zakat

1. INTRODUCTION
 Zakat is the fourth pillar of Islam.
 Zakat is divided into two parts, the tithe and alms property .
 The obligation to pay zakat on wealth has been received by the Prophet
Muhammad ( peace be upon him ) in the 9 th AH.
 In the reign of Caliph Abu Bakr As- Siddiq , Abu Bakr stressed on
interest payments due, and he is recorded as saying : " If they resist
giving zakat even curb some camel or goat small baby ( ie as in them ) I
will fight them for it . Zakat is a duty on the property . By God , I 'll
fight anybody discriminate between prayer and charity " .

2. DEFINITION OF ZAKAT MAL
 The word zakat means “purity, development,blessing, and praise but in
practice it refers to aims money or food that is given to the poor
 Zakat al-Mal can be defined as the obligation upon every Muslim man
and women having certain amount of wealth kept for a (lunar) year, to
pay a certain amount to deserving people.

3. HUKM OF ZAKAT MAL
It means: " And those who hoard up gold and silver and spend it not in the way of
Allah , then Tell them ( that they will get ) a painful punishment . On the day of
heated gold and silver in Hell , then the forehead , stomach and back they were
burned with him, (and said) to them : "This is your treasure that you hoarded for
yourselves , so taste now ( due to ) what you save it " . ( QS . at- Tawbah / 9 : 34-
35 )
The above verse describes the punishment given to those who keep the property
but do not want to spend it in the way of Allah ( zakat ) . Thus, this verse also
shows that zakat or charity mall is obligatory .

4. EVIDENCE
DALIL FROM AL-QURAN:
It means: " And those who hoard up gold and silver and spend it not in the way of
Allah , then Tell them ( that they will get ) a painful punishment . On the day of
heated gold and silver in Hell , then the forehead , stomach and back they were
burned with him, (and said) to them : "This is your treasure that you hoarded for
yourselves , so taste now ( due to ) what you save it " . ( QS . at- Tawbah / 9 : 34-35 )

5. HADIS
From Jabir bin Abdillah R.A. he said Messenger s.a.w. said: " Everyone
who has wealth and does not pay zakat later on the Day of Resurrection his
wealth to become a big snake , venomous Snake earlier by the owner of the
property where he went while they fled from it . Then say to him : This is
the treasure which you are very stingy ( zakat ) Once a person knows that
he can not escape himself then put his hand into the mouth of the serpent.
Bitten him like a male camel bite . " Sahih Muslim history

6. GENERAL CONDITIONS ZAKAT PAYER
Any individual who wants to pay zakat must take into account the
mandatory requirement of zakat that should be understood and complied
with before making the assessment.

7. Islam
 Zakat obligatory on Muslim property owners only. Unbelievers do not fulfill
their obligatory alms, zakat even if they are invalid because zakat is satisfied
the characteristics of worship.
Independent
 Conditions still remain as one of the mandatory conditions.

8. Perfect Held
 Held perfect means "Ownership of the property was legally someone along
the haul and have the power independently ( ‫إختيار‬) to manage ( ‫التصرف‬ ‫حق‬)
and benefit from the property without restriction / control laws and
regulations.“
Property Description Good As Zakat Resources
 The jurists' includes all income and payroll as "Mal Mustafad" the new
acquisition are included in the assessment of property that is subject to
zakat.

9. Just Haul
 Haul is a period of one year (12 months) Qomariah permanent
ownership of property by a person other than the obligatory
Zakat grains, fruits, minerals and treasures. Conditions set by the
hadith haul.

10. Simply Nisab
 Nisab is the minimum level of ownership of a property which
requires zakat on the property

11. Property Held By Completely.
 Ownership is acquired monopoly rights over the property in a
way that permitted by law. Full ownership of the means of
ownership over the two elements of the property, now the
"body" and "benefit". In other words, in the hands of the
property owner may be, are not subject to the rights of others.
This means Zakat is not required on public property, such as
government property because it belongs to everyone and no one
has the right to deal with them on a personal name. Similarly
zakat is imposed on waqf am

12. TYPES OF ZAKAH MAL
 Zakat of Income
 Zakat of Golden and Silver
 Zakat of Livestock
 Zakat of crops
 Zakat of business
 Zakat of shares
 Zakat of KWSP
 Zakat rikaz

13. ZAKAT OF INCOME
Definition
Additional payment received by an individual from their
employer or individuals itself in the form of physical energy or
professional employment or physical for specific day , month,
yearly also been required to pay zakat.
Employment income includes: -
1) The annual salary
2) Unpaid wages
3) Other allowances
4) Other remuneration such as bonuses

