Saturday, April 28, 2012

Zakat english language

  1. UNDERSTANDING ZAKAT
In terms of language comes from the word zakat  زكا ـ زكو ـ زكاء ـ زكوا who has a clear meaning, shodaqoh, and purify something. 1 Kifayatu Akhyar While in the book, the language of charity has evolved dengai meaning (Nam'u), increased (Barakah), and katsrotul Khoir. 2
But in most of the books of jurisprudence, zakat is identical in the same lafadz mean by clean and pure. Zakat is said pure and clean because it has a function as a cleaner for removing property zakat (Muzzaky) by delivering to the right (Mustahiq Zakat). 3
While the term, zakat means in accordance with the opinion of the scholars below:
According to Shaykh al-Malibary Zaenuddin and among scholars Syafiiyah:

اسم لما يجرج عن مال مخصوص على وجه مخصوص
  1. LEGAL BASIS
Zakat is one of the pillars of Islam, and became one of the key elements for the establishment of Islamic law. Therefore the law of zakat is compulsory (fard) upon every Muslim who has met certain conditions. Zakat is included in the category of worship (such as prayer, pilgrimage, and fasting) that have been regulated in detail and are mutlaq based on the Quran and Sunnah. Similarly, zakat is a social charity and humanity that can develop in accordance with the development of mankind.
  1. Al-Quran
The word zakah in the form ma'rifah (definition) is called thirty times in the Koran, of which twenty-seven times in one paragraph mentioned along with prayer, and only one mentioned in the same prayer but not in one paragraph, namely His words: "and those who fiat in regular charity ...", after: "A special people in prayer ...".
When checked the thirty times mentioned that zakat, eight contained in the letters that go down in Mecca and the rest fell in Medina. 4
    1. Surat At-Tawbah: 103
It means: "Take alms from their wealth, the charity that you cleanse and purify them and pray for them. Surely prayer you that (a) peace for their souls. and Allah is Hearing, Knowing. "
About understanding the meaning of clean and purify, Joseph Qordhowi Mengutif expression given by Ibn Taymiyyah who mengetakan that "the soul of the tithe was clean and the net wealth will anyway". 5 Therefore pensyariakan Islamic zakat, to treasure what we eat and wear in senantisa purity and cleanliness.
    1. Surat Al-Baqarah: 43
It means: "And establish prayer, pay Zakat and ruku'lah with those who bow."
In a commentary Shofwah, Imam Ali Ashobuni suggests that the verse as basic obligation we must meet, namely his prayers, practice regular charity, and prayer in congregation. 6

