In various verses, the Holy Quran speaks of the necessity of paying zakat. The Qur'anic researchers have written and published many works on the duty of zakat and have paid attention to its various aspects, but so far little effort has been made to examine the verses of zakat in a Tanzili way. Given the fact that these verses have been revealed in a historical context, contemplating on these verses in accordance with their order of descent, and the related events and their real addressee, can open new horizons for the interpreter. In the present study, an attempt has been made to determine the descent order of the verses of Zakat according to the authentic narrations. The author tries to compare these verses, examine the context of revelation and finally show the path Zakat has been legalized. By examining these verses, it became clear that the various dimensions of the [Islamic] ruling of zakat in the Qur'an have been clarified in accordance with a pre-planned framework and according to the conditions of revelation.