A Guide TO A Guide TO Zakat Accounting Zakat Accounting

Prepared byPrepared by

Dr. Hussain Hussain ShehatahDr. Hussain Hussain ShehatahProfessor of AccountingProfessor of Accounting

Faculty of Commerce, Al-Azhar Faculty of Commerce, Al-Azhar UniversityUniversity

Consultant to Al-Zakat FundsConsultant to Al-Zakat Funds

الرحمن الله الرحمن بسم الله بسمالرحيمالرحيم

•In the Name of AllahIn the Name of Allah,,• The Most The Most

Merciful,The Most Merciful,The Most CompassionateCompassionate

Zakat in The Holy QuranZakat in The Holy Quran

تعالي : و تبارك الله تعالي :قال و تبارك الله قال

الراكعين” ...“ مع اركعوا و الزكاة أتوا و الصالة أقيموا الراكعين” ...“و مع اركعوا و الزكاة أتوا و الصالة أقيموا و

اآلية) : البقرة اآلية) : سورة البقرة ( (4343سورة

Allah says : Allah says : ““ and be steadfast in and be steadfast in prayer ,practice regular Zakat and Bow prayer ,practice regular Zakat and Bow

downdown

Your heads with those who downYour heads with those who down …… .. ..

( (Al-Baqara- 43Al-Baqara- 43 ) )

Zakat in THe SunnahZakat in THe Sunnah

وسلم : عليه الله صلي الله رسول وسلم :قال عليه الله صلي الله رسول قال

إله” , ال أن شهادة خمس علي اإلسالم إله” , بني ال أن شهادة خمس علي اإلسالم بنيوإقام , , ورسوله عبده محمدا وأن الله وإقام , , إال ورسوله عبده محمدا وأن الله إال

الزكاة الصالة , الصالة , إيتاء الزكاة و إيتاء و , , و البيت و , , وحج البيت وحجرمضان ” رمضان ”صوم صوم

البخاري ) البخاري ) رواه رواهومسلم (ومسلم (

Zakat in Sunnah-contZakat in Sunnah-cont..

The Messenger of AllahThe Messenger of Allah””( peace be upon Him ( peace be upon Him ) said : ) said : ““ Islam has been built on five pillars Islam has been built on five pillars , Testifying that there is no God but Allah , Testifying that there is no God but Allah and Mohammed is the messenger of and Mohammed is the messenger of Allah, performing the prayers, paying the Allah, performing the prayers, paying the Zakat, making, the pilgrimage to the Zakat, making, the pilgrimage to the

house of Allah , and fasting Ramadanhouse of Allah , and fasting Ramadan ““

( ( Buhkary and MuslimBuhkary and Muslim) )

Zakat Accounting TopicsZakat Accounting Topics( Contents of the Book )( Contents of the Book )

This Book deals with Fiqh and This Book deals with Fiqh and Accounting of Zakat (Alms) according Accounting of Zakat (Alms) according to Islamic Jurisprudence . It consists of to Islamic Jurisprudence . It consists of the followingthe followingTopicsTopics: :

- -Zakat Rules.( Fiqh )Zakat Rules.( Fiqh ). . - -Zakat Accounting Rules( Principles )Zakat Accounting Rules( Principles )..

- -Zakat Accounting StatementsZakat Accounting Statements.. - -Zakat DuersZakat Duers..

Chapter OneChapter One

Zakat RulesZakat Rules

((Zakat FiqhZakat Fiqh))

Zakat MeaningZakat Meaning

Zakat means , in Language , : Zakat means , in Language , : Blessing, Purity, Growth and Blessing, Purity, Growth and UprightnessUprightness. .

It means in Shariah :a defined It means in Shariah :a defined allocating amount from a allocating amount from a defined money for an assigned defined money for an assigned peoplepeople. .

Zakat and SadaqaZakat and Sadaqa

Zakat may called Sadaqa , Allah says Zakat may called Sadaqa , Allah says ::”” of their properties ( money) take of their properties ( money) take Sadaqa , that may Purify and sanctify Sadaqa , that may Purify and sanctify

them and pray on there behalfthem and pray on there behalf…………....””بها ““ تزكيهم و تطهرهم صدقة أموالهم من بها خذ تزكيهم و تطهرهم صدقة أموالهم من خذ

عليهم عليهم وصل وصل- * - * The Word Sadaqah in this verseThe Word Sadaqah in this verse

refers to Zakat . But it sometimes refers to Zakat . But it sometimes refers to Charityrefers to Charity . .