  1. A s-Sunnah
  1. HR-Bukhari, Muslim

بُني الإسلام على خمس: شهادة أن لا إله إلا الله وأن محمدا رسول الله، وإقام الصلاة، وإيتاء الزكاة، وصوم رمضان، وحج البيت
"Islam is built on five foundation: the Creed that there is no god but Allah, and Muhammad the messenger Alah, establish prayer, give charity, fasting Ramadhan and Hajj."
In the Hadith, explained that was one of the five pillars of Islam where Islam will not erect a building without it. 7
  1. HR-Bukhari, Muslim
قوله صــلم لمـعاذ رضي الله عنه ما و جهــه الى اليمن فاعلمــهم ان الله افتــرض عليهم صـدقة تؤخذ من اغنيائهم فترد على فقرائهم
It means: "when Rasululah He sent Muadh to Yemen, then he said to him: Give out their (pendududuk Yemen) that God requires them to give charity are drawn from the rich give to the poor" 8
  1. THREAT TO PEOPLE WHO REMOVED THE RELUCTANT ZAKAT
  1. Al-Qur 'an
  1. Surat At-Taubah: 35-36
وَالَّذِينَ يَكْنِزُونَ الذَّهَبَ وَالْفِضَّةَ وَلاَ يُنفِقُونَهَا فِي سَبِيلِ اللّهِ فَبَشِّرْهُم بِعَذَابٍ أَلِيمٍ  يَوْمَ يُحْمَى عَلَيْهَا فِي نَارِ جَهَنَّمَ فَتُكْوَى بِهَا جِبَاهُهُمْ وَجُنوبُهُمْ وَظُهُورُهُمْ هَـذَا مَا كَنَزْتُمْ لأَنفُسِكُمْ فَذُوقُواْ مَا كُنتُمْ تَكْنِزُونَ
It means: "And those who keep the gold and silver and do not menafkahkannya in the way of Allah, then Tell them, (that they will get) a painful punishment, on the day of the gold and silver were heated in the Fire jahannam, and burned with their foreheads, stomach and back them (and said) to them: "This is that you store your things for yourselves, so taste now (due to) what you save it." (QS: At-Tawbah: 34.35).
2.      QS Ali Imran
وَلاَ يَحْسَبَنَّ الَّذِينَ يَبْخَلُونَ بِمَا آتَاهُمُ اللّهُ مِن فَضْلِهِ هُوَ خَيْراً لَّهُمْ بَلْ هُوَ شَرٌّ لَّهُمْ سَيُطَوَّقُونَ مَا بَخِلُواْ بِهِ يَوْمَ الْقِيَامَةِ
It means: "And let not those hunks with treasures that God has given them of His grace thought that was good for their stinginess. Stinginess is actually bad for them. Property that they would be worn bakhilkan later in his neck on the Day of Resurrection. "(Surah Ali Imran: 180)
  1. As-Sunnah
ما من صاحب ذهب ولا فضة لا يؤدي حقها إلا إذا كان يوم القيامة صفحت له صفائح من نار فأٌحمي عليها في نار جهنم، فيُكوى بها جنبه وجبينه وظهره، كلما بردت أٌعيدت له في يوم كان مقداره خمسين ألف ما من صاحب ذهب ولا فضة لا يؤدي حقها إلا إذا كان يوم القيامة صُفحت له صفائح من نار سنة، حتى يقضى بين العباد فيرى سبيله، إما إلى الجنة، وإما إلى النار
It means: "It is not the owner of gold or silver that does not fulfill their zakat, except on the Day of Resurrection will be spread out for him metal plates of the fire, and burned to him or her forehead, lambaung and back, each time the plate is heated again on a cold day fifty thousand years hitunganya , until he decided the case hamaba-servant, he saw his net, whether to heaven or to hell.
ما من صاحب ذهب ولا فضة لا يؤدي حقها إلا إذا كان يوم القيامة صُفحت له صفائح من نار.....
"It is not the owner of gold or silver that did not fulfill their zakat, except on the Day of Resurrection will be at her spread sheet metal from hell ..." 9
  1. HISTORY ZAKAT
In Islam, there are two malls zakat ie Zakat and alms an-Nafs (zakat Fitrah). As for Zakat Mal, beginning difardukannya the Apostle emigrated to Medina before or when the apostles were still in Mecca. However, the charity when it is not specified levels and size. Beditupun about any property that must dizakati. Personality 'only menuruh to mngeluarkan charity. And it runs until the year-2 Hijriyyah, and recipient of charity when it is only specific to the indigent and the poor alone.
In the second year Hijriyyah (623 M), then the Personality 'determine dizakatkan treasures, as well as their respective levels. Therefore, there are some scholars who claim that the zakat difardukan in year-2 Hijriyyah, as well as the recipients are still two classes only, the homeless and destitute. In accordance with the letter al-Baqarah: 271.
Pembagia the two groups lasted until the ninth Hijriyyah know until tuun mustahiq paragraph relating to zakat (Surat al-Tawbah: 60).
While an-Nafs zakat or better known as zakat fitri, it started in the compulsory in year-2 Hijriyyah, when the Prophet announced before the companions of some Islamic obligations. And among those obligations is difardukannya Fitr Zakat / alms an-Nafs. 10
  1. DISTRIBUTION ZAKAT
Mentioned in the Book of Kifayatul Akhyar bahwasannya zakat is divided into two parts. First, charity is associated with loss or collectively, the zakat fitrah. Secondly, is associated with wealth zakat or zakat maal. 11
Both zakat will be explained in the next pembahsan.
  1. TERMS AND ARTICLE OF ZAKAT
  1. Terms and Pillars Zakat Mal
There are several requirements that must be met in zakat liability issues, particularly with regard to charity mall. The existing requirement relating to Muzakki (people who spend zakat) and have about the property.
  • In connection with Muzakki (people who spend zakat):
  • Islam
  • Independence. 12
In this issue, children and people crazy if they have property and meet the existing pillars syaratdan, it still remains subject to zakat which will be issued by the guardian. This opinion is the strongest opinion and voted on by the majority of scholars. 13
  • Issued relating to the property:
  • The property is owned completely
Owners of real property which is actually Allah as mentioned in a paragraph:

...آَمِنُوا بِاللَّهِ وَرَسُولِهِ وَأَنْفِقُوا مِمَّا جَعَلَكُمْ مُسْتَخْلَفِينَ فِيهِ فَالَّذِينَ آَمَنُوا مِنْكُمْ وَأَنْفَقُوا لَهُمْ أَجْرٌ كَبِيرٌ
It means: "Believe in Allah and His Messenger and spend most of the treasure that God has made ​​you master it. But those who believe among you and spend (in part) of his wealth gained a great reward. "(Surat Al Hadiid: 7)
Al Qurtubi explains, "This verse is an argument that property essentially belongs to God. Servants can not have anything but what God ridhoi. Anyone who menginfakkan wealth in Allah's way as well as someone who spend someone else's property with his permission, then he will be rewarded in abundance and very much. " 14
Property essentially belongs to God has been authorized in humans. So the man who was given the property is currently regarded as the holder of the mandate of the property that essentially belongs to God.
While the definition of terms here is a treasure that belongs in the hands of the individual and not related to the rights of others, or property are channeled his own choice and the benefits of the asset can he obtained. 15
From this description, then timbulah a question whether the accounts were exposed to charity? Correct opinion in this case, accounts can be broken down into two types:
First, the receivables are expected to be paid as owed ​​to the person who is able to restore. Such receivables are clear zakat, redeemable immediately issued to the property owned by each haul (per year).
Second, receivables that can hardly be expected to be paid because the person owed ​​the repayment difficult. Such receivables are not subject to zakat until the debt repaid. 16
  • The property is a growing wealth
Is meant here is the property comes with advantages and benefits to the owner or the property itself is growing by itself. Therefore, the scholars divide the property into two kinds: (a) property which develops essential (quantity), such as trading assets and animal breeding ternah results, (b) the property is developed takdiri (quality).
The definition of these terms is the words of the Prophet sallallaahu 'alaihi wa sallam,

