Download - SlideBoom

By
Md. Shahedur
Rahaman Chowdhury
5 pillars of Islam
 Shahada
 Salah
 Zakat
 Fasting
 Hajj
The Importance of Zakat
 One of the five pillar of Islam
1.
2.
3.
4.
5.
Syahadah - is a statement professing monotheism and
accepting Muhammad as God's messenger.
Solat - Pray 5 times a day
ZAKAT- giving is the practice of charitable giving by
Muslims based on accumulated wealth
Sawm / Siyam – Fasting in the month of Ramadhan
Hajj - is a pilgrimage that occurs during the Islamic month
of Dhu al-Hijjah to the holy city of Mecca,
 Avoid stinginess
 Encourage donations
 As a mean to express thanks to Allah
 Establish sympathy and avoid jealousy
3
Zakat from the perspective of the
Islamic Law
 Zakat is an important duty for Muslim as
mentioned in the Al-Quran: "Keep up prayer
and pay zakat".
 While prayer is a physical form of worshipping
Allah, zakat is a material form.
 Zakat is compulsory :
"Take from their wealth charity (alms) to purify
them and to cleanse them thereby, and pray
for them."
[At-Taubah: 103]
Dalil in Hadith
In one hadith from Bukhari, Abu Hurairah (r.a.)
narrated
that the Prophet SAW said:
"Whoever is made wealthy by Almighty Allah
and does not pay the zakat of his wealth,
then on the Day of Resurrection his wealth
will be made like a bald-headed poisonous
male snake with two black spots over the
eyes. The snake will encircle his neck and
bite his cheeks and say, 'I am your wealth, I
am your treasure'. "
Allah (SWT) said,
“He [Pharaoh] will go before his
people on the Day of Judgment,
and will lead them into the Fire.”
(Surah Hud : 98)
Allah (saw) warns those who
refuse to pay the Zakat:
Allah (SWT) tells us in the Quran:
“They who hoard up gold and silver and spend
them not in the way of Allah, Announce to
them a painful torment O Muhammad (saw)
On the day when it all will be heated in the
fire of hell, and their foreheads and their
flanks and their backs will be branded with it,
(and it will be said to them). This is the
treasure which you hoarded for yourself, now
taste of what you used to hoard.” (At
Taubah:34-35)
The first Muslim
Caliph Abu Bakr AsSiddiq (r.a.), said:
"By Allah (SWT), if they
refuse to pay me (even) a
bridle which they used to
pay the Messenger of
Allah (pbuh), then I will
fight them because of
their refusal." [Muslim]
In another hadith by
Abu Dawud, the
prophet s.w.t. said:
“Allah has made zakat
obligatory simply to
purify your remaining
property, and He made
inheritances obligatory
that they might come to
those who survive
you.”
The History of zakat payments
• Prior to Hijrah, zakat is only compulsory to those
wealthy people who are close with the Prophet
s.a.w.
• At that time, the obligation to pay zakat is based
only on their awareness, willingness, discretion.
• An organized system of zakat (for instance having
the conditions for nisab, rate and haul ) was only
applied after the 2nd year of Hijrah.
Zakat or Obligatory Charity
The third Pillar of Islam is an obligatory charity.
The deep meaning of Zakat is:
 Increase,
 Purification and
 Blessing or praise
Zakah
 Zakah is a portion of
one’s wealth that must
be given to the poor or
to other specified
causes.
 The word “zakah”
comes from the verb
meaning to purify or
cleanse.
 It is the third Pillar of
Islam and
 is obligatory for all
those who are
financially able.
Definition of zakat
• Literally
– cleansing or purifying of something from dirt or filth
(cleaning)
– Praise, growth and increase
» References: Dr Yusof Qardawi
• Theologically
– Spiritual purification resulting from paying zakat
• Legally / Syariah
– Transfer of ownership of specific wealth to specific individual
(s) under specific conditions
– Religious payment made by a Muslim from his wealth or
income or business or crops or animals in the form of money
or crops or animal according to certain rate to the zakat
authority that is Pusat Pungutan Zakat (PPZ).
Jurisprudential meaning of Zakat
 The jurisprudential meaning of Zakat is the
payment of a portion of wealth from one’s
own wealth to a defined category of needy
recipients, who have a natural right on one’s
wealth when certain conditions of wealth are
fulfilled.
It is an obligatory financial worship to
Allah
 It is an act of worship that purifies the wealth
of a rich Muslim, as well as brings increase to
it through the blessings of Allah when the
wealthy chooses to share it with the less
fortunate or needy.
Why?
 The secondary objective of Zakat is to
fulfilment of one’s obligation for the society
and taking care of them who need one most.
Why?
 Every year one purifies one’s wealth to obey
Allah and to appreciate Allah’s abundant gifts,
which are not just to enjoy selfishly but to
share with others. This is to fulfil the
obligations under the 3rd pillar of Islam.
Why?
 Paying zakat is Fard
(compulsory).
 The Qur'an says that
only those who pay zakat
are in the "brotherhood
of faith“
 The Holy Qur'an also
says that Zakat purifies
assets and creates
virtue

