Helping with good is a Koranic and prophetic recommendation. This is the mission of charitable organizations whose aim is to encourage donations, to collect various alms (free, kaffarat expiations, etc.) and zakât and to distribute them to the populations concerned. It is therefore a delegation on the part of donors and sometimes beneficiaries.

If the merit of this gesture is immense, it is also a heavy responsibility because it concerns the donors' property which must be managed with great amâna probity and ethics. Good intention is not enough, Islam will therefore carefully regulate this management: by first distinguishing the beneficiaries of zakât from those of alms, the obligations of the delegation, how to manage the expenses of the association and the remuneration of his members...

This book is the fifth in a series of five:

1. Why give? which aims to show the spiritual bases of the act of giving (zakât, alms) in Islam, the ethics accompanying this gesture and the purposes of the donation.
2. Zakat, practical guide, intended for anyone wishing to quickly know this pillar and how to accomplish it (calculations, examples).
3. The book of zakât, intended for students of Islamic sciences, imams and anyone wishing to go further. A reference work.
4. The book of alms, merits and fiqh, which deals specifically with alms, in its different forms (free, awqâf, kaffarat expiations, etc.), its merits, its rules. It is the essential complement to zakah.