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THE RULES OF ZAKAAT By MAHOMED SHOAIB OMAR BComm (Dbn Westville) LLB (Univ of Natal) Certificate in Tax Law and Estate Planning (UNISA), Certificate in Islamic Law (Darul Uloom Karachi) Practising Attorney of the High Court of South Africa Rules of Zakaat 1

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Page 1: THE RULES OF ZAKAAT - msolaw.co.za · THE RULES OF ZAKAAT By MAHOMED SHOAIB OMAR BComm (Dbn Westville) LLB (Univ of Natal) Certificate in Tax Law and Estate Planning (UNISA), Certificate

THE

RULES OF

ZAKAAT

By

MAHOMED SHOAIB OMAR

BComm (Dbn Westville) LLB (Univ of Natal)Certificate in Tax Law and Estate Planning (UNISA),

Certificate in Islamic Law (Darul Uloom Karachi)Practising Attorney of the High Court of South Africa

Rules of Zakaat 1

Page 2: THE RULES OF ZAKAAT - msolaw.co.za · THE RULES OF ZAKAAT By MAHOMED SHOAIB OMAR BComm (Dbn Westville) LLB (Univ of Natal) Certificate in Tax Law and Estate Planning (UNISA), Certificate

Alms are for the poorAnd the needy, and thoseEmployed to administer the (funds);For those whose heartsHave been (recently) reconciled(To Truth); for those in bondageAnd in debt; In the cause of Allah;And for the wayfarer;(Thus is it) ordained by Allah,And Allah is full of knowledgeAnd wisdom.

Surah Taubah: (9:60)

The Believers, men and women, are protectors,One of another: they enjoinWhat is just, and forbidWhat is evil: they observeRegular prayers, practiseRegular charity, and obeyAllah and His Apostle.On them will Allah pourHis Mercy: for AllahIs exalted in Power, Wise.

Surah Taubah: (9:71)

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CONTENTS

PAGEForeword by Jamiatul Ulema

Foreword by Darul Uloom

Foreword by South African National Zakáh Fund

Author’s Note

Chapter 1: Meaning of Zakaat

Chapter 2: Benefits of Giving Zakaat

Chapter 3: Conditions relating to the Zakaat payera) Islamb) Majorityc) Sanityd) Freedom from Debts

Chapter 4: Conditions Relating to Propertya) Ownershipb) Property must have potential of Growthc) One Year must Elapse over Propertyd) The Property must be Equivalent to Nisaab

Chapter 5: Recipients of Zakaat5.1 Fuqarah and Masakeen5.2 Aamileen5.3 Mu-Allafate-Quloobuhum5.4 Ar-Riqaab5.5 Gaarimeen5.6 Fi-Sabeelillah5.7 Ibnus Sabeel

Chapter 6: The Principles of TamlekChapter 7: Important Rules Relating to Recipients of ZakaatChapter 8: Intention and ZakaatChapter 9: Agency and ZakaatChapter 10: Zakaat on Trading StockChapter 11: Zakaat on Gold and SilverChapter 12: Miscellaneous RulesChapter 13: How to Calculate your Zakaat

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NOTES