Letter (26) is an important missive from Imam Ali (a.s.) written to one of his workers who was sent to collect Zakat. This letter highlights the significance of Zakat in the Islamic community at a time when the proper collection and distribution of this charity was crucial. Imam Ali (a.s.) outlines several fundamental principles that not only apply to Zakat but also serve as a guide for general Islamic ethics.

In the first command, the Imam emphasizes that the workers must fear Allah in their intentions and actions, especially when there is no witness. This points to the idea that true piety is demonstrated when one is alone, and no one else is watching over their actions. Based on this principle, the Imam also states that there should be no contradiction between one's outward actions and inner intentions, as this is a sign of trustworthiness.

The Imam urges the workers not to offend the people and to treat them with respect, regardless of their own position. This is a vital moral lesson that teaches us not to undermine others' dignity based on our status or role. Furthermore, the Imam clarifies that the wealth collected as Zakat is not solely the right of the collectors but also includes the share of the poor and needy.

In the conclusion of the letter, the Imam warns against the severity of betrayal, making it clear that anyone who considers trust as worthless and engages in treachery will face disgrace in this world and humiliation in the Hereafter. This serves as a powerful reminder that on the Day of Judgment, the poor and needy may stand as witnesses against those who denied them their rights. Imam Ali's (a.s.) letter reminds us that trustworthiness and integrity are the foundations of an Islamic society, and neglecting these principles can be perilous not just for individuals but for the entire community.