Explanation

 proceeds of Ushr to be deposited  in the PLA of District Zakat Fund;. (iv) transfers, if any, from the Local Zakat Funds

Introduction Zakat: One of the five pillars of Islam.

Only imposed on Muslims, it is generally described as a 2.5% tax on savings to be donated to the Muslim poor and needy.

Ushr: A 5% tax on the harvests of irrigated land and 10% tax on harvest from rain-watered land