“Zakah expenditures are only for the poor and for the needy and for those employed to collect [zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler – an obligation [imposed] by Allah . And Allah is Knowing and Wise.” [Al- Quran 9:60]
“Indeed, those who believe and do righteous deeds and establish prayer and give zakah will have their reward with their Lord, and there will be no fear concerning them, nor will they grieve.” [Al-Quran 2:277]
“And he used to enjoin on his people prayer and zakah and was to his Lord pleasing.” [Al- Quran 19:55]
“O you who have believed, spend from the good things which you have earned and from that which We have produced for you from the earth. And do not aim toward the defective therefrom, spending [from that] while you would not take it [yourself] except with closed eyes. And know that Allah is Free of need and Praiseworthy.” [Al-Quran 2:267]
“Those who spend their wealth [in Allah ‘s way] by night and by day, secretly and publicly – they will have their reward with their Lord. And no fear will there be concerning them, nor will they grieve.” [Al-Quran 2:274]
“And We made them leaders guiding by Our command. And We inspired to them the doing of good deeds, establishment of prayer, and giving of zakah; and they were worshippers of Us.” [Al-Quran 21:73]
“[And they are] those who, if We give them authority in the land, establish prayer and give zakah and enjoin what is right and forbid what is wrong. And to Allah belongs the outcome of [all] matters.” [Al- Quran 22:41]
“And they who are observant of zakah.” [Al- Quran 23:4]
“And establish prayer and give zakah and obey the Messenger – that you may receive mercy.” [Al- Quran 24:56]
“But those firm in knowledge among them and the believers believe in what has been revealed to you, [O Muhammad], and what was revealed before you. And the establishers of prayer [especially] and the givers of zakah and the believers in Allah and the Last Day – those We will give a great reward.” [Al-Quran 2:274]
“The mosques of Allah are only to be maintained by those who believe in Allah and the Last Day and establish prayer and give zakah and do not fear except Allah, for it is expected that those will be of the [rightly] guided.” [Al-Quran 9:18]
“O you who have believed, spend from that which We have provided for you before there comes a Day in which there is no exchange and no friendship and no intercession. And the disbelievers – they are the wrongdoers.” [Al-Quran 2:254]
“They ask you about wine and gambling. Say, “In them is great sin and [yet, some] benefit for people. But their sin is greater than their benefit.” And they ask you what they should spend. Say, “The excess [beyond needs].” Thus Allah makes clear to you the verses [of revelation] that you might give thought.” [Al-Quran 2:219]
“And let not those who [greedily] withhold what Allah has given them of His bounty ever think that it is better for them. Rather, it is worse for them. Their necks will be encircled by what they withheld on the Day of Resurrection. And to Allah belongs the heritage of the heavens and the earth. And Allah, with what you do, is [fully] Acquainted.” [Al-Quran 3:180]
“Those who do not give zakah, and in the Hereafter they are disbelievers.” [Al-Quran 41:7]
Zakat Plus:
Financial obligation is not only limited to Zakat, rather apart from Zakat it is sometimes mandatory (Fard) or sometimes Wajib (necessary) to spend money on many other places. For example, spending money on the relatives when they are incapable of earning is necessary, spending on a poor who is dying is mandatory even if one has already paid his Zakat [Hasaas wa Qurtabi].
In the same way, mosque construction at places where it is required or construction of Islamic schools (Madaras wa makatab) where Islamic education is provided; these are all included in financial obligation. The only difference is for Zakat there is a particular rule and according to that it is essential to pay it. Whereas the other expenditures as mentioned above, depends upon the necessity and requirement. If required, it will be an obligation to spend; if not, it won’t be.