Referring to some similarities between Qur’, ā, n and Torah, some Orientalists have taken the adoption hypothesis. Proposing this hypothesis, they attempt to prove that the origin for Qur’, ā, n is not revelation and that Muḥ, ammad (s) is not a prophet. Adopting a descriptive, analytical, and critical approach, this study probes and criticizes the adoption hypothesis in the aspect of sacred law and in the part of rites, in particular the alms tax. Through a comparative investigation of alms tax in noble Qur’, ā, n and Torah, this research sees the existence of common motifs among divine religions in their rites due to their divine union, not due to their adoption from each other. Moreover, it discusses the exact and comprehensive mechanism of alms tax in Qur’, ā, n and alludes to the reforming and completing role of noble Qur’, ā, n for the former religions including legislating the decree of alms tax to uproot poverty in the society, changing alms tax from a merely ethical issue to a legitimate obligation along with the Islamic government’, s sanctions, making the payment of alms tax perpetual and canceling the seven-year cycle, setting political, social, and ethical aims for whereabouts of spending alms tax, and so on. These major differences indicate that the decree of alms tax has not been adopted from