Zakat

Not to be confused with Zagat.
For other uses, see Zakat (disambiguation).
A slot for giving zakat at the Zaouia Moulay Idriss II in Fez, Morocco[1]

Zakat (Arabic: زكاة‎ zakāt, "that which purifies"[2]) is a form of alms-giving and religious tax in Islam.[3][4]

As one of the Five Pillars of Islam, zakat is a religious obligation for all Muslims who meet the necessary criteria of wealth.[5] It is not a charitable contribution,[6] and is considered to be a tax.[7][8] The payment and disputes on zakat have played a major role in the history of Islam, notably during the Ridda wars.[9][10]

Zakat is based on income and the value of all of one's possessions.[11][12] It is customarily 2.5% of a Muslim's total savings and wealth above a minimum amount known as nisab,[13] but Islamic scholars differ on how much nisab is and other aspects of zakat.[13] The collected amount is paid first to zakat collectors, and then to poor Muslims, to new converts to Islam, to Islamic clergy, and others.[14][15][16]

Today, in most Muslim majority countries zakat contributions are voluntary (all Shia and some Sunni states), while other Sunni states, including Saudi Arabia, Malaysia, Pakistan, Yemen, Libya and Sudan zakat is mandated and collected by the state.[17][18]

Shias, unlike Sunnis, have traditionally regarded zakat as a private and voluntary decision, and they give zakat to Imam-sponsored rather than state-sponsored collectors.[19][20][21]

Etymology

Zakat literally means "that which purifies".[2] Zakat is considered a way to purify one's income and wealth from sometimes worldly, impure ways of acquisition.[2][22][23][24] According to Murata and Chittick, "Just as ablutions purify the body and salat purifies the soul (in Islam), so zakat purifies possessions and makes them pleasing to God."[25][26]

It is sometimes referred to as Zakat al-mal.

Doctrine

Quran

The Quran discusses charity in many verses, some of which relate to zakat. The word zakat, with the meaning used in Islam now, is found in suras: 7:156, 19:31, 19:55, 21:73, 23:4, 27:3, 30:39, 31:4 and 41:7.[27][28] Zakat is found in the early Medinan suras and described as obligatory for Muslims.[26] It is given for the sake of salvation. Muslims believe those who give zakat can expect reward from God in the afterlife, neglecting to give zakat can result in damnation. Zakat is considered part of the covenant between God and a Muslim.[26]

According to Yusuf al-Qaradawi, Qur'an makes zakat as one of three prerequisites as to when a pagan becomes a Muslim, through verse 9.5:[29] "but if they repent, establish prayers, and practice zakat they are your brethren in faith".[5]

The Qur'an lists the beneficiaries of zakat (discussed below).[30]

Hadith

Each of the most trusted hadith collections in Islam have a book dedicated to zakat. Sahih Bukhari's Book 24,[31] Sahih Muslim's Book 5,[32] and Sunan Abu-Dawud Book 9[33] discuss various aspects of zakat, including who must pay, how much, when and what. The 2.5% rate is also mentioned in the hadiths.[34]

The hadiths admonish those who do not give the zakat. According to the hadith, refusal to pay or mockery of those who pay zakat is a sign of hypocrisy, and God will not accept the prayers of such people.[35] The sunna also describes God's punishment for those who refuse or fail to pay zakat.[36] On the day of Judgment, those who didn't give the zakat will be held accountable and punished.[30]

The hadith contain advice on the state-authorized collection of the zakat. The collectors are required not to take more than what is due, and those who are paying the zakat are asked not to evade payment. The hadith also warn of punishment those who take zakat when they are not eligible to receive it (see Distribution below).[30]

Amount

The amount of Zakat to be paid by an individual depends on the amount of money and the type of assets the individual possesses. The Quran does not provide specific guidelines on which types of wealth are taxable under the zakat, nor does it specify percentages to be given. But the customary practice is that the amount of zakat paid on capital assets (e.g. money) is 2.5% (1/40).[6] Zakat is additionally payable on agricultural goods, precious metals, minerals, and livestock at a rate varying between 2.5 (1/40) and 20 percent, depending on the type of goods.[37][38]

Zakat is usually payable on assets continuously owned over one lunar year that are in excess of the nisab, a minimum monetary value.[39] However, Islamic scholars have disagreed with each other on zakat and nisab. For example, Abu Hanifa, did not regard the nisab limit to be a pre-requisite for zakat, in the case of land crops, fruits and minerals.[40] Other differences between Islamic scholars on zakat and nisab is acknowledged as follows by Yusuf al-Qaradawi,[13]

