(At-Thouba) 9 : 103
خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِمْ بِهَا وَصَلِّ عَلَيْهِمْ ۖ إِنَّ صَلَاتَكَ سَكَنٌ لَهُمْ ۗ وَاللَّهُ سَمِيعٌ عَلِيمٌ

Accept from their wealth charity by which you purify and sanctify them, and you pray upon them; indeed, your prayers are tranquil for them, and Lord Allah is the All-Hearing, the All-Knowing.

Since today there is no group of believers anywhere in the world, gathering, and distribution of welfare-tax is not commanded. Instead, the aimful believer will spend all his bestowed blessings under Adhikr—the Light—as explained in verses 2: 5, 265 and 9: 60. It is explained in verse 4: 64, anyone during Messenger’s period who has made unjust to his soul comes to Messenger and explains everything, and he seeks forgiveness to Lord by himself, then Messenger also seeks forgiveness for him to the Merciful Lord; then the Lord will be forgiving to such ones. 

Today since Adhikr is formed as a Book, whoever wants to return into the Paradise should holdfast It as the Ticket and should repent for his offenses happened from him as explained in verses 9: 71-72. The believer who testifies Adhikr can’t obey them and perform the funeral prayer for anyone among Fujjar who has perished as disbeliever as explained in verses 9: 68 and 84-85. See explanation 2: 276, 279 and 4: 78-79.