14. EVIDENCE
Prophet s.a.w said which means:
“no one who worked to get rich through illegal way ad he spent it
with expectation getting a blessing from him and not charity it, it in
the hope that will be accepted nor will it leave it as an
inheritance(after he died )unless it is a supply to hell”
(hadis riwayat Abu Daud)

15.  First Method
 Using gross income (without deduction) 2.5% on gross income per year.

 Example :
 Total gross income per year : RM 35,000.00
 Amount of zakat (2.5%) : RM 875.00
 Monthly Payment : RM 875.00 /12 = RM 72.92

 Second Method
 Using the net income (Income year less allowable expenses per year) x 2.5%

 Expenses allowed deduction (per year): -:-
 Self : RM 8,000.00
 Wife : RM 5,000.00
 Children : RM 1,000.00
 KWSP : 11% from gross income workers
 Parents Contribution : RM (amount given) per month x 12 months
 Contributions to organizations that pay the zakat (for example: Lembaga Tabung Haji, Takaful)

16. ZAKAT OF GOLDEN AND SILVER
Definition
Gold and silver is a mineral that is required to charity. this is
because these metal are very useful on its use as an exchange
value of things . As for other jeweler of gold and silver which is
diamond ,pearl , silk ,copper are not obligatory zakat on it.
Nisab zakat gold use=180gram
Gold zakat nisab unused=85gram

17. EVIDENCE
“Dear persons that faithful, indeed many between priest members and religious
expert (jews and Christians )eat public property in a wrong way , and they
prevent human from Allah road (religion islam).so announce to them the
punishment of a paintful doom. That is on day burned gold and silver and
property in hell pass disagreed with him in their forehead , and their flank , and
their back while being alleged to them. This is what you hoarded for yourselves
, so taste the torment of what you store it”
Surah at taubah:34-35

18. ZAKAT OF LIVESTOCK
Definition
Livestock zakat is property that compulsory to be taken out when perfect the
conditions . Domestic animals that obliged to pay zakat is among them such
as goat , sheep buffalo, cattle and camel.

19. EVIDENCE
“from muaz ibnu jabal had said ,rasulullah s.a.w, was sending me to Yaman
and ask me to collect zakat from each of 30 cows, 1 lam mussinah (1
female catte aged up to 3 years ) and every 30 cows ,tabi’ or tabiah (1 male
or female age up to 2 years)”
(Riwayat Ibnu Majah)

20. COWS/BUFFALOES
Quantitie
s
Zakat Amount / Sex
30-39 tail
1 tail, age 1 year /
male
40-59 tail
1 tail, age 2 year /
female
60-69 tail
2 tail, age 1 year /
male
70-79 tail
1 tail, age 1 year /
male
and 1 tail, age 2
year / male
80-89 tail
2 tail, age 2 year /
female
90-99 tail
3 tail, age 1 year /
male
100-109
tai
1 tail, age 2 year /
female
and 2 tail, age 1
year / male
GOATS
Quantities Zakat Amount / Sex
40-120 tail
1 tail, age 2 year / male
or female
121-200 tail
2 tail, age 2 year / male
or female
201-399 tail
3 tail, age 2 year / male
or female
Subsequent
additions :
Every of
100 tail plus
plus 1 tail, age 2 year /
male or female
SHEEP
Quantities Zakat Amount / Sex
40-120 tail
1 tail, age 1 year/ male @
female
121-200 tail
2 tail , age 1 year / male
@ female
201-399 tail
3 tail, age 1 year/ male @
female
Subsequent

21. Zakat of crops
Definition

 Basic food which has reached the stage of satisfaction for the state which
has 365 gantang /1300kg like paddy , wheat , cerals and so on
 EVIDENCE
" And He (Allah) Who makes (for you) that spread from gardens and the plants
do not spread, and date palms (palms) and the different crops (shape,
appearance, and taste), and the olive and pomegranate, the same (colour or
leaf) and not (in variety). Eat of their fruit, and remove the right (Zakat) on
harvest day and do not be excessive (on anything that you eat or spend) for
Allah loves not those who were extreme ...“
(Surah Al-An'am : Ayat 141)

22. METHOD OF
CALCUTIONS
First Method
 Cereals and fruits which used by people energy, animals and
machines will used a lot of expenditure and so that the zakat is 5
% or 1/20
Second Method
 Cereals and fruits depends on rain water, so zakat is 10 % or
1/10
Third Method
 Cereals and fruits depends both as above method, so zakat is 7.5
%