Unlike prayers, we observe that even the ratio, the exemption, the kinds of wealth that are zakatable are subject to differences among scholars. Such differences have serious implications for Muslims at large when it comes to their application of the Islamic obligation of zakah. For example, some scholars consider the wealth of children and insane individals zakatable, others don't. Some scholars consider all agricultural products zakatable, others restrict zakah to specific kinds only. Some consider debts zakatable, others don't. Similar differences exist for business assets and women's jewelry. Some require certain minimum (nisab) for zakatability, some don't. etc. The same kind of differences also exist about the disbursement of zakat.
– Shiekh Mahmud Shaltut[13]

Failure to pay

Some classical jurists have held the view that any Muslim who consciously refuses to pay zakat is an apostate, since the failure to believe that it is a religious duty (fard) is a form of unbelief (kufr), and should be killed.[41][42][43] However, prevailing opinion among classical jurists prescribed sanctions such as fines, imprisonment or corporal punishment.[44] Additionally, those who failed to pay the zakat would face God's punishment in the afterlife on the day of Judgment.[30]

The consequence of failure to pay zakat has been a subject of extensive legal debate, particularly when a Muslim is willing to pay zakat but refuses to pay it to a certain group or the state.[45][44] According to classical jurists, if the collector is unjust in the collection of zakat but just in its distribution, the concealment of property from him is allowed.[44] If, on the other hand, the collector is just in the collection but unjust in the distribution, the concealment of property from him is an obligation (wajib).[44] Furthermore, if the zakat is concealed from a just collector because the property owner wanted to pay his zakat to the poor himself, they held that he should not be punished for it.[44] If collection of zakat by force was not possible, use of military force to extract it was seen as justified, as was done by Abu Bakr during the Ridda Wars, on the argument that refusing to submit to just orders is a form of treason.[44] However, Abu Hanifah, the founder of the Hanafi school, disapproved of fighting when the property owners undertake to distribute the zakat to the poor themselves.[44]

Some classical and contemporary scholars such as Ishaq Ibn Rahwayh and Yusuf al-Qaradawi have stated that the person who fails to pay Zakat should have the payment taken from them, along with half of his wealth.[46][47]

In modern states where zakat payment is compulsory, failure to pay is regulated by state law similarly to tax evasion.

Distribution

According to the Quran's Surah Al-Tawba, there are eight categories of people (asnaf) who qualify to benefit from zakat funds.[15]

“Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the cause of Allah; and for the wayfarer: (thus is it) ordained by Allah, and Allah is full of knowledge and wisdom.”
— Qur'an, Sura 9 (Al-Tawba), ayat 60[48]

Scholars have traditionally interpreted this verse as identifying the following eight categories of Muslim causes to be the proper recipients of zakat:[16][49]

  1. Those living without means of livelihood (Al-Fuqarā'),[16] the poor[49]
  2. Those who cannot meet their basic needs (Al-Masākīn),[16] the needy[49]
  3. To zakat collectors (Al-Āmilīyn 'Alihā)[16][49]
  4. To persuade those sympathetic to or expected to convert to Islam (Al-Mu'allafatu Qulūbuhum),[16] recent converts to Islam[15][49][50] and potential allies in the cause of Islam[49][51]
  5. To free from slavery or servitude (Fir-Riqāb),[16] slaves of Muslims who have or intend to free from their master by means of a kitabah contract[49][51]
  6. Those who have incurred overwhelming debts while attempting to satisfy their basic needs (Al-Ghārimīn),[16] debtors who in pursuit of a worthy goal incurred a debt[49]
  7. Those fighting for a religious cause or a cause of God (Fī Sabīlillāh),[16] or for Jihad in the way of Allah by means of pen, word, or sword,[52] or for Islamic warriors who fight against the unbelievers but are not part of salaried soldiers.[49][51][53]:h8.17
  8. Wayfarers, stranded travellers (Ibnu Al-Sabīl),[16] travellers who are traveling with a worthy goal but cannot reach their destination without financial assistance[49][51]

Zakat should not be given to one's own parents, grandparents, children, grandchildren, spouses or the descendants of the Prophet Muhammad.[54]

Neither the Quran nor the Hadiths specify the relative division of zakat into the above eight categories.[55] According to the Reliance of the Traveller, the Shafi'i school requires zakat is to be distributed equally among the eight categories of recipients, while the Hanafi school permits zakat to be distributed to all the categories, some of them, or just one of them.[53]:h8.7 Classical schools of Islamic law including Shafi'i, are unanimous that collectors of zakat are to be paid first, with the balance to be distributed equally amongst the remaining seven categories of recipients, even in cases where one group’s need is more demanding.[56]

Muslim scholars disagree whether zakat recipients can include Non-Muslims. Islamic scholarship, historically, has taught that only Muslims can be recipients of zakat.[57] In recent times, some state that zakat may be paid to non-Muslims after the needs of Muslims have been met, finding nothing in the Quran or sunna to indicate that zakat should be paid to Muslims only.[54]

Additionally, the zakat funds may be spent on the administration of a centralized zakat collection system.[6] Representatives of the Salafi movement include propagation of Islam and any struggle in righteous cause among permissible ways of spending, while others argue that zakat funds should be spent on social welfare and economic development projects, or science and technology education.[54] Some hold spending them for defense to be permissible if a Muslim country is under attack.[54] Also, it is forbidden to disburse zakat funds into investments instead of being given to one of the above eight categories of recipients.