لَيْسَ عَلَى الْمُسْلِمِ صَدَقَةٌ فِى عَبْدِهِ وَلاَ فَرَسِهِ
"A Muslim is not subject to the obligation of zakat on the slave and his horse." (Narrated by al-Bukhari, no. 1464)
Muwafaqoh understand from this hadith, there is no zakat on the wealth that is stored for basic necessities such as food are stored, vehicles, and homes. Therefore, the property must be developed. 17
  • The property has reached nishob
Nishab is the minimal size of a property subject to zakat. For each property shall be subject to zakat will be described later.
  • Has reached the haul (the property persist for a year)
This means that the property is subject to zakat has reached a period of one year or 12 months of AH. This requirement applies to zakat on currencies and livestock. As for the charity of agriculture there is no requirement haul, but the charity of agriculture panen.Harta is issued each time an excess of basic needs. 18
  1. MAL ZAKAT
The property must dizakati and nisabnya are as follows:
  1. Animal Husbandry
'Illat of cattle is nisab and growing. Thus, all livestock for diperkembangbiakkan and have been obliged to pay zakat nisab. Abu Hanifah using this qiyas, because it not only to camels, goats and sheep but also require the charity to the horse. And the horse owners may choose between paying one dinar for every horse or the horse menghargakan and pay 5 (five) coin from the treasure horse.
Other scholars do not require zakat this horse, because on the basis of word of the Prophet Muhammad, "Muslims are not obliged to menzakati servants and horses." (Abu Dawud)
This opinion is refuted that the tradition is for the horses that used its power, not farmed, as well as cattle that are employed are not subject to zakat. "There is no zakat on the cow is done." (Abu Dawud). 19
In animal husbandry, animals are required dizakati camels, cows, buffaloes and goats.
  • Camel
Prophet's camel zakat obligations described in the hadith of Anas ra. According to the history of al-Bukhari that the Prophet's words convey a meaning, "Every 24 camels or less, then zakat a she-goat. For every five camels, if the amount is 25 to 35 tail, the tail zakatnya one child 1-2 years old she-camel or one camel male pups aged 3-4 years; if the amount is 36 tails and 45 tails, 46 to 60 tail zakatnya camel, zakat is a 3-4 year old female camel. " 20
Number (tail)
Alms
5-9
10-14
15-19
20-24
25-35
36-45
45-60
61-75
76-90
91-120
1 goats/sheep (a)
2 goats/sheep
3 goats/sheep
4 goats/sheep
1 chamels bintu Makhad (b)
1 chamels bintu Labun (c)
1 chamels Hiqah (d)
1 chamels Jadz'ah (e)
2 chamels bintu Labun (c)
2 chamels Hiqah (d)
Description:
(A) Goat 2 years old or older, or sheep aged one year or more.

(B) 1 year old female camel, entered the second year
(C) camel 2 years, entered the 3rd year
(D) camel 3 years, entered the 4th year
(E) camel 4 years old, entered the 5th year
Furthermore, if any amount was increased 40 tail is a tail bintu zakatnya Labun increases, and that number increases every 50 head, grow a tail Hiqah zakat.
  • Cow and Buffalo
Nisab
Alms
Numbers and types of zakat
Age
30-39
40-59
60-69
70- ...
1 tail or a buffalo calf
1 tail or a buffalo calf
2 tail or a buffalo calf
1 tail or a buffalo calf
1 tail or a buffalo calf
1 more year
2 years
1 more year
2 years
Furthermore each of the 30 head of cattle or buffalo tails zakatnya a buffalo calves aged 1 year or more. And every 40 head of cattle or buffalo, zakatnya a cow or bull pups aged 2 years.
    • Zakat Goat
Nisab
Alms
Numbers and types of zakat
Age
40-120

121-200

201-399

400- ...
1 male goats or
1 female sheep
2 male goats or
2 female sheep
3 male goats or
3 female sheep
4 male goats or
4 female sheep
2 years, 1 year more

