Explanation

Surah Tooba describes 8 heads of Zakat.

List of Head of Zakat

 1. Al-Fuqara (The poor)
2. Al-Masakin (The needy)
3. Zakat collectors
4. Who converted to Islam
5. Freeing captives
6. Debtors
7. In the path of Allah
8. Wayfarers (Travelers)

32 times the word Zakat occurs in the Holy Quran

22 times word Zakat is used in Makki Surahs

Zakat was made compulsory in 2 A.H.

but its complete system was imposed in the year of 8th hijrah.