This book not only sees the implementation of zakat from a religious perspective, but also from an economic perspective. Zakat practice should not separate between values, religious rules, and implementation so that they can connect and correct each other. From a religious perspective, this book describes the aspects of jurisprudence and the laws of implementation of zakat. Whereas from an economic point of view, this book reviews how the impact of zakat on the economy. Therefore, this book provides a comprehensive picture of the practice of zakat, both from the position of zakat as a form of ritual worship (Habluminallah) and the position of zakat as a form of social worship (Habluminannas).