What is the Ismaili equivalent of zakah?
The Ismaili equivalent of zakah is dasond. The amount of dasond is generally between 10% or 12.5% of one’s net income.
However, Ismailis don't consider dasond (zakah) as charity or alms. They interpret zakah as "purification dues". It is considered as a “purification due” that is given to the Imam (Ismaili doctrine of Imamah), for which the Imam bestows his prayers and blessings on them and purifies them (forgives their sins).
Fiqh of dasond (summarized below):
Dasond must be given willingly, wholeheartedly, truthfully and with
trust in the Imam of the Time – only then will it bring worldly and
spiritual benefit to the murid (KIM, No. 1, September 1, 1885)
The Imam of the Time is the one who distributes the dasond monies
appropriately (KIM, No. 1, September 1, 1885)
Without giving dasond, one’s worship (‘ibadat) is not accepted (KIM,
No. 2, Bombay, September 8, 1885)
Every murid has promised to give dasond to the Imam and those who do
will attain spiritual liberation (KIM, No. 2, Bombay, September 8,
Those who have not given dasond, the right of the Imam, will be
accountable on the Day of Judgment (KIM, No. 21,, Manjevadi, January
One’s earnings and food are only permissible (halal) after giving
dasond (KIM, No. 24, Amdavad, December 2, 1896)
Faith (iman) remains secure through giving dasond (KIM, No. 125,
Nairobi, October 6, 1905)
The Imam accepts dasond from the murids and forgives their sins (KIM,
No. 125, Nairobi, October 6, 1905)
Without giving dasond, all other deeds are meaningless and one will
have nothing in the hereafter (KIM, No. 155, September 22, 1899)