Appears 2 times in the Quran. (Root: عشر)
  1. And accomplish the pilgrimage and the visit for Allah, but if, you are prevented, (send) whatever offering is easy to obtain, and do not shave your heads until the offering reaches its destination; but whoever among you is sick or has an ailment of the head, he (should effect) a compensation by fasting or alms or sacrificing, then when you are secure, whoever profits by combining the visit with the pilgrimage (should take) what offering is easy to obtain; but he who cannot find (any offering) should fast for three days during the pilgrimage and for seven days when you return; these (make) ten (days) complete; this is for him whose family is not present in the Sacred Mosque, and be careful (of your duty) to Allah, and know that Allah is severe in requiting (evil).

  2. Allah does not call you to account for what is vain in your oaths, but He calls you to account for the making of deliberate oaths; so its expiation is the feeding of ten poor men out of the middling (food) you feed your families with, or their clothing, or the freeing of a neck; but whosoever cannot find (means) then fasting for three days; this is the expiation of your oaths when you swear; and guard your oaths. Thus does Allah make clear to you His communications, that you may be Fateful.