A. Requirements of the animal obligated to issue zakat:
1. Up to one nishab (see table).
2. Owned in full (al-milk al-taam) both individuals and shirkah. If a public property such as a mosque, a madrassa, and a jam'iyah or a slave, it is not obligatory. Description: Receivables, Mabi 'which have not been taken by the buyer as well as the lost items remain mandatory obligatory.
3. Haul (one year full rotation) by following the Hijri calendar
4. Not to be employed as for rent.
5. Shepherded in a place that is free of charge including self-owned in the majority of one year.
Note: the fourth and fifth conditions are not a requirement in the Maliki madhhab.
B. Requirements to issue zakat Naqd (Gold and Silver);
1. Owned or fully controlled (al-milk al-taam).
2. Up to one nishab.
3. Has no debt according to al-Madzahib al-Tsalatsah (the three of madhhab) other than Shafi'iyah.
4. Haul (one year turnover) follows the Hijri calendar
5. Not used as jewelry
Note:
a) according to the permissible Hanafi madhhab of jewelry (al-huliy al-mubah) remains obligatory (see Mauhibah Dzi al-Fadhl 4 /)
b) according to some scholars banknotes must be issued its zakat, as gold and silver, while nishab zakatnya level equal to gold and silver.
C. Requirements of crops that must be issued its zakat;
1. Planted. Note: According to Sheikh Mahfuzh Termas, a stronger opinion is that does not require this. (see: Mauhibah Dzi al-Fadhl)
2. In the form of grains that can be staples and can be stored for a long time
3. No debt according to Hanabilah.
4. One nishab (in this case Hanafi school does not require nishab) Note: Yields within a year when one species is collected in the sum of the nishab and in determining its zakat levels. If the irrigation is free of charge, the zakat issued as much as 10%, and if with a fee, the zakat issued 5%. While the irrigation for half a year with the cost, and half the year again with no cost, then the zakat issued 7.5%. The costs other than irrigation such as fertilizers, toxins, medicines and ulu ulu wages do not include costs that affect the level of zakat.
D. The terms of the fruits shall be zoned;
1. Owned in full (al-milk al-taam).
2. Achieving one nishab. Note; According to Hanafiyah requirements nishab does not exist. So that every fruit according to Hanafiyah should be issued its zakat.
Description:
a) Yields within one year of either zuru 'or tsimar if one type is collected in adding nishab and determining its zakat content (see: Bughyah al-Mustarsyidin). If the irrigation is free of charge then the zakat issued as much as 10%, and if with the cost of the zakat issued 5%, and if pengiran for half a year with charging and half the year again no cost then the zakat issued 7.5%. While the costs other than irrigation such as fertilizer, medicine and the cost of people who take care of water does not include costs that affect the level of zakat.
b) Receivables, goods sold (mabi ') that have not been taken by the buyer and the lost items must be issued zakatnya.
E. Terms of Zakat tijarah:
Tijarah which means trade is defined as any property developed for profit profit by way of exchange (mu'awadhah) or said as trading business by way of buying and selling. Some scholars of the Malikiyyah argue that the lease is included in trade (see: Hashiyah al-Dasuqi I / 472-473). And please note that inheritance does not include tijarah, so it is not mandatory issued zakat. While the terms of zakat tijarah is as follows:
1. Intended for to be traded and not for others. Note: According to Malikiyyah included in this case is the intention to trade when buying although accompanied by the intention to be used alone or leased. (see, Hashiyah al-Dasuqi I / 472-473)
2. Traded goods shall be obtained from reciprocity processes such as sale or purchase or reward of the lease agreement.
3. Owned in full (al-milk al-taam).
4. One nishab (krus all as much gold nishab property, including the treasures that exist in others).
5. One full year according to the hijri calendar. Note: According to Malikiyah merchandise whose nature of investment such as buying land with the intention of being sold when the price is high, then zakatnya must be issued when it is sold. (Hasyiyah Ad-Dasuqi I / 473) » • the recipient of zakat • the form and procedure of issuing zakat • nishab tables and zakat levels
1. Up to one nishab (see table).
2. Owned in full (al-milk al-taam) both individuals and shirkah. If a public property such as a mosque, a madrassa, and a jam'iyah or a slave, it is not obligatory. Description: Receivables, Mabi 'which have not been taken by the buyer as well as the lost items remain mandatory obligatory.
