliance with the divine order.
Quran, has mentioned zakat at a large number of places together with Salad.

It goes to show how much importance God has given to Zakat.
“And be steadfast in prayer, practice Zakat; and bow down your head with those who bow down (in worship)” (Q2:43)).
1.1 BACKGROUND OF THE STUDY
It was envisaged by the Niger state government that poverty alleviation can be achieved through Sariah legal system.
Therefore, it becomes policy statement for the adoption of Sariah legal system.

As a result of the adoption of sharia legal system in Niger State.

The government took a step forward by establishing the Zakat and endowment board by the 2000-2001.
Following the establishment of Sariah legal system, it becomes necessary as part of implementation strategies which to ensure the improving of living standard of people which is conceived to be done through Zakat investigation, it is aimed at fulfilling institutionalization of Zakat as a means to maintain social solidarity and corporation among Muslim and also to ensure the rich support the poor at time of famine.

The Zakat board also aimed at collecting Zakat from well to do Muslim Uma of the State and redistribute it to the less privilege member of the society.
The policy establishment Zakat board in Niger State, which is headed by chairman and secretary who runs days to day’s activity of the board with treasurer as a member.
There are eight Zakat zonal offices across the state with local government councils and wards.

With the following categories of offices who discharge the achieving of the board, there are coordinators for Zakat collection and redistribution so also chiefs and Imams were involves.
1.2 STATEMENT OF THE PROBLEM
Zakat as one of the pillars of Islam is very important in terms of welfare package to Muslims.

This welfare nature of Zakat was one vital reason that prompted Niger state to create Zakat board which shariah legal system was adopted in policy programs of the state.

Zakat which generally aimed to address weaker segment of the society is very much initial with Nigerian Nation Policies of Poverty reduction and eradication.
The rich people of state even through predominantly Muslim who knows the importance and aimed of Zakat have not been positively adhered to Zakat policies of the state.

Zakat which generally aimed to address weaker segment of the society is very much initial with Nigerian National Policies of Poverty reduction and eradication.
The rich people of state even though predominantly Muslim who knows the importance and aimed of Zakat have not been positively adhered to Zakat policies of the state.
It is view of this fact that this research work is out to ascertain the reason behind the irresponsible of the rich man in the state.
1.3 PURPOSE OF THE STUDY
The main purpose of this research work are:
1. To carryout assessment on the roles of Zakat on the economics life of people of Niger State.
2. To examine the level of enlightenment by the Zakat board.
3. To investigate the pattern of collection and distribution of Zakat to the people.
4. To ascertain the categories of potential and actual eligible recipient of Zakat.
1.4 SIGNIFICANCE OF THE STUDY
The following will make the work significant at the end of the work.
1. It would make prove on the classes of the people to benefit from Zakat.
2. It would serve as eyes opener to the people, especially students community on how distribution of Zakat is done in the state.
3. It would unfold the problems that the state Zakat beard encounter in discharging their duties.
4. It would suggest policy recommendations as solution to the problems.