iZakat/i is an obligation that constitutes one of the five pillars of Islam. It is a formal duty not subject to choice. This study provides an overview of the existence or non-existence of izakat/i in precolonial Sub-Saharan Africa, with special emphasis on the Bilad al-Sudan. The objective of the book is to examine the assumption of a possible connection between the establishment of an Islamic state and the attempt to introduce Islamic taxation in the form of izakat, kharaj/i and ijizya/i. The key issue is to define which precolonial Muslim governments may have been or were identified as trying to introduce and implement Islamic Law and to push for a reorganisation of the political and fiscal structures in accordance of what might be called an Islamic Ideal.