3. Haul (one year full rotation) by following the Hijri calendar
4. Not to be employed as for rent.
5. Shepherded in a place that is free of charge including self-owned in the majority of one year.
Note: the fourth and fifth conditions are not a requirement in the Maliki madhhab.
B. Requirements to issue zakat Naqd (Gold and Silver);
1. Owned or fully controlled (al-milk al-taam).
2. Up to one nishab.
3. Has no debt according to al-Madzahib al-Tsalatsah (the three of madhhab) other than Shafi'iyah.
4. Haul (one year turnover) follows the Hijri calendar
5. Not used as jewelry
Note:
a) according to the permissible Hanafi madhhab of jewelry (al-huliy al-mubah) remains obligatory (see Mauhibah Dzi al-Fadhl 4 /)
b) according to some scholars banknotes must be issued its zakat, as gold and silver, while nishab zakatnya level equal to gold and silver.
C. Requirements of crops that must be issued its zakat;
1. Planted. Note: According to Sheikh Mahfuzh Termas, a stronger opinion is that does not require this. (see: Mauhibah Dzi al-Fadhl)
2. In the form of grains that can be staples and can be stored for a long time
3. No debt according to Hanabilah.
4. One nishab (in this case Hanafi school does not require nishab) Note: Yields within a year when one species is collected in the sum of the nishab and in determining its zakat levels. If the irrigation is free of charge, the zakat issued as much as 10%, and if with a fee, the zakat issued 5%. While the irrigation for half a year with the cost, and half the year again with no cost, then the zakat issued 7.5%. The costs other than irrigation such as fertilizers, toxins, medicines and ulu ulu wages do not include costs that affect the level of zakat.
D. The terms of the fruits shall be zoned;
1. Owned in full (al-milk al-taam).
2. Achieving one nishab. Note; According to Hanafiyah requirements nishab does not exist. So that every fruit according to Hanafiyah should be issued its zakat.
Description:
a) Yields within one year of either zuru 'or tsimar if one type is collected in adding nishab and determining its zakat content (see: Bughyah al-Mustarsyidin). If the irrigation is free of charge then the zakat issued as much as 10%, and if with the cost of the zakat issued 5%, and if pengiran for half a year with charging and half the year again no cost then the zakat issued 7.5%. While the costs other than irrigation such as fertilizer, medicine and the cost of people who take care of water does not include costs that affect the level of zakat.
b) Receivables, goods sold (mabi ') that have not been taken by the buyer and the lost items must be issued zakatnya.
E. Terms of Zakat tijarah:
Tijarah which means trade is defined as any property developed for profit profit by way of exchange (mu'awadhah) or said as trading business by way of buying and selling. Some scholars of the Malikiyyah argue that the lease is included in trade (see: Hashiyah al-Dasuqi I / 472-473). And please note that inheritance does not include tijarah, so it is not mandatory issued zakat. While the terms of zakat tijarah is as follows:
1. Intended for to be traded and not for others. Note: According to Malikiyyah included in this case is the intention to trade when buying although accompanied by the intention to be used alone or leased. (see, Hashiyah al-Dasuqi I / 472-473)
2. Traded goods shall be obtained from reciprocity processes such as sale or purchase or reward of the lease agreement.
3. Owned in full (al-milk al-taam).
4. One nishab (krus all as much gold nishab property, including the treasures that exist in others).
5. One full year according to the hijri calendar. Note: According to Malikiyah merchandise whose nature of investment such as buying land with the intention of being sold when the price is high, then zakatnya must be issued when it is sold. (Hasyiyah Ad-Dasuqi I / 473) » • the recipient of zakat • the form and procedure of issuing zakat • nishab tables and zakat levels