2 years, 1 year more

2 years, 1 year more

2 years, 1 year more

Start counted 400 goats each zakatnya 1 100 goats, goats or sheep her age as mentioned above. 21
    • Poultry (chickens, ducks, birds, etc.) and the Fisheries
Nishab in poultry and fisheries are not applicable based on the number (tail), as well as cows, and goats. But calculated on the scale.
Nishab poultry and fisheries are the equivalent of 20 dinars (1 dinar = 4.25 grams of pure gold) or equal to 85 grams of gold. This means that if a poultry farm or fishery, and at the end of the year (closed book) he has a wealth of working capital and profits is greater than or equal to 85 grams of pure gold, then he is exposed to the obligation of zakat at 2.5%
Example:
A broiler breeder chickens to maintain 1000 per week, at the end of the year (closing) the financial statements are as follows:

1.Chiken tail for 5600 broiler
2.Cash / Bank after tax

3.Stok food and medicine

4.
Receivables (fully collectible)
Rp 15,000,000
USD 10,000,000

Rp 2.000.000

Rp 4,000,000
Number
USD 31 million
5. Debt that is due
Rp 5,000,000
Balance
Rp26.000.000
Large Zakat = 2.5% x Rp.26.000.000, - = Rp 650.000
Note:
      • Stables and farm tools are not counted as assets that must dizakati.
      • Nishab amount of 85 grams of pure gold, if it is @ USD 25,000.00 USD 25,000.00 x 85 = USD 2,125,000.00
  1. Gold and Silver
Gem when traded goods subject to zakat tijarahnya. According to Abu Zahra must dizakati and valued in money.
Property is in a state that zakat levied on owners of mortgaged property, because the pawned goods remain the property of the pawn.
Goods that are in dispute or in the lawsuit, the judgment of hakimlah which it defined, which is required zakat is won by the judge in the lawsuit. Similarly, houses for rent, then rent the house was an attempt to get the results, which shall also be subject to zakat. 22
Zakat of gold and silver that is if the time had quite a year and has reached the size of its gold while the silver as much as 96 grams of 672 grams or more, and each zakat 2.5%. 23
Example:
A person has saved property as follows:
Savings
Cash (beyond basic needs)

Gold Jewelry (various forms)

Debt to be paid (due date)
USD 5 million
$ 2 million

100 grams

USD 1.5 million
Gold or other jewelry that is not mandatory unless dizakati remainder of the maximum amount of jewelry is appropriate. If you like the person wearing the jewelry up to 60 grams a mandatory dizakati the rest of the jewelry is just 60 grams.
Thus the number of the person's property, as follows:
1.Tabungan
2.Cash
3.Jewelry (10-60) g @ Rp 25,000
Rp5.000.000
Rp2.000.000

$ 1,000,000
Number
USD 8,000,000
Debt
Rp 1,500,000
Balance
Rp 6.500.000
Great charity = 2.5% x Rp 6.500.000 = Rp 163 500, -
Note:
Calculation of the property must be done every year dizakati in the same month.
  1. Seeds and Fruits
The alms of food has been described in the Quran that tells Muslims to issue a charity for any results released from the earth like fruits and herbs.
"And it was he who made ​​the gardens and are not berjunjung berjunjung, palm trees, the plants were a variety of fruit, olives and pomegranates similar (shape and color) and not the same (it seems). eat of the fruit (a variety of it) if he is to bear fruit, and pay on the day of harvest rights (with the wherewithal to the poor), and do not exaggerate. Surely Allah loves not the extravagant. "(Surat Al-An` am: 141)
This verse reinforces the charity to all the earth, and then removed as much as 10% when fed with rain water or river in an easy way. But zakat is only 5% when fed with water that is purchased or the use of wages. 24
Scholarly opinion about the treasure that must be in zakati:
  1. Abu Hanifah, require zakat on all crops / fruits in the form of dates or other fruits.
  2. Abu Yusuf and Muhammad ibn al-Hasan, Zakah obligatory only on fruits that can hold a single year.
  3. Asy Syafi 'i, zakat is only required on the palm fruit and grape.
  4. Hanabilah believes that charity is only required for the plants asa proportion, specified levels, can be stored dry and good old staple foods or not.
Abu Hanifah holds generally hadith, "The plants are fed by rain water and spring water or sucking on the roots, which flows through zakat tenth and twentieth-mill zakat." The Ash-Shafi'i, Muhammad ibn Hasan and Abu Yusuf berhujjah with the hadith, "There is no zakat in vegetables."
Abu Hanifah does not require the charity to the grass, but when the grass was intentionally planted and produced shall also be paid zakat.
When the vegetables were traded, then the obligatory zakat from the vegetable trade. In this case can actually be viewed from another aspect that is the subject of legal terms, whether as producers or as merchants or as a producer and trader.
With advances in technology and science requirements and long-lasting dry can be met. 25
  1. Commerce
Commercial property, whether engaged in trade, industry, agro-industry, or service, managed by individuals and business entities (such as PT, CV, Foundation, Cooperatives, etc.) nishabnya is 20 dinars (the equivalent of pure gold 85gram). This means that if a business entity at the end of the year (closed book) has the property (danuntung working capital) is greater than or equal to 85 grams of gold (if pergram Rp 25,000, - = Rp 2.125 million, -), it shall issue a charity of 2 , 5%.
On the form of business entity shirkah (cooperation), then if all the members shirkah religion of Islam, zakat first issued before distributed to the parties that bersyirkah. But if there are members who shirkah non-Muslims, then zakat is only removed from the only Muslim member shirkah (if more than nishab julahnya).
How to calculate zakat:
Property owned enterprises will not be separated from one or more of the following three forms:
  1. Wealth in the form of goods
  2. Cash
  3. Receivables
Then it is a commercial property that must dizakati is to be paid (maturity) and taxes.
Example:
A furniture company to close the books as of January 1995 with the following circumstances:
1.Mebel not sold 5 sets
2.Cash
3. Receivables
USD 10,000,000
Rp 15,000,000

