| المستخلص: |
This study interests in studying the issues relating to the Zakat of the White Land, that is prepared for all types of business. This study is based on the comparative analytical methodology, through clarifying the difference between the similar types of issues framework, as well as highlighting the appropriate provision of each type. The study had concluded a number of results including: the rule has to send the collectors .to collect the Zakat, the Zakat is not obligatory in the purpose of ownership - which means self-ownership, as it is obligatory annually in case of-possessing it for any type of business even if the owner doesn't offer it for selling currently at the offices of brokerage. Also, the Zakat is obligatory even it is inherited, and if it was leased under the intention of trading and be benefit from the price differences, as well as it is obligatory if the intention is to save money and trading, but it is not obligatory on those who owned the land for housing and exploitation. The most important recommendations of the study: the jurisprudents recommended of doing more efforts at studying the contemporary issues of the Zakat that are frequently asking by people
يعني هذا البحث بدراسة المسائل المتعلقة بزكاة الأراضي البيضاء وعوارضها ويقوم علي المنهج التحليلي المقارن, ويهدف إلي توضيح الفرق بين صور المسائل المتشابهة في ذلك وإبراز الحكم المناسب لكل صورة وخلصت من هذا البحث إلي عدة نتائج من أهمها: وجوب بعث الإمام للسعاة لقبض الزكاة, وأن الزكاة لا تجب في عروض القنية, وتجب في عروض التجارة كل سنة ولو لم يعرضها المالك للبيع, وتجب ولو كانت موروثة, وتجب كذلك ولو كانت مؤجرة إذا كان نيته الأساسية هي التجارة والتربح من فرق الأسعار, وكذلك تجب علي من نوى حفظ ماله والمتاجرة ولا تجب علي من نوى السكن والاستغلال.
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