Elements of Zakat and its Fundamentals of Assessment According to Accounting Viewpoint | ||
| TANMIYAT AL-RAFIDAIN | ||
| Article 9, Volume 34, Issue 109, September 2012, Pages 168-187 PDF (1013.1 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2012.161993 | ||
| Authors | ||
| Dr.Qasim Al-Hubaity; Harith Hamdoon | ||
| Abstract | ||
| Abstract Almsgiving is one of the five principles of Islam and is considered the financial part of worship cared upon by Islam from its beginning. It has been mentioned in the Glorious Qur'ān in more than one Aya and was detailed in more than one Prophetic Hadith. Almsgiving in Islam is characterized by supreme rules and many issues whose images and events greatly vary with the alteration of financial transactions, as well as the developments of the materialistic life; something which calls for concern in seeking the recent developments of this magnificent religious duty and manifesting its provisions. Almsgiving is the only principle among the five principles of Islam that can be developable and extensible and is opened for jurisprudence. That was the case among the scholars, the jurists and the Imams of doctrines which has gained its significance at the present time due to variation of finances and wealth, the disturbance of Muslims' issues and the breakdown or the suspension of the almsgiving totally or partially in certain countries. This has opened the doors widely for the scholars and the jurists to observe recent contemporary juristic issues in almsgiving and many of them have expressed | ||
| Keywords | ||
| Zakat fundamental; offers of technical merchandise | ||
|
Statistics Article View: 354 PDF Download: 159 |
||