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زكاة استحقاقات العمل المالية

المصدر: الدراسات الإسلامية
الناشر: الجامعة الإسلامية العالمية - مجمع البحوث الاسلامية
المؤلف الرئيسي: إرشيد، محمود عبدالكريم أحمد (مؤلف)
المجلد/العدد: مج48, ع3
محكمة: نعم
الدولة: باكستان
التاريخ الميلادي: 2013
التاريخ الهجري: 1434
الشهر: سبتمبر / شوال
الصفحات: 59 - 97
رقم MD: 902786
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: IslamicInfo
مواضيع:
رابط المحتوى:
صورة الغلاف QR قانون
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المستخلص: This study deals with Zakat to be levied on the employees' benefits that take the form of salaries and wages in contemporary era. These include end of service benefits, pensions and shares in residential projects etc. In this paper, the writer explains the rules of Zakat to be levied on salaries, funds and money invested in residential projects. He elaborates the conditions for excluding funds that are received lump sum and hence exempted from Zakat before the passing of one year. He provides details with regard to applying the law of Zakat to such funds. This statement clarifies the status of small funds’ returns in their being liable to Zakat. The writer provides textual basis from qur’an and Sunnah, as well as statements and practices of later authorities especially those of the Orthodox Caliphs, to show that all capital, except agricultural produce, is subject to the condition of one year for the payment of Zakat.

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