Role in society

The zakat is considered by Muslims to be an act of piety through which one expresses concern for the well-being of fellow Muslims,[50] as well as preserving social harmony between the wealthy and the poor.[58] Zakat promotes a more equitable redistribution of wealth and fosters a sense of solidarity amongst members of the Ummah.[59]

Historical practice

Zakat, an Islamic practice initiated by the Islamic prophet Muhammad, has played an important role throughout its history.[60] Schact suggests that the idea of zakat may have entered Islam from Judaism, with roots in the Hebrew and Aramaic word zakut.[26][61] However, some Islamic scholars[61] disagree that the Qur'anic verses on zakat (or zakah) have roots in Judaism.[62]

The caliph Abu Bakr, believed by Sunni Muslims to be Muhammad's successor, was the first to institute a statutory zakat system.[63] Abu Bakr established the principle that the zakat must be paid to the legitimate representative of the Prophet's authority, himself.[60] Other Muslims disagreed and refused to pay zakat to Abu Bakr, leading to accusations of apostasy, the Ridda wars.[9][60][64]

The second and third caliphs, Umar bin Al-Khattab and Usman ibn Affan, continued Abu Bakr's codification of the zakat.[60] Uthman also modified the zakat collection protocol by decreeing that only "apparent" wealth was taxable, which had the effect of limiting zakat to mostly being paid on agricultural land and produce.[65] During the reign of Ali ibn Abu Talib, the issue of zakat was tied to legitimacy of his government. After Ali, his supporters refused to pay the zakat to Muawiyah I, as they did not recognize his legitimacy.[60]

The practice of Islamic state-administered zakat was short-lived in Medina. During the reign of Umar bin Abdul Aziz (717–720 A.D.), it is reported that no one in Medina needed the zakat. After him, zakat came to be considered more of an individual responsibility.[60] This view changed over Islamic history. Sunni Muslims and rulers, for example, considered collection and disbursement of zakat as one of the functions of an Islamic state; this view has continued in modern Islamic countries.[66]

Zakat is one of the five pillars of Islam, and in various Islamic polities of the past was expected to be paid by all practicing Muslims who have the financial means (nisab).[67] In addition to their zakat obligations, Muslims were encouraged to make voluntary contributions (sadaqat).[68] The zakat was not collected from non-Muslims, although they were required to pay the jizyah tax.[69][70] Depending on the region, the dominant portion of zakat went typically to Amil (the zakat collectors) or Sabīlillāh (those fighting for religious cause, the caretaker of local mosque, or those working in the cause of God such as proselytizing non-Muslims to convert to Islam).[71][55]

Contemporary practice

According to researcher Russell Powell, as of 2010, Zakat was mandatory by state law in Libya, Malaysia, Pakistan, Saudi Arabia, Sudan, and Yemen. There were government-run voluntary Zakat contribution programs in Bahrain, Bangladesh, Egypt, Indonesia, Iran, Jordan, Kuwait, Lebanon, and the United Arab Emirates.[72][73]

Collection

Today, in most Muslim countries, zakat is at the discretion of Muslims over how and whether to pay, typically enforced by peer pressure, fear of God, and an individual's personal feelings.[17] Among the Sunni Muslims, zakat committees are established, linked to a religious cause or local mosque, which collect zakat.[18] Among the Shia Muslims, deputies on behalf of Imams collect the zakat.[14]

In a handful of Muslim countries including Saudi Arabia, Malaysia and Pakistan, the zakat is obligatory and is collected by the state.[17][74] In Jordan, Bahrain, Kuwait, Lebanon, and Bangladesh, the zakat is regulated by the state, but contributions are voluntary.[75]

In discretion-based systems of collection, studies suggest zakat is collected from and paid only by a fraction of Muslim population who can pay.[17]

In obligatory systems of zakat tax collection, such as Malaysia and Pakistan, evasion is very common and the alms tax is regressive.[17] In Pakistan, property is exempt from the zakat calculation basis, and the compulsory zakat is primarily collected from the agriculture sector.[71]

Distribution

The primary sources of sharia also do not specify to whom the zakat should be paid – to zakat collectors claiming to represent one class of zakat beneficiary (for example, poor), collectors who were representing religious bodies, or collectors representing the Islamic state.[55][76] This has caused significant conflicts and allegations of zakat abuse within the Islamic community, both historically[55] and in modern times.[77]