Rp 2.000.000
Number
USD 27 million
Debt and Taxes
USD 7 million
Balance
Rp 20,000,000
Great charity = 2.5% x Rp 20.000.000, - = Rp 500.000, -
On commercial property, investment of capital in the form of land and buildings or cabinets, windows in shops, etc., not including property that must dizakati included into the category of goods for a fixed (not growing)
Businesses engaged in services, such as hospitality, apartment rental, taxi, renal car, bus / truck, ship, aircraft, etc., then zakat removed can be selected between 2 (two) ways:
    1. At the end of the calculation (closed book), all corporate assets are calculated, including the goods (property)-producing services, such as hotels, taxis, boats, etc., and remove the zakat 2, 5%.
    2. At the end of calculation (closed book), simply calculated from the net proceeds obtained by the business for one year, then spent 10% zakat. This diqiyaskan with agricultural zakat calculation, which zakat calculation based only on the farm, do not count the price of land.
  1. Rikaz (buried treasure)
Rikaz is gold and silver are planted in the ground. 26
According to some scholars, rikaz, which is a treasure that was found after a hidden past. And, rikaz ie all objects newly discovered mines on land or at sea.
We must spend 20% of zakat rikas we find, when we found it.
  1. Mine results
Mine if the results until one nisab, shall be issued at that time also zakat of 2.5%.
  1. Zakat Profession
    • Legal Basis
Allah SWT says:
"....... And the treasures they have the right to ask poor people and poor people that can not be part ... (Surah Adh Dzariyat: 19)
Allah SWT says:
"O ye who believe! Infaqkanlah (zakat) from yourselves some of the good." (Surah Al Baqarah 267)
Hadith of the Prophet SAW:
"If charity mingled with other property so that he would destroy property" (Narrated by Al Bazar and Baehaqi)
    • Professional Results
Results profession (civil servants / private sector, consultants, doctors, notaries, etc.) is a source of income (Kasab) is not widely known in the salaf (early generations), and therefore form Kasab is not widely discussed, especially relating to "zakat" . Kasab is different with a more popular form of time, such as agriculture, animal husbandry and commerce, a portion of a very adequate discussion and detail. Even so it does not mean the property is obtained from the free profession of charity, because charity is essentially levies property taken from the rich to distribute to poor people diantra them (in accordance with the provisions of Personality '). Thus if a person with the profession he became rich, then Zakat is compulsory on their wealth, but if the results are not sufficient to support life (and family), then it becomes mustahiq (zakat recipients). If the result was simply to cover the necessities of life, or much less so for him not obligatory zakat. Necessities of life in question is a basic requirement, ie, shelter, clothing, food and cost required for their profession.
Zakat is not recognized profession in the realm of Islamic scholarship, while the profession in the form of property can be categorized into the Zakat wealth (savings / wealth). Thus the profession if the person has complied with the obligatory zakat obligatory upon him to give charity.
Example:
Akbar was a private employee who lives in the city of Bogor,
has a wife and 2 children. Net monthly income of Rp. 1.500.000, -. When the family's basic needs Rp.625.000 per month less than the excess of his income = (1500000-625000) = Rp. 975 000 per month.
If the average monthly balance of 975 000 the amount of wealth that can be collected within one year is Rp. 11.700.00 (more than nishab).
Akbar thus liable to pay zakat at 2.5% of the balance.
In this respect Zakah is payable monthly at 2.5% of the monthly balance, or 2.5% of the annual balance.
  1. Other Zakat Zakat Mal-Related
    • Stocks and Bonds
In essence both stock and bonds (as well as bank certificate) is a form of wealth storage potential to grow. By karenannya into the category of property that must dizakati, when it has reached nishabnya. Zakat at 2.5% of the cumulative value of the real rather than nominal value written on stocks or bonds, and zakat is paid each year.
Example:
Mrs Salamah have 500,000 shares of PT. ABDI DIVINE, nominal prices Rp.5.000/Lembar. At the end of the fiscal year of each sheet gets dividends Rp.300, -
The total amount of assets (stock) = 500 000 x Rp.5.300, - = Rp.2.650.000.000, -
Zakat = 2.5% x Rp.
2.65 billion, - = Rp. 66.75 million, -