23. ZAKAT OF BUSINESS
DEFINITION
 zakat been given out by Sole appropriate, partnership , Cooperative Society , Societies
and organization which had reached one year and the time limit.
 Fixed asset , current asset , intangible asset , long term liability , Capital and
shareholder’s fund

24. EVIDENCE
 “ Men who are not to absorbed with their trading and selling but
remember Allah and pray also remember to pay zakat. They are
afraid that there are days where their vision can be shaken or
turn upside down”
(surah An Nur : 37)
 Prophet S.A.W said ,
“ whereas Prophet urged us to pay zakat on products that we
offer for sale”
(hadis riwayat Abu Daud )

25. CONDITIONS TO FULFILL
 MUSLIM
 A FREEDOM PERSON
 THE WEALTH MUST BE FROM HALAL SOURCES
 MEET THE NISAB AT THE END OF HAUL
 MEET THE HAUL
 MUST BE FROM PRODUCTIVE PROPERTY
 FULL OWNERSHIP
 THE BUSINESS PROPERTY IS NOT WITHDRAWN FOR
PERSONAL USE

26. METHOD OF CALCULATION

27. ZAKAT OF SHARES
 zakat which is given out for investment which has reach its time
limit and minimum value
 Shares owned at the end of haul period
 Shares traded during the haul period
 Difficulties to determine the market value
 Zakat is calculated based on dividend received
 The shares that invested in the company is usually paid in cash

28. METHOD OF CALCULATION
 purchase price = RM1.00 ( per unit )
 market price = RM2.00 ( per unit )
 the number of shares held 200 lots ( 1 lot = 1000 units)
 the number of units owned = RM 1.00 x 200,000
= 200,000 x 2.5 %
 zakat charged =RM5000

29. EVIDENCE
“ o you who believe ! Spend )benevolently) of the good things that
you earn and or what we have brought forth for you out of the earth,
and do not aim at what is bad that you may spend (in alms ) of it,
while you would not take it yourselves unless you have its price
lowered, and know that Allah self-sufficient, praiseworthy”
(Surah Al-Baqarah : verse 72)

30. ZAKAT OF RIKAZ
 Minerals - mining of gold and silver buried in the bowels of the
earth.
 Graving - extractive wealth is found embedded in the ground the
luggage ignorance (before Islam)
 Nisab Mines And time out
Nisab such as gold and silver, which is 85 grams of gold and 595 of
silver. Not even required haul must be issued immediately after
obtained and cleaned without processing. Shall produce 2.5% of the
total amount sufficient condition.
 Zakat is a compulsory requirement extractive
Terms of zakat rikaz is Muslim, independent and perfectly
possession. Nisab nisab not the same as gold and silver and do not
haul even required must be issued immediately after obtained at 1/5
or 20% of all earned.

31. ZAKAT OF KWSP
 contribution of workers and employer’s to KWSP People
Provident Fund, Soldiers Provident Fund (LTAT) are also
required to pay zakat as the concept is similar to saving but the
different is the savings of KWSP and LTAT could not be
withdraws anytime as they like and it is subject the rules
 It is calculated based on the lowest balance in the saving
accounts
 In case of more than one saving account, the total amount of the
lowest balance need to be accounted
 Zakat is payable only if the balance is more than RM6200
 Saving accounts in Tabung Haji

32. METHOD OF CALCULATION
 Nisab 2012 : RM 13000.00
 Mr. Ali aged 35 to withdraw EPF withdrawal scheme of
rm20000 of education
 the zakat imposed
RM20000 x 2.5% = Rm500

33. EVIDENCE
 Sayyidina Ali has told prophet Muhammad S.A.W :
meaning :
“ if you have enough )200 dirham and reached 1 year ). It is
compulsory to pay zakat 5 dirham and not compulsory to give gold
zakat expect of you have 2 Dinar . It is also the same if the value
exceeds and not compulsory for all processions expect 1 year”
(Hadith Abu Daud)

34. CONCLUSION
Zakat al-mal is one of the key pillars of Islam. It is the only pillar
that deals with finance and plays a substantial role in balancing the
uneven distribution of wealth to some extent. The system of zakat
al-mal can therefore be regarded as the ideal system to regulate the
distribution of wealth as the percentage of 2.5% of zakat is lower
than the taxation rates of almost all the countries of the world.