Fi Sabillillah is the most prominent asnaf in Southeast Asian Muslim societies, where it broadly construed to include funding missionary work, Quranic schools and anything else that serves the Islamic community (ummah) in general.[78]

Role in society

In 2012, Islamic financial analysts estimated annual zakat spending exceeded US$200 billion per year, which they estimated at 15 times global humanitarian aid contributions.[79][80] Islamic scholars and development workers state that much of this zakat practice is mismanaged, wasted or ineffective.[79] About a quarter of the Muslim world[81] continues to live on $1.25 a day or less, according to the 2012 report.[79]

In a 2014 study,[82] Nasim Shirazi states widespread poverty persists in Islamic world despite zakat collections every year. Over 70% of the Muslim population in most Muslim countries is impoverished and lives on less than US$2 per day. In over 10 Muslim-majority countries, over 50% of the population lived on less than $1.25 per day income, states Shiraz.[82] In Indonesia – the world's most populous and predominantly Muslim country – 50% of Muslims live on less than $2 per day. This suggest large scale waste and mismanagement by those who collect and spend zakat funds. Given the widespread poverty among Muslim-majority countries, the impact of zakat in practice, despite the theoretical intent and its use for centuries, has been questioned by scholars.[83] Zakat has so far failed to relieve large scale absolute poverty among Muslims in most Muslim countries.[82]

Comparative charity practice

In the United Kingdom, according to a self-reported poll of 4000 people, three out of ten UK Muslims gave to charity.[84] According to a NBC poll, British Muslims, on average, gave US$567 to charity in 2013, compared to $412 for Jews, $308 for Protestants, $272 for Catholics and $177 for atheists in Britain.[84]

Related terms

Zakat is required of Muslims only. For non-Muslims living in an Islamic state, sharia was historically seen as mandating jizya (poll tax).[85] Other forms of taxation on Muslims or non-Muslims, that have been used in Islamic history, include kharaj (land tax),[86] khums (tax on booty and loot seized from non-Muslims, sudden wealth),[87] ushur (tax at state border, sea port, and each city border on goods movement, customs),[88] kari (house tax)[89] and chari (sometimes called maara, pasture tax).[90][91]

There are differences in the interpretation and scope of zakat and other related taxes in various sects of Islam. For example, khums is interpreted differently by Sunnis and Shi'ites, with Shia expected to pay one fifth of their excess income after expenses as khums, and Sunni don't.[92] At least a tenth part of zakat and khums every year, among Shi'ites, after its collection by Imam and his religious deputies under its doctrine of niyaba, goes as income for its hierarchical system of Shia clergy.[14][93] Among Ismaili sub-sect of Shias, the mandatory taxes which includes zakat, is called dasond, and 20% of thus collected amount from its Muslim faithfuls, is set aside as income for the Imams.[94] Some branches of Shia Islam treat the right to lead as Imam and right to receive 20% of collected zakat and other alms as a hereditary right of its clergy.

Sadaqah is another related term for charity, usually construed as a discretionary counterpart to zakat.[95]

Zakat al-Fitr

Further information: Zakat al-Fitr

Zakat al-Fitr or Sadaqat al-Fitr[96] is a smaller amount of charity, a mandatory one time alms-giving per person, with any means to pay, that is traditionally paid at the end of the fasting in the Islamic holy month of Ramadan.[97][98] The collected amount is used to pay the zakat collectors and to the poor Muslims so that they can be provided with a means with which they can celebrate `Eid al-Fitr (the festival of breaking the fast) along with the rest of the Muslims.[99]

Zakat al Fitr is based on person and is a fixed amount collected, while Zakat al mal is based on the total income and property.[98] (According to one source, the Hidaya Foundation, the suggested Zakat al Fitr donation is based on the price of 1 Saa (approx. 3kg) of rice or wheat at local costs, (as of 2015, approximately $7.00 in the U.S.).[96][96])

See also

Charity practices in other religions:

