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|a يحاول البحث بيان زكاة العقار المعد للإيجار والقول الراجح في ذلك. وقد احتوى البحث على مقدمة ومدخل وثلاثة مباحث وخاتمة، وقد نهجت فيه منهج الاستقراء لأهم ما كتب ودون حول موضوعه قديما وحديثا، ومن ثم الاستنتاج والتحليل لكل ما سبق، وإبراز النتائج بشكل واضح ومحايد قدر المستطاع. وقد تناول البحث مسألة زكاة العقار المعد للإيجار من جميع جوانبها واستقصى خلاف الفقهاء فيها وبين أقوالهم وأدلة كل قول والمناقشات الواردة عليها، ثم ختم ببيان القول الراجح في المسألة ووجه الترجيح. وقد خلص البحث إلى أن الفقهاء اختلفوا في زكاة العقار المعد للإيجار على خمسة أقوال: فمنهم من يرى زكاة عينه وغلته إذا مضى عليها الحول، ومنهم من يرى زكاة غلته فقط دون عينه وفورا حال قبضه زكاة نقود ولا ينتظر به حولا، ومنهم من يرى نفس الرأي لكن يزكى زكاة ثمار، وجمهور الفقهاء لا يرون أن على العقار المعد للإيجار زكاة في عينه وإنما فقط في غلته وريعه بعد مضي حول على قبضها، وقول الحنابلة في المسألة -على الرواية الأصح والأظهر- هو كرأي الجمهور، لكن خالفوهم في بداية احتساب الحول فقالوا باحتسابه من ابتداء العقد حتى ولو تأخر القبض. وقد ظهر لي رأي جديد في المسألة إليه أميل، وهو أن العقار المعد للإيجار ينظر إلى فروعه ومنتجاته- وليس أصله- كعروض تجارة وتزكى زكاتها تماما. فيقوم الإيجار السنوي لها ويزكي في آخر الحول ماعدا الإيجار الذي استلم قبل الحول ونفد قبل تمامه.
|b The research attempts to show the zakat of the property that is prepared for rent and the most correct opinion in that. The research consists of an introduction, an entrance, three sections, and a conclusion. In it, I followed the method of extrapolation of the most important writings and recordings on its subject, past and present, and then the conclusion and analysis of all of the above, and highlighting the results as clearly and impartially as possible. The research dealt with the issue in all its aspects and investigated the disagreement of the jurists regarding it and between their sayings and the evidence for each saying and the discussions contained therein. The jurists differed regarding the zakat of the property prepared for rent on five opinions: Some of them see the zakat of its property and its income if a year has passed, and some of them see the zakat of its income only without its asset and immediately upon receiving by 2.5% as zakat money and do not wait for it for a year, and among them are those who see the same opinion but by 10% as zakat on the fruits, and the majority of jurists do not see that the property prepared for rent has zakat in its asset, but only in its income and revenue after a year has passed since it was received. And the Hanbali doctrine in the matter is the opinion of the majority, but they disagreed with them at the beginning of calculating the year, and they said that it should be calculated from the beginning of the contract, even if the payment was delayed. A new opinion has appeared to me on the issue, to which I tend. It is that the real estate prepared for rent is seen in its offshoots and products, and not its asset, as trade offers, and it should be dealt like it exactly. The annual rent is established and zakat is paid at the end of the year, except for the rent that was received before the year and ran out before it was completed.
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