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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Profiling of ‘Urf Zakat on Gold Jewelry in Malaysia

Tutasting@Rawi Nordin, Noraini Saro, Rozman Md Yusof

http://dx.doi.org/10.6007/IJARBSS/v9-i4/5882

Open access

‘Urf is one of the secondary sources of Islamic law. ‘urf is the common practice among the Muslim community as their common habit or a'ada. The Quran on several occasions has asked the Muslims to decide the cases in accordance with the usage of their age if they are not against the Quran and Sunnah. Besides that ,’urf is the matter on which a community of people agrees in the course of their daily life.It is also a common usage to refer specific actions that are repeatedly performed by individuals and community. Zakat on gold is mandatory similar to Zakat al-mal for all Muslims which is to be charged over the total amount of gold owned by a person if it exceeds a certain quantity. The quantity over which the zakat is applicable to be paid is known as nisab. However, for zakat on gold jewellery ,majority institution zakat practice with ‘urf. This paper is an attempt to show the profiling of ‘urf on zakat gold jewelery in Malaysia.