Notes

  1. ↑ Fitzpatrick, Coeli; Walker, Adam Hani (2014). Muhammad in History, Thought, and Culture: An Encyclopedia of the Prophet of God. p. 94. ISBN 978-1-61069-177-2.
  2. 1 2 3 Benda-Beckmann, Franz von (2007). Social security between past and future: Ambonese networks of care and support. LIT Verlag, Münster. p. 167. ISBN 978-3-8258-0718-4. Zakat literally means that which purifies. It is a form of sacrifice which purifies worldly goods from their worldly and sometimes impure means of acquisition, and which, according to God's wish, must be channeled towards the community.
  3. ↑ Salehi, M (2014). "A Study On The Influences Of Islamic Values On Iranian Accounting Practice And Development". Journal of Islamic Economics, Banking and Finance 10 (2): 154–182. Zakat is a religious tax that every Muslim has to pay.
  4. ↑ Lessy, Z (2009). "Zakat (alms-giving) management in Indonesia: Whose job should it be?". La Riba Journal Ekonomi Islam 3 (1). zakat is alms-giving and religiously obligatory tax.
  5. 1 2 Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, p. XIX
  6. 1 2 3 Medani Ahmed and Sebastian Gianci, Zakat, Encyclopedia of Taxation and Tax Policy, p. 479-481
  7. ↑ Muḥammad ibn al-Ḥasan Ṭūsī (2010), Concise Description of Islamic Law and Legal Opinions, ISBN 978-1904063292, pp. 131-135
  8. ↑ Hefner R.W. (2006). "Islamic economics and global capitalism". Society 44 (1): 16–22. Zakat is a tax levied on income and wealth for the purpose of their purification.
  9. 1 2 Bonner, Michael (2003), Poverty and Charity in Middle Eastern Contexts, State University of New York Press, ISBN 978-0791457382, p. 15: "In the old Arabic narratives about the early Muslim community and its conquests and quarrels, zakat and sadaqa loom large at several moments of crisis. These include the beginning of Muhammad’s prophetical career in Mecca, when what appear to be the earliest pieces of scripture insist on almsgiving more than any other human activity. These moments of crisis also include the wars of the ridda or apostasy in C.E. 632–634, just after Muhammad’s death. At that time most of the Arabs throughout the peninsula refused to continue paying zakat (now a kind of tax) to the central authority in Medina; Abu Bakr, upon assuming the leadership, swore he would force them all to pay this zakat, “even if they refuse me only a [camel’s] hobble of it,” and sent armies that subdued these rebels or “apostates” in large-scale battles that were soon followed by the great Islamic conquests beyond the Arabian peninsula itself."
  10. ↑ Shoufani, Elias (1973), Al-Riddah and the Muslim Conquest of Arabia, University of Toronto Press, ISBN 978-0802019158
  11. ↑ Décobert, C. (1991), Le mendiant et le combattant, L’institution de l’islam, Paris: Editions du Seuil, pp. 238-240
  12. ↑ Medani Ahmed and Sebastian Gianci, Zakat, Encyclopedia of Taxation and Tax Policy, p. 479, quote: "As one of the Islam's five pillars, zakat becomes an obligation due when, over a lunar year, one controls a combination of income and wealth equal to or above Nisaab."
  13. 1 2 3 4 Yusuf al-Qaradawi (1999), Monzer Kahf (transl.) King Abdulaziz University, Saudi Arabia, Fiqh az-Zakat, Volume 1, Dar al Taqwa, London, ISBN 978-967-5062-766, pp. xxi-xxii
  14. 1 2 3 Ghobadzadeh, Naser (2014), Religious Secularity: A Theological Challenge to the Islamic State, Oxford University Press, ISBN 978-0199391172, pp. 193–195
  15. 1 2 3 Ariff, Mohamed (1991). The Islamic voluntary sector in Southeast Asia: Islam and the economic development of Southeast Asia. Institute of Southeast Asian Studies. p. 38. ISBN 981-3016-07-8.
  16. 1 2 3 4 5 6 7 8 9 10 M.A. Mohamed Salih (Editor: Alexander De Waal) (2004). Islamism and its enemies in the Horn of Africa. Indiana University Press. pp. 148–149. ISBN 978-0-253-34403-8.
  17. 1 2 3 4 5 Marty, Martin E. & Appleby, R. Scott (1996). Fundamentalisms and the state: remaking polities, economies, and militance. University of Chicago Press. p. 320. ISBN 978-0-226-50884-9.
