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Fiqh Al Zakah by Dr. Yusuf al Qardawi

2. Part Two: On Whom Is Zakah Obligatory

Exemption of Non-Muslims from Zakah.

Zakah on Funds of Children and the Insane.

This part contains one chapter with two sections. Section One will discuss that zakah is not required from non-Muslims and Section two will discuss the zakah requirement on funds of children and the insane.

Reference: Fiqh Al Zakah - Dr. Yusuf al Qardawi

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