By:Muhamad Noor Habib Hj Long

Islamic Business SchoolUUM COB

THE CONCEPT OF ZAKAT

At the end of the session, students should be able to identify and explain a conceptual of zakat in Islam.

Students should be able to know why zakat is one of the important pillars in Islam.

Objectives:

Zakat in language is an infinitive of the verb zakat. Zakat means to grow and to increase.

When it is said about a person, it means to improve, to become better.

Consequently zakat is blessing, growth, cleanliness and betterment.

All these meanings of the word are used in Qur'an and Hadith.

THE CONCEPT OF ZAKAT

In Shari'ah the word zakah refers to the determined share of wealth prescribed by God to be distributed among deserving categories. It is also used to mean the action of payment of this share.

Cont.

"But even so, if they repent, establish prayer, and practice zakah, they are your brethrenin faith. Thus do we explain the signs in detail for those who understand.“- Surah al Tawbah, 9:11.

The Dalil of Zakat

In the famous saying narrated by Ibn 'Umar :

"Islam is founded on five: giving witness that there is no diety but God and Muhammad is the messenger of God, establishing prayer, practicing zakat, fasting Ramadan, and pilgrimage to the House of God for whoever can reach it“.

The Dalil of Zakat

1. Fitrah

Zakat al-Fitr is charity given to the poor at the end of the fasting in the Islamic holy month of Ramadan.

The amount of Zakat is the same for everyone regardless of their different income brackets. The minimum amount is one sa` (four double handfuls ) of food, grain or dried fruit for each member of the family.

Cash equivalent (of the food weight) may also be given if food collection and distribution is unavailable in that particular country.

Types of Zakat

2. Properties

◦ Zakat of Crops◦ Zakat of Livestock◦ Zakat of Gold and Silver◦ Zakat of Savings◦ Zakat of Business◦ Zakat of Share◦ Zakat of Income

Cont.

Fuqara -the needy or poor The Masakeen - the destitute Amiliin - the alms collectors Fi sabi lillah - in the path of God Gharimin - people burdened with debt Ibn as'Sabil - the wayfarers Riqab - people in bondage or slavery Muallaf - those who have inclined towards

Islam

Zakat Recepients