  18. 1 2 Clark, Janine A. (2004). Islam, charity, and activism: middle-class networks and social welfare in Egypt, Jordan, and Yemen. Indiana University Press. p. 153. ISBN 978-0-253-34306-2.
  19. ↑ Jones, Owen Bennett (2003). Pakistan: Eye of the Storm (illustrated ed.). Yale University Press. pp. 21–23. ISBN 9780300101478.
  20. ↑ John, Wilson (2009). John, Wilson, ed. Pakistan: The Struggle Within. Pearson Education India. p. 105. ISBN 9788131725047.
  21. ↑ Kumaraswamy, P. R.; Copland, Ian (18 Oct 2013). Kumaraswamy, P. R.; Copland, Ian, eds. South Asia: The Spectre of Terrorism. Routledge. p. 132. ISBN 9781317967736.
  22. ↑ Ridgeon, Lloyd (2003), Major World Religions: From Their Origins To The Present, Routledge, ISBN 978-0415297967, pp. 258: "The Quranic term zakat came to signify a form of obligatory charity or alms tax that was seen as a means of purifying the believer's wealth."
  23. ↑ Dean, H. and Khan, Z. (1998). "Islam: A challenge to welfare professionalism". Journal of Interprofessional Care 12 (4): 399–405. Zakat purifies the wealth of the individual
  24. ↑ Quran 9:103
  25. ↑ Murata, S. and Chittick, W. C. (1994), The vision of Islam, IB Tauris, London, ISBN 978-1557785169, p. 16
  26. 1 2 3 4 Heck, Paul L. (2006). "Taxation". In McAuliffe, Jane Dammen. Encyclopaedia of the Qur'an. vol. 5. Leiden: Brill Publishers. ISBN 90-04-14743-8.
  27. ↑ Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, p. XL, "Qur'an used the word zakah, in the meaning known to Muslims now, as early as the beginning of the Makkan period. This is found in Suras: 7:156, 19:31 and 55, 21:72, 23:4, 27:3, 30:39, 31:3 and 41:7."
  28. ↑ The English translation of these verses can be read here , University of Southern California
  29. ↑ Quran 9:5
  30. 1 2 3 4 A. Zysow, "Zakāt." Encyclopaedia of Islam, Second Edition.
  31. ↑ Obligatory Charity Tax (Zakat), Sahih Bukhari, University of Southern California
  32. ↑ The Book of Zakat (Kitab Al-Zakat), Sahih Muslim, University of Southern California
  33. ↑ Zakat (Kitab Al-Zakat), Sunan Abu-Dawood, University of Southern California
  34. ↑ Sunan Abu Dawood, 9:1568
  35. ↑ Sahih Muslim, 5:2161, 5:2223
  36. ↑ Sahih al-Bukhari, 2:24:486
  37. ↑ Kuran, Timur (1996). "The Economic Impact of Islamic Fundamentalism". In Marty, Martin E. & Appleby, R. Scott. Fundamentalisms and the state: remaking polities, economies, and militance. University of Chicago Press. p. 318. ISBN 978-0-226-50884-9.
  38. ↑ Kuran, Timur (2010). Islam and Mammon: The Economic Predicaments of Islamism. Princeton University Press. p. 19. ISBN 978-1-4008-3735-9.
  39. ↑ Scott, J. C. (1987), Resistance without protest and without organization: peasant opposition to the Islamic Zakat and the Christian Tithe, Comparative studies in society and history, 29(03), 417–452
  40. ↑ Yusuf al-Qaradawi (1999), Monzer Kahf (transl., Fiqh az-Zakat, Dar al Taqwa, London, Volume 1 and Volume 2
  41. ↑ Abdullahi Ahmed An-Na'im Na (2010), Islam and the Secular State: Negotiating the Future of Shari`a, Harvard University Press, ISBN 978-0674034563, pp. 58-63
  42. ↑ Koylu, Mustafa (2003), Islam and its Quest for Peace: Jihad, Justice and Education, ISBN 978-1565181809, pp. 88-89
  43. ↑ Nicolas Prodromou Aghnides (1916). Mohammedan Theories of Finance, Volume 70. Columbia university. p. 205.
  44. 1 2 3 4 5 6 7 Nicolas Prodromou Aghnides (1916). Mohammedan Theories of Finance, Volume 70. Columbia university. pp. 302–304.
  45. ↑ Yusuf al-Qaradawi (2011). Fiqh Al-Zakāh: A Comprehensive Study of Zakah Regulations and Philosophy in the Light of the Qurʼan and Sunna. Islamic Book Trust in affiliation with The Other Press. pp. 40–41. ISBN 978-967-5062-76-6. Retrieved 4 February 2016.
  46. ↑ "Ruling on one who does not pay zakaah - islamqa.info". islamqa.info. Retrieved 2015-09-29.
  47. ↑ Yusuf, Al Qardawi (1984). Fiquh of Zakat Volume 1. Kingdom of Saudi Arabia: King Abdul Aziz University Center for Research in Islamic Economics. p. 19.
  48. ↑ Quran 9:60
  49. 1 2 3 4 5 6 7 8 9 10 Benda-Beckmann, Franz von (2007). Social security between past and future: Ambonese networks of care and support. LIT Verlag, Münster. p. 167. ISBN 978-3-8258-0718-4.
