
Zakat became obligatory in the second year after Hijrah (2 AH), meaning in the second year after the Prophet Muhammad (ﷺ) and his companions migrated from Makkah to Madinah.
In the same year, a regular system for collecting and distributing Zakat was established. After the Prophet Muhammad (ﷺ) formed the state in Madinah, the accounting, collection, and distribution of Zakat were all officially organized under the government system.