-* -* Accordingly , every Zakat Accordingly , every Zakat is a Sadaqais a Sadaqa

And a Sadaqa may be a And a Sadaqa may be a Zakah or a Charity Zakah or a Charity . .

Zakat RulesZakat Rules الزكاة الزكاة أحكام أحكام

Muslim Scholars have summarized Muslim Scholars have summarized Zakat Rules as followZakat Rules as follow: :

- -Zakat is a Farida from Allah Zakat is a Farida from Allah (obligatory )(obligatory ) . .

- -Zakat is a Financial WorshipZakat is a Financial Worship. .

- -Zakat is a BelieveZakat is a Believe. .

- -Zakat is Compulsory to MuslimsZakat is Compulsory to Muslims..

- -Zakat is Due to an assigned ReceiversZakat is Due to an assigned Receivers..

- -Zakat is Annuity , except Zakat on Zakat is Annuity , except Zakat on PlantsPlants

and Fruits , and on Rakazand Fruits , and on Rakaz. .

- -No Zakat until Wealth exceeds NisabNo Zakat until Wealth exceeds Nisab

- -No Duality in ZakatNo Duality in Zakat..

- -Zakat affairs are the ResponsibilityZakat affairs are the Responsibility

of Governmentof Government..

- -Due Zakat does not obsoleteDue Zakat does not obsolete. . - -Zakat is Obligatory to Muslims anyZakat is Obligatory to Muslims any

where in the worldwhere in the world..-- - The Muslim who denies the ObligatoryThe Muslim who denies the Obligatory

- of Zakat is a Non-believer ( Kafir)of Zakat is a Non-believer ( Kafir), , - and who refuses to pay it , is a and who refuses to pay it , is a

Disobeyer Disobeyer..- - -

Zakat and Tax DifferencesZakat and Tax Differences

--Zakat is a financial Worship ,and a pillar Zakat is a financial Worship ,and a pillar of Islamic Religion , but Tax is imposed of Islamic Religion , but Tax is imposed by the Government by Low ragardlessby the Government by Low ragardless

to Religionto Religion..

- -Zakat is based on Religious and EthicalZakat is based on Religious and Ethical Values ,but Tax mostly ignores suchValues ,but Tax mostly ignores such

Values and based on monetary factorsValues and based on monetary factors-. -.

- -Zakat is calculated according Zakat is calculated according to Fiqh Rules , but Tax is to Fiqh Rules , but Tax is calculated according to calculated according to Governmental Rules Governmental Rules..

-

- - -Zakatable wealth is gained Zakatable wealth is gained from Good and Halal Sources, from Good and Halal Sources, but Tax but Tax Revenues and Revenues and Incomes may be earned from Incomes may be earned from Non-Halal and Worse Sources Non-Halal and Worse Sources from the sight of Islam Rulesfrom the sight of Islam Rules. .

- - Zakat Rules are stable and permanentZakat Rules are stable and permanent

for each Time and place because theyfor each Time and place because they

excreted from Quran and Sunnah ,whileexcreted from Quran and Sunnah ,while

Tax Rules are variableTax Rules are variable..

- - Zakat purifies soul and money ,whileZakat purifies soul and money ,while

Tax does notTax does not. .

AccordinglyAccordingly:, :,

Tax is not a ZakatTax is not a Zakat

Zakat is not a TaxZakat is not a Tax

Chapter TwoChapter Two

Zakat Zakat AccountingAccounting

RulesRules

Zakat Accounting Meaning

It mans the calculation, reviewing and announcing of Zakat on money .It is governed by a group of Accounting rules, extracted from the sources of Islamic Shari’ah,

Zakat Accounting Zakat Accounting ObjectivesObjectives

They are as followThey are as follow::

- - Determining the Zakat BaseDetermining the Zakat Base. .

- - Calculating the Due amount of ZakatCalculating the Due amount of Zakat. .

- - Preparing Zakat Statements and Preparing Zakat Statements and ReportsReports. .

- - Distributing Due Zakat amongstDistributing Due Zakat amongst

its Duersits