Zakât is the major economic
means for “establishing social
justice and leading the Muslim
society to prosperity and
security. “
ZAKAT
ZAKAT
ZAKAT FITRAH
ZAKAT ON
WEALTH
Types of Zakat
1. Zakat fitrah (al-fitr)


a flat fee or levy imposed on each person.
due from the starting of Ramadhan and ends before
the eid’ fitr prayer.
2. Zakat from earnings (al-mal) – a religious levy
on wealth.

Traditional types of wealth subject to zakat
 Agricultural produce, reared animals, business, gold and
silver.

New types of wealth subject to zakat
 Various forms of wealth based on the consensus of
Islamic scholars and jurists e.g. employment income,
professional income
Zakat Al Fitr / Zakat Fitrah
 To contribute a certain amount of staple food or
pay an equivalent monetary amount in the
month of Ramadan before the Muslim festive
celebration or Eid al Fitr (Ariff, 1991).
 The zakat al-fitr flat fee is one sa` – a little more
than two kilograms of wheat, barley, dates, or
rice – or the monetary equivalent (Al Qardawi,
1997).
Zakat Al Fitr / Zakat Fitrah / Zakat on Self
Compulsory on every Muslim
Not subjected to nisab or haul
The rate between RM4 - RM5 per person
Payable from the first day of Ramadhan until before the
Aidil Fitri prayer.
The best is on the eve of Shawal
22
ZAKAT FITRAH - Example
 Can be paid in the form of staple food; rice, or in the form of money.
 For example: 1430H/2009, the rates were:
 2.268 kg (nisab / kadar)
 RM2.84 (according to the value of fragrant rice)
 RM1.93 (according to the value of Thai rice)
 Zakat bagi negeri-negeri di Malaysia bagi tahun 2009 (kecuali Kelantan),
mengikut tahap kehidupan setiap negeri:







