author-introduction

authors-approach-and-plan-of-this-study

the-words-zakah-and-sadaqah

1.-part-one--the-obligatory-nature-of-zakah-and-its-place-in-islam

1.1-zakah-after-fasting

2.-part-two-on-whom-is-zakah-obligatory

2.1-zakah-is-not-required-from-non-muslims

2.2-zakah-on-children-and-the-insane

3.-part-three--zakatable-wealth-in-terms-of-its-amount-and-ratios

3.1-chapter-one-zakatable-assets

3.2-chapter-two-zakah-on-livestock

3.3-chapter-three-zakah-on-gold-and-silver

3.4-chapter-four-zakah-on-business-inventory

3.5-chapter-five-zakah-on-agriculture

3.6-chapter-six-zakah-on-honey-and-animal-products

3.7-chapter-seven-zakah-on-minerals-and-sea-products

3.8-chapter-eight-zakah-on-exploited-assets

3.9-chapter-nine-zakah-on-earnings-of-laborers-and-professionals

3.10-chapter-ten-zakah-on-shares-and-bonds

4.-part-four-zakah-distribution

4.1-chapter-one-the-poor-and-the-needy

4.2-chapter-two-zakah-workers-managerial-and-financial-apparatus

4.3-chapter-three-those-whose-hearts-are-being-reconciled

4.4-chapter-four-liberating-slaves

4.5-chaptar-five-persons-under-debt

4.6-chapter-six-for-the-sake-of-god

4.7-chapter-seven-the-wayfarer

4.8-chapter-eight-issues-related-to-the-deserving-categories

4.9-chapter-nine-categories-to-whom-zakah-must-not-be-paid

5.-part-five-methods-of-zakah-distribution

5.1-chapter-one-the-role-of-the-state

5.2-chapter-two-the-place-of-intention-in-zakah

5.3-chapter-three-payment-in-value

5.4-chapter-four-transporting-zakah

5.5-chapter-five-pre-payment-and-delayed-payment-of-zakah

5.6-chapter-six-questions-about-zakah-fulfillment

6.-part-six-objectives-of-zakah-and-its-effects-on-the-individual-and-society

6.1-chapter-one-objectives-of-zakah-and-its-effects-on-the-individual

6.2-chapter-two-objectives-of-zakah-in-society

7.-part-seven-zakah-of-fast-breaking-zakah-of-al-fitr

7.1-chapter-one-meaning-rulings-and-justification-of-fast-breaking-zakah

7.2-chapter-two-on-whom-is-it-obligated

7.3-chapter-three-amount-and-kind-of-zakah-of-al-fitr

7.4-chapter-four-time-of-payment

7.5-chapter-five-recipients-of-zakah-of-al-fitr

8.-part-eight-dues-and-taxes-other-than-zakah

8.1-chapter-one-the-opinion-that-there-are-no-other-financial-dues-beside-zakah

8.2-chapter-two-the-view-that-other-dues-besides-zakah-may-be-imposed

8.3-chapter-three-discussion-and-analysis

9.-part-nine-zakah-and-taxes

9.1-chapter-one-the-essence-of-each-of-zakah-and-taxes

9.2-chapter-two-theoretical-foundation-for-levying-taxes-and-zakah

9.3-chapter-three-assets-subject-to-zakah-and-to-taxes

9.4-chapter-four-principles-of-levying-taxes-and-zakah

9.5-chapter-five-proportionality-and-progressiveness-of-taxes-and-zakah

9.6-chapter-six-enforcement-of-taxes-and-zakah

9.7-chapter-seven-is-it-permissible-to-levy-taxes-beside-zakah

9.8-chapter-eight-can-taxes-substitute-for-zakah

9.9-epilogue

index

Fiqh Al Zakah is a comprehensive and insightful book that explores the concept of zakah in Islam, its significance in the hierarchy of Islamic faith and religious duties, and its economic implications. Written by Sheikh Yusuf al Qardawi, a renowned scholar, this book provides a contemporary analysis of zakah from both a legal and economic perspective. It delves into the spiritual purification aspect of zakah as well as its role in restoring balance and equilibrium in social and economic life. With a focus on the Qur’an and Sunnah, Fiqh Al Zakah offers a valuable resource for researchers, economists, legal experts, and scholars interested in understanding and implementing zakah in the modern world.

Fiqh Al Zakah

This part is a comparison between zakah as prescribed in this religion of Islam and man-made taxes as decreed by taxation systems. This comparison is however, restricted to modern taxation systems adopted in many countries today, and does not study the old and undeveloped forms of taxation applied in the ancient Roman and Persian empires and in Medieval Europe. The following chapters of this book take up points of similarity and difference between zakah and contemporary taxes from the point of view of their natures, foundations, philosophies, characteristics, ratios , proceeds, etc.

Fiqh Al Zakah by Dr. Yusuf al Qardawi

9. Part Nine Zakah And Taxes

PROLOGUE ZAKAH AND TAXES