  50. 1 2 Weiss, Anita M. (1986). Islamic reassertion in Pakistan: the application of Islamic laws in a modern state. Syracuse University Press. p. 80. ISBN 978-0-8156-2375-5.
  51. 1 2 3 4 Juynboll, T.W. Handleiding tot de Kennis van de Mohaamedaansche Wet volgens de Leer der Sjafiitische School, 3rd Edition, Brill Academic, pp. 85-88
  52. ↑ Jonsson, David (May 2006). Islamic Economics and the Final Jihad. Xulon Press. p. 245. ISBN 978-1-59781-980-0.
  53. 1 2 "Reliance of the Traveller" (PDF). Archived from the original (PDF) on 17 March 2013.
  54. 1 2 3 4 Visser, Hans & Visser, Herschel (2009). Islamic finance: principles and practice. Edward Elgar Publishing. p. 29. ISBN 978-1-84542-525-8.
  55. 1 2 3 4 Masahiko Aoki, Timur Kuran and Gérard Roland (2012), Political consequences of the Middle East's Islamic economic legacy, in Institutions and Comparative Economic Development, Palgrave Macmillan, ISBN 978-1137034038, Chapter 5, pp. 124-148
  56. ↑ Mohamad, Shamsiah (2012). "Classical Jurists' View on the Allocation of Zakat: Is Zakat Investment Allowed?" (PDF). Middle-East Journal of Scientific Research. p. 197. ISSN 1990-9233. Retrieved 25 February 2015.
  57. ↑ Benthal, Jonathan. "The Qur'an's Call to Alms Zakat, the Muslim Tradition of Alms-giving" (PDF). ISIM Newsletter 98 (1): 13.
  58. ↑ Scott, James C. (1985). Weapons of the weak: everyday forms of peasant resistance. Yale University Press. p. 171. ISBN 978-0-300-03641-1.
  59. ↑ Jawad, Rana (2009). Social welfare and religion in the Middle East: a Lebanese perspective. The Policy Press. p. 60. ISBN 978-1-86134-953-8.
  60. 1 2 3 4 5 6 Weiss, Anita M. (1986). Islamic reassertion in Pakistan: the application of Islamic laws in a modern state. Syracuse University Press. p. 81. ISBN 978-0-8156-2375-5.
  61. 1 2 Yusuf al-Qaradawi (1999), Monzer Kahf (transl.), Fiqh az-Zakat, Dar al Taqwa, London, Volume 1, ISBN 978-967-5062-766, pp. XXXIX–XL
  62. ↑ See the discussion about Children of Israel in verses Quran 9:60–66
  63. ↑ Hawting, Gerald R., ed. (2006). The development of Islamic ritual. Ashgate Publishing. p. 301. ISBN 978-0-86078-712-9.
  64. ↑ Turner, Bryan (2007). "Religious authority and the new media". Theory, Culture & Society 24 (2): 117–134. doi:10.1177/0263276407075001.
  65. ↑ Hashmi, Sohail H. (2010). "The Problem of Poverty in Islamic Ethics". In Galston, William A. & Hoffenberg, Peter H. Poverty and Morality: Religious and Secular Perspectives. Cambridge University Press. p. 202. ISBN 978-0-521-12734-9.
  66. ↑ Faiz Mohammad (1991), Prospects of Poverty Eradication Through the Existing "Zakat" System in Pakistan, The Pakistan Development Review, Vol. 30, No. 4, 1119-1129
  67. ↑ Tamimi, Azzam (2001). Rachid Ghannouchi: a democrat within Islamism. Oxford University Press. p. 140. ISBN 978-0-19-514000-2.
  68. ↑ Bogle, Emory C. (1998). Islam: origin and belief. University of Texas Press. p. 31. ISBN 978-0-292-70862-4.
  69. ↑ Khatab, Sayed (2006). The power of sovereignty: the political and ideological philosophy of Sayyid Qutb. Taylor & Francis. p. 62. ISBN 978-0-415-37250-3.
  70. ↑ Zaman, M. Raquibuz (2001). "Islamic Perspectives on Territorial Boundaries and Autonomy". In Miller, David & Hashmi, Sohail H. Boundaries and justice: diverse ethical perspectives. Princeton University Press. p. 189. ISBN 978-0-691-08800-6.
  71. 1 2 Marty, Martin E. & Appleby, R. Scott (1996). Fundamentalisms and the state: remaking polities, economies, and militance. University of Chicago Press. pp. 320–321. ISBN 978-0-226-50884-9.
  72. ↑ "Zakat by country". Money Jihad. August 9, 2010. Retrieved 9 April 2015.
  73. ↑ Powell, Russell (2009). "Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence". University of Pittsburgh Tax Review 7 (43). Retrieved 15 April 2015.
  74. ↑ Tripp, Charles (2006). Islam and the moral economy: the challenge of capitalism. Cambridge University Press. p. 125. ISBN 978-0-521-86377-3.