Selangor, Wilayah Persekutuan, Pahang, Perak, Kedah
dan Pulau Pinang – RM7
Terengganu – RM5, RM7 dan RM8
Johor – RM5 dan RM7.50
Sabah – RM6.60
Negeri Sembilan – RM6.50
Melaka – RM6.30
Sarawak dan Perlis – RM6
*Kadar zakat ditentukan oleh Majlis Agama Negeri
Zakat on Wealth / Al- Mal
 Income refers to earnings from salary,
dividends or other receivables income from
services or consultation.
 Salary include annual, deferred (tunggakan),
allowance, commission, bonuses, consultation
fees.
ZAKAT ON WEALTH / Al- Mal
 Depends on the amount of wealth that you have
and how long (haul) you had it for.
 Your wealth has to reached it’s nisab (the
minimum amount upon which Zakat is payable)
and reached it’s haul (one lunar year)
 Zakat al-mal or zakat from earnings is levied only
on Muslims whose wealth exceeds a threshold
called nisab (Kahf, 2005).
The main aims of zakat
The worship to Allah for all His bounties to mankind
•Al-Baqarah: 267 “Oh ye believe! Give of the good
things which ye have (honorably earned). And of
the fruits of the earth which we have produced for
you..”
Assist the poor and the needy
•Al-Dzariyat: 19 “and their wealth and possessions
(was remembered) the right of the (needy)..”
•Act as a mechanism to distribute wealth
Purify one’s heart and self from being stingy
•Al-Taubah: 103 “Of their goods take alms. That so
thou mightiest purify and sanctify them..”
26
CONDITIONS FOR ZAKAT
1.
2.
3.
4.
5.
6.
7.
Islam.
Wise.
Genuinely owned-owner’s asset or asset
free of claims by others.
Productive assets -capable of generating
profit or revenue and net cash inflows:Cash
in hand,Cash at bank,Stocks, shares, bonds,
and securities,Inventories of finished
goods, Rentals, Net Receivables.
Surplus assets- its value must equal to or
above a minimum zakat-able(nisab).
Full year’s possession (Haul).
Fullfil the nisab- a given quantity for the
period of an entire year.
People Eligible to pay Zakat
 Muslim
 Independent
 Absolute ownership
 Nisab
 Haul
 Purpose of business
28
People Entitle to Receive Zakat /
Benefeciaries of Zakat
1.
2.
3.
4.
5.
6.
7.
8.
The Needy/ Poor/Fakir / Fuqara’ - Income
is less than 50 percent of daily needs.
Miskin (Masakin) - Just sufficient to
finance basic needs.
Amil - The one with authority / responsible
to collect zakat.
Muallaf - Individual who convert to become
Islam.
Fisabilillah - Individual involve with
activities to defend and strengthen Islam.
Ibnu Sabil - Refugees, homeless,
Orphanage Muslim.
Gharmin - Suffered many debt and unable
to settle them.
Riqab – Slave, after release from the
owner.
Discussions on the ISSUES: Are
there 8 or 7 Benefeciaries???
 Some states in Malaysia have only 7
beneficiaries since nowadays there are no
more slaves (captives).
 However, there are other states which still
maintain the number of beneficiaries of 8
people.
 The reason - because it is stated in the
Holy Quran that there are 8 beneficiaries
of zakat.
 Due to that, ar-riqab is implied as zakat for
those who would like to free themselves
from ignorance for instance zakat paid to
people who would like to further their
studies
Zakat for them who really need
your help
Needy
 In hardship
Help them who really need
Help them who cannot afford the
basics
Help the orphans
Nisab value
 Gold 87.48g (84.7g – Shafi’i)
 Silver 612.36g (592.9g – Shafi’i)
The Rate of Zakat to be paid
 1/40th of the wealth or
2.5%
This charity is obligatory upon
 every free Muslim,
 a sane person and
 an adult
Other charities, beyond the obligatory
charity
 Beyond and over this obligatory charity Zakat,
everyone who can afford voluntary charity is
encouraged to give it.
 Fulfilling these duties with strong faith in Allah
and in excellence are very important part of
achieving Taqwa.
Zakat Rules
‫أحكام الزكاة‬
Muslim Scholars have summarized Zakat
Rules as follow :
- Zakat is a obligatory from Allah.
- Zakat is a Financial Worship .
- Zakat is a Believe .
- Zakat is Compulsory to Muslims.
- Zakat is Due to an assigned Receivers.
Zakat must be given from halal
source
- - Zakatable wealth is gained
from Good and Halal Sources,
but Tax to the Government may
come from both Halal & NonHalal Sources.
In the Quran
“ Zakat are for the Poor, and the Needly, 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 the
Wayfarer , Ordained by Allah , and Allah is
full of knowledge and Wisdom . “
( Al Tawbah -60 )




Help people privately
Help just to please Allah
Never expect any return
Never feel proud of your
ability
 Help people with respect
 Honour everyone
 Poorer people have got
share in your money
Share your joy and
happiness with
others!
InshaAllha Allah
will return you in
many folds.
Be happy when
others are happy!