Zakat is one of the five pillars of Islam. It has been mentioned, along with daily Prayers (Salaat / Namaz), over seventy times in the Quran. Allah's word commanding ".....and establish regular Salaat and give regular Zakat....." are referred to in many parts of the Quran. From this we can conclude that after Salaat, Zakat is the most important act in Islam.
To study more
Source: http://www.easyislam.com/zakat.asp
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