    • Sweepstakes and prize quiz
Property obtained from the lottery or prize quiz is one of the causes of property ownership are identified by finding treasure (rikaz). Therefore, if the results meet the criteria of zakat, obligatory maa dizakati sebasar 20% (1/5)
Example:
Fitri won a prize quiz CRUSH OLYMPICS sedan for Rp.52.000.000, - with a 20% tax paid lottery winner.
Property Fitri = Rp.52.000.000, - Rp.10.400.000, - = Rp.41.600.000, -
Zakat = 20% x Rp.41.600.000, - = RP.8.320.000, -

  • Proceeds from sale of home (property) or eviction
Property obtained from the sale of the house (property) or eviction, can be categorized into two kinds:
    1. Home sales are due to the need, including forced evictions, the proceeds (eviction) first used to satisfy what they need. If the result of the sale (eviction) minus assets still exceeds the required amount he is obliged nishab zakat at 2.5% of the excess of the asset.
Example:
Mr. Ahmad was forced to sell the house and yard is located in an protocol roads in Jakarta, because he could not pay his taxes. From the sale of Rp.150.000.000, - he intends to build a house on the outskirts of the city and is expected to spend the budget Rp.90.000.000, - the rest will be saved for old age provisions.
Zakat = 2.5% x (Rp.150.000.000, - Rp.90.000.000, -)
= Rp.1.500.000, -

    1. Home sales (properties) that are not based on need and he is obliged to pay zakat at 2.5% of the sale.
  1. Tithes
Obligated tithe saw Rosulullah when Eid after Ramadan, Abdullah bin Amr ra said: Rosulullah made ​​it compulsory tithes after ramadan over bondsmen, free, men, women, small and large of the Muslims "(HR: Bukhari, Muslim) .
However, Maliki quote from asyhab that the tithe is a voluntary legal muakkad it. 27
Issued is a sho 'staple food, then it should not tithe to the dirham, livestock, clothing or animal feed and other items, because menyelisihi Rosulullah command of Allah:
من عمل عملاً ليس عليه أمرنا فهو رد
"Those who do not practice any of our orders, he rejected"
The size of the sho 'is equal to two pounds and forty grams of good wheat (2.40 kg), it is a measure of the Prophet gram which he set on tithes 28 .
Imam Shafi'i said: wheat germ is not removed their zakat but one sha 'alone. According to the sunnah of Prophet, tithes are a staple food commonly eaten by man, the food should be issued as zakat fitrah is the food most often eaten one. If someone gets a loan in the form of food from others, then the loan is discharged on the eve of Ramadhan, then he is not obliged to issue a tithe.
Opinion of the illustrious Shafi tithes that are required to submit to the class of persons eligible to receive zakat is an eight Asnaf. They must be given this part of the flat. And this school dalah Hazm. If the zakat fitrah is shared by yourself, then gugurlah the officers, because it does not exist and fall are the converts because their business was handed over to the authorities.

