ISSN: 2222-6990
Open access
Since the beginning of the Islamic era, there have been mechanisms for collecting Zakat from its owners and distributing it to those who are eligible. Throughout the long history of the Islamic nation, Diwans (departments) or institutions were established for this purpose. In the present era, there is hardly any Islamic or Arab country without an institution that manages Zakat affairs, including collection, organization, arrangement, and distribution. In order to achieve the wisdom behind the legislation of Zakat and the objectives for which it was ordained, Zakat institutions should operate in accordance with the legal, administrative, and Sharia regulations. They should adhere to the teachings of Sharia and consider the realized objectives of Sharia, which serve the interests and prevent harm, while balancing the various interests. This is done in order to safeguard the Zakat funds and protect the rights of both the giver and the deserving recipients. This research aims to define Zakat institutions, examine their legitimacy, and clarify the principles they should follow in their operations, which involve promoting benefits and preventing harm, prioritizing the more important over the less important interests, in order to achieve the wisdom of Zakat legislation and attain the positive outcomes that result from it. The research aims to clarify the jurisprudential perspective on the functioning of Zakat institutions, and to demonstrate methods of balancing interests within their operations. The research adopted a descriptive and analytical approach, relying on its evidences from Islamic sources, and establishing connections between classical and contemporary jurisprudential perspective. The research concluded with several important findings, including that establishing Zakat institutions aligns with the objectives of Islamic Sharia, and serves legitimate interests of the community. It also highlighted that the mechanisms of Zakat institutions should adhere to the principles and teachings of Sharia, and emphasized the necessity of collaboration between Zakat institutions and other relevant entities within the state for mutual benefit. The research further emphasized that the operational mechanisms of Zakat institutions should prioritize benefits and prevent harm for the public, while considering a gradual and organized approach to pursuing those benefits.
The Holy Quran
Ibn AL-Athir, A. A. (1997). Al-Kamil fi al-Tarikh. Edited by Omar Abdul Salam Tadmouri. Beirut: Dar al-Kitab al-Arabi.
Zanjwayh, H. M. (1986). Al-Amwal. Edited by Shaker Dhib Faiad. Saudi Arabia: King Faisal Center for Research and Islamic Studies.
Farhun, B. A. (1986). Tabsirat al-Hukam fi Usul al-Aqdiya wa Manahij al-Ahkam. Egypt: Maktabat al-Kulliyat al-Azharia.
Majah, M. Y. Sunan. Edited by Muhammad Fuad Abdul Baqi. Cairo: Dar Ihya al-Kutub al-Arabi. Faisal Isa Al-Babi Al-Halabi.
Hisham, A.A.(1999). As-Seerah An- Nabawiyah. editing by (Omar Abdul Salam Tadmouri) .Damascus :(Dar al-Kutub al-Arabi)
Ahmed, B. F. (2023). The Foundations of Zakat Institutions: Technical Organization and Development of Expertise and Competencies - A Model. Journal of Wahdat Al Ommah, Issue 20. (researchgate.net)
Baquri, M. A. (1994). Taratib al-Furuq wa Ikhtisariha. Edited by Omar ibn 'Abbad. Morocco: Ministry of Awqaf and Islamic Affairs.
Humeish, A. A. (2008). Activating the Role of the Zakat Bureau in Contemporary Islamic Societies. Ash-Sharia wa Ad-Drasat Al Islamiyah Journal, Kuwait.
Zuhayli, M. (2005). Evaluating Contemporary Applications of Zakat: Positives and Negatives. The 6th International Conference on Islamic Economics, Om El Qura University, Mecca, Saudi Arabia.
Shahata, H. H. (n.d.). Accounting and Auditing for Contemporary Zakat Institutions. Darelmashora.com.
Shahata, H. H. (n.d.). The Legal Requirements for Establishing Zakat Institutions. Darelmashora.com.
Aarif, A. A., & Ahmed, B. F. (2016). Issues in Zakat Regulation and Solutions. Research and Studies (n.e), Issue 5, Journal of Ummah Unity. (researchgate.net).
AbduAllatif, A. S. (2003). Fiqhi Rules and Regulations for Facilitation. Saudi Arabia: Islamic University of Madinah.
Al-Farra, A. Y. (2000). Al-Ahkam al-Sultaniyyah. Edited and annotated by Muhammad Hamid al-Fiqi. Beirut: Dar al-Kutub al-Ilmiyyah. Alm'iraj.com (2023).
Al-Qurtubi, A. A. (Al-Jami' li Ahkam al-Quran), edited by (Ahmad Al-Barduni) , (Ibrahim Atfaysh). Cairo: Dar al-Kutub al-Masriya.
Al-Suyuti, A. A. " (Al-Ashbah wa al-Naza'ir), Beirut: (Dar al-Kutub al-Ilmiyyah).
Karmi, A. A. (2006). Management in the Time of the Prophet Muhammad. Cairo: Dar al-Salam.
Islamic Fiqh Council (2007). Decision No. 165 (3/18) on Activating the Role of Zakat in Poverty Alleviation, Collecting and Distributing It with the Benefit of Jurisprudential Efforts.
Mahmoud, A. (2023). Zakat Institutions and Their Developmental Role (Kuwait and Malaysia as Models). (islamonline.net)
Moftah, M. S. (2017). Zakat and Waqf Institutions as Tools for Development in Islamic Societies. Malaysia: Journal of the College of Sharia and Law, UniSHAMS, Issue 5.
www.elmarji.com,2020
N/A
Copyright: © 2023 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode