[Pooya/Ali Commentary 23:4] Zakat in its primary sense is that which purifies the soul. All good deeds, belief in and worship of Allah, and following the Holy Prophet and his Ahl ul Bayt, and payment of poor-rate from the legitimate earning are the acts of purification. Refer to Bara-at: 10; Ala: 14 and Shams: 9. Imam Jafar bin Muhammad as Sadiq said: "Whosoever does not pay or prevents others from giving zakat is not a believer."