  75. ↑ Kogelmann, Franz (2002). "Sidi Fredj: A Case Study of a Religious Endowment in Morocco under the French Protectorate". In Weiss, Holger. Social welfare in Muslim societies in Africa. Nordic Africa Institute. p. 68. ISBN 978-91-7106-481-3.
  76. ↑ Lessy, Z. (2009), Zakat (Alms-Giving) Management In Indonesia: Whose Job Should It Be?, La Riba Journal of Islamic Economy, 3(1), pp. 155-175
  77. ↑ A.H. bin Mohd Noor (2011), Non recipients of zakat funds (NRZF) and its impact on the performance of zakat institution: A conceptual model, in Humanities, Science and Engineering (CHUSER), 2011 IEEE Colloquium, ISBN 978-1-4673-0021-6, pp. 568–573
  78. ↑ Ariff, Mohamed (1991). The Islamic voluntary sector in Southeast Asia: Islam and the economic development of Southeast Asia. Institute of Southeast Asian Studies. p. 39. ISBN 981-3016-07-8.
  79. 1 2 3 "Analysis: A faith-based aid revolution in the Muslim world?". irinnews.org. 2012-06-01. Retrieved 2012-12-02.
  80. ↑ However that same year the National Center for Charitable Statistics reported that "individual" charitable giving in one non-Muslim country amounted to $228.93 billion (source: "Charitable Giving in America: Some Facts and Figures". 2012. Retrieved 8 April 2015.)
  81. ↑ about 400 million people
  82. 1 2 3 Shirazi, Nasim (May 2014). "Integrating Zakāt and Waqf into the Poverty Reduction Strategy of the IDB Member Countries". Islamic Economic Studies 22 (1): 79–108.
  83. ↑ Zeinelabdin, A. R. (1996). Journal of Economic Cooperation Among Islamic Countries 17 (3–4): 1–40. Missing or empty |title= (help)
  84. 1 2 "Muslims give more to charity than others, UK poll says". nbcnews.com. 22 July 2013. Retrieved 29 July 2013.
  85. ↑ Böwering, Gerhard, ed. (2013), The Princeton Encyclopedia of Islamic Political Thought, Princeton University Press. p. 545
  86. ↑ Lewis, Bernard (2002), The Arabs in History, Oxford: Oxford University Press, ISBN 0-19-280310-7, page 70-74
  87. ↑ Iqbal, Zafar and Lewis, Mervyn (2009) An Islamic Perspective on Governance, ISBN 978-1847201386, pp. 99-115
  88. ↑ Nienhaus, Volker (2006), Zakat, taxes and public finance in Islam, in Islam and the Everyday World: Public Policy Dilemmas. Sohrab Behdad, Farhad Nomani (eds.), ISBN 978-0415368230, pp. 176-189
  89. ↑ Lambton, K.S. (October 1948). "An Account of the Tārīkhi Qumm". Bulletin of the School of Oriental and African Studies 12 (3–4): 586–596.
  90. ↑ Hamid, S. (1995). "Bookkeeping and accounting control systems in a tenth-century Muslim administrative office". Accounting Business & Financial History 5 (3): 321–333.
  91. ↑ Kulke, H. and Rothermund, D. (1998), A History of India, 3rd Edition, Routledge, ISBN 0-415-15482-0, pp. 158-163
  92. ↑ Momen, Moojan (1987). An Introduction to Shi`i Islam: The History and Doctrines of Twelver Shi`ism. Yale University Press. p. 179. ISBN 978-0-300-03531-5.
  93. ↑ Martin, Richard (2003) Encyclopedia of Islam & the Muslim World, Macmillan Reference, ISBN 978-0028656038, pp. 274, 350-351
  94. ↑ Rose, Ebaugh and Cherry (2014). Global Religious Movements Across Borders: Sacred Service. Ashgate. pp. 149–150. ISBN 978-1409456872.
  95. ↑ Meri, Josef W. (ed.). Medieval Islamic Civilization: An Encyclopedia. Psychology Press. p. 145. ISBN 9780415966900.
  96. 1 2 3 "Sadaqat-ul-Fitr". Hidaya Foundation. Retrieved 8 April 2015.
  97. ↑ Kasule, O. H. (1986). "Muslims in Trinidad and Tobago". Journal Institute of Muslim Minority Affairs 7 (1): 195–213.
  98. 1 2 Buehler, M. (2008). "The rise of shari'a by-laws in Indonesian districts: An indication for changing patterns of power accumulation and political corruption". South East Asia Research 16 (2): 255–285.
  99. ↑ Al-Hamar, M., Dawson, R., & Guan, L. (2010), A culture of trust threatens security and privacy in Qatar, IEEE 10th International Conference, ISBN 978-1-4244-7547-6, pp. 991-995

References

Further reading

External links

This article is issued from Wikipedia - version of the Saturday, May 07, 2016. The text is available under the Creative Commons Attribution/Share Alike but additional terms may apply for the media files.