Indeed, charity is charity, is just for poor people, poor people, officials, administrators zakat, the mu'allaf who persuaded her to (freeing) of slaves, the people are indebted, for the cause of Allah and for those who was on his way, as a statute that required Allah, and Allah is knowing, Wise. (QS. At-Taubat:60)
The terms must include zakat fitrah is: Islam, was born before the sun sets on the final day of the month Ramadan. People born after sunset is not obliged to pay tithes of property and has the advantage of the needs food for himself and for the mandatory living.
  • The time required to tithe is when the sun goes down at night feast. Namu no obstacle if paid before, while he remains in the month of fasting. Some time and pay the zakat fitrah law, among others:
  • The time allowed, namely: from the beginning of Ramadan until the final days of Ramadan.
  • When required, namely: the sun began to set efflux Ramadan.
  • The time is better, ie: paid leave after the morning prayer before the holiday prayers.
  • Time makruh, ie: pay Fitr prayers after the holidays, but before the sun goes down at the feast.
  • Time is more haram late again, that is: paid after sunset at the feast.
Berfitrah with money for food, according to the Shafi'i madhhab should not be, because that was something that required filling. In the Hanafi school of no impediment, because the nature of the rights of the poor, to cover their livelihood, with food and may be with money, it all makes no difference.
In tithes pemmbagian opinions of artifacts, namely:
·         The opinions shared on asnaf mewjibkan in the eighth, with a mean of these is the famous opinion of the Shafi'i group.
·         Opinions are allowed to share in the eight and mengkhususkanya asnaf to needy groups. It is the opinion jumhur, because zakat zakat fitrah is also, so it makes the generality as the letter at-Taubah: 60
·         Requiring specialized opinion to people who are poor, it is the opinion of Maliki's group, one of the opinions of Imam Ahmad, Ibn strengthened by Qoyyim and his teacher, that Ibn Taymiyyah. This opinion is also held by Imam Hadi and Abu Tholib Qashim, where they say that the tithe was only given to the poor only, not to the other of the eight asnaf, based on a hadith: "Zakat fitrah is to feed the people the poor. " And the hadith: "they be satisfied at this feast."
·         MUSTAHIQ ZAKAT
Mustahik charity or person entitled to receive zakat wealth (zakat mall) there are 8 asnaf (class) that is indigent, poor, 'amyl, (officers zakat), converts qulubuhum (people who are new to Islam), riqab (people who have been freed slave first-time), ghorim (people who owe, those who strive in Allah lalan (fi sabilillh) and Ibn sabil (yangdalam trip). Of the eight asnaf, which must take precedence is homeless and destitute.
Usually defined as indigent people who do not haves anything, nor work aka unemployment. While the poor are able to make ends meet themselves and their families but completely lack. Generally alms are given to them konsuntif, which is to meet daily needs. 29
Class of recipients of zakat has been determined by God in His Word At-Taubah: 60
Indeed, charity is charity, is just for poor people, poor people, officials, administrators zakat, the mu'allaf who persuaded her to (freeing) of slaves, the people are indebted, for the cause of Allah and for those who was on his way, as a statute that required Allah, and Allah is knowing, Wise. (QS. At-Taubat:60)
The scholars differed in this respect:
Can zakat is given to only one class or 8 classes must be given to evenly? According to Malik and Abu Hanifah, the authorities should mengkususkan receiving alms to any one group or more if the situations and conditions.
2. According Syafi 'i zakat should not be left to a certain group, but must be paid to the 8 group as a whole as mentioned by Allah in the verse above. 30
Entitled to receive zakat:
• Fakir-Those who have hardly anything that can not meet the basic needs of life.
• Poor-People who own property but not enough to meet basic needs for life.
• Amil-Those who collect and distribute zakat.
• Muallaf-Those who are new to Islam and need assistance to adjust to new circumstances.
• Servant slave who wants to liberate itself
• Gharimin-Those who are indebted for lawful purposes and are not able to fulfill it.
• Fasibilillah those who fought street-gods (eg, propaganda, war, etc.)
• Ibn Sabil-cost kehabiasan their journey. 31
Prophet Muhammad, said:
امرت ان اخذ الصدقة من اغنيائكم واردها على فقرائكم
It means: "I was ordered to take alms from the rich among you all, for I give to the poor people among you" 32
 
10 . DISTRIBUTION PATTERNS ZAKAT
Zakat may be given to one asnaf 8. Narrated by Nasa'i: "If the Zakat and quite a lot to share with 8 groups, then it must be shared. However, if inadequate, should be attributed only to one class. "
Imam Malik said: "Zakat should be prioritized to groups most in need." (Ibn Qudama: Volume II).
Ziyad al-Harith bin Shuda'i, said which means:
"I come to see the Prophet Muhammad and berbait him. Suddenly a man came and said, give me alms giving! The Prophet SAW said: Verily Allah does not willingly with other provisions of the Prophet or the charity of God to decide for themselves on this issue. God then gave alms to the eight classes of recipients. If you fall into one of eight groups that, surely I will give you your share.! (Abu Daud, on sanadnya Abdurrahman al-Ifriqi there. He is an opinion that is still a dispute among scholars.) 33
Bibliography
·         Abdullah bin Abdil Baaz, 2008, Risalatani fi Zakat ( Murajaah: Abu Ziyad), Riyadh: Maktabah Taawun.
·         'Abdullah bin Muhammad bin Ahmad Ath Thoyar, Dr. 1415 H, Az Zakat wa Tathbiqotuhaa Al Mu ' a shiroh , Beirut :Darul Wathon.
·         Abi Abdil Mu'thi Muhammad an-Nawawy. Tt, Nihayatul Zaein, Surabaya: Dar al-ilmu.
·         Abu Malik Kamal bin As Sayid Salim, tt, Shahih Fiqh Sunnah, Beirut: Al Maktabah At Taufiqiyah.
·         A.Djazuli, Fiqh Siyasah : Implementasi Kemaslahatan Umat dalam Rambu-rambu Syariah, Jakarta : Kencana.
·         DR. Yusuf Kardawi, 2007 , Hukum Zakat, cet.10 , Jakart a.
·         Ibnu Rusyd, 2006 , Bidayatul Mujtahid , jilid I , Jakarta: Pustaka Azzam .
·         Imam Taqiyuddin bin Abi Bakr Muhamad. Tt, Kifayatul Akhyar, Surabaya: Dar al-Ilmu.
·         Kamus Munjid fi Lugoh wa A'la., 2008, Beirut: Dar al Masyriq.
·         Muhamad Ali Ash-Shobuni, 1981, Shofwah at-Tafaasir, Bairut:Dar al-Qur ' a nul Karim.
·         Muhammad bin Ahmad Al Anshori Al Qurthubi ,tt , Tafsir Al Qurthubi , Beirut: Mawqi ' Ya ' s ub.
·         Mustafa Diibul Bigha, Dr. 1994, At-Tahzib fi Adillati Matni al-Ghayah wa Taqrib ( Murajaah:H. Uthman Mahrus), Semarang: CV. As Syifa ' .
·         Sayyid Sabiq, Fiqh Sunnah I, 200 8, Jakarta: Pena Pundi Aksara .
·         Teungku Hasby ash-Sidiqy, 1996, Pedoman Zakat, Semarang : PT Pustaka Rizki Putra.
·         Yusuf Qordhowi, Dr. 1996, Hukum Zakat. Bandung: Mizan Amanah.
·         Http //Produktifitas dan Pendayagunaan Harta Zakat.com

