Zakat is one of the fundamentals of Islam. It is solely a divine system, and a means of enhancing societal unity and solidarity. It works towards bridging the gap between the rich and the poor. Islam is a religion of justice and equity, and a way of mutual inter-relationship, affection and compassion. Almighty Allah prescribes Zakat and makes it a means of upholding an Islamic society based on having sympathy for one and other. The society where there would not be a sense of class difference among the populace. Zakat is made as one of the revenues for boosting socio-economic and financial system; it thus, enhances all the welfares on which the life and success of the nation are based. In Islam, it is likened to an arch, having a great role to play in many aspects of the religion. Therefore, its collection is considered to be a national responsibility. It is the duty of the nation, not meant to be carried out by the individuals; because Zakat is not meant for an individual welfare or regarded a partial charity. Rather, it is the foundation for the formation of socio-economic and political system. It is one of the obligations that the government of the nation monitors. Referential evidence to this in the Quran goes thus: “Take alms from their wealth in order to purify them and sanctify them with it, and invoke Allah for them. Verily, your invocation is a source of security for them; and Allah is All-Hearer, All-Knower”. Also, “those (Muslim rulers) who, if We give them power in the land, (they) perform Salat (Prayers) and pay the Zakat and they enjoin all the Islamic virtues, and forbid all forms of vices. And with Allah rests the end of all matters”. The foregoing verses are regarded as evidence that the national government is responsible for the collection and distribution of Zakat wealth among its legal stakeholders, according to the Islamic rulings. Thus, it is one of the most important responsibilities of the nation. Meanwhile, the Republic of Gambia has a means of collecting and distributing Zakat wealth to its legal stakeholders.