1 Kamus Munjid fi Lugoh wa A'lam. 2008, Beirut: Dar al Masyriq
2 Imam Taqiyuddin bin Abi Bakr Muhamad . Tt, Kifayatul Akhyar, Surabaya: Dar al-Ilmu, Jilid I, Hal. 140
3 Abi Abdil Mu'thi Muhammad an-Nawawy. Tt, Nihayatul Zaein, Surabaya: Dar al-Ilmu, Hal.167
4 Yusuf Qordhowi, Dr. 1996. Hukum Zakat. Bandung: Mizan Amanah. Thing. 39
5 Ibid. Hal. 35
6 Muhamad Ali Ash-Shobuni , 1981, Shofwah at-Tafaasir. Bairut:Dar al-Qur ' a nul Karim. Jilid 1. Hal.53
7 Abdullah bin Abdil Baaz. 2008, Risalatani fi Zakat ( Murajaah: Abu Ziyad), Riyadh: Maktabah Taawun. Thing. 1
8 Mustafa Diibul Bigha, Dr. 1994, At-Tahzib fi Adillati Matni al-Ghayah wa Taqrib ( Murajaah:H. Uthman Mahrus), Semarang: CV. As Syifa'. Thing. 380
9 Abdullah bin Abdil Baaz. Hal.3-5
10 Teungku Hasby ash-Sidiqy, 1996, Pedoman Zakat, Semarang : PT Pustaka Rizki Putra. Thing. 11
11 Imam Taqiyuddin bin Abi bakr. Jilid 1/140
12 Abu Malik Kamal bin As Sayid Salim , T .t , Shahih Fiqh Sunnah, Beirut: Al Maktabah At Taufiqiyah. Jilid 2/11-12
13 Ibid . Jilid 2/12-13 , Sayid Sabiq, Fikh Sunnah. Jilid 3, Hal. 24
14 Muhammad bin Ahmad Al Anshori Al Qurthubi, t . t, Tafsir Al Qurthubi , Beirut: Mawqi ' Ya ' s ub. Jilid 17/238
15 Lihat Shahih Fiqh Sunnah, 2/14-15
16 Ibid. Jilid 2/14-15 . Sayid Sabiq, Fikh Sunnah. Jilid 3, Hal. 32
17 ' Abdullah bin Muhammad bin Ahmad Ath Thoyar, Dr. 1415 H. Az Zakat wa Tathbiqotuhaa Al Mu ' a shiroh , Beirut :Darul Wathon, Hal. 69-70
18 Ibid. Jilid 2/13
19 A. Djazuli, Fiqh Siyâsah : Implementasi Kemaslahatan Umat dalam Rambu-rambu Syariah , (Jakarta : Kencana), hal. 218
20 Amir Syarifuddin. Garis-garis Besar Fiqh , Bogor: Kencana, Hal. 42-43
21 Tim Abdi Guru, Agama Islam Untuk SMP Kelas VIII , Jakarta : Erlangga, Hal. 157
22 A. Djazuli, Op.cit , hal. 218
23 Hussein Bahreisj, 450 Masalah Agama Islam , Surabaya : Al Ikhlas) . Hal. 227
24 Tim Abdi Guru, Op.cit , hal. 157
25 A. Djazuli, Op.cit , hal. 217
26 Tim Abdi Guru, Op.cit , hal. 158
27 http:///MakalahZakatFitrahIndonesia Blogger.htm
28 abdul aziz bin abdullah bin baz, muhammad bin shaleh al-'utsaimin, 2008.
29 Http//Produktifitas dan Pendayagunaan Harta Zakat.com
30 Ibnu Rusyd, Bidayatul Mujtahid , jilid I , (Jakarta: Pustaka Azzam), 2006, h. 568 .
31 Http//Produktifitas dan Pendayagunaan Harta Zakat.com
32 DR. Yusuf Kardawi, Hukum Zakat, cet.10 , Jakarta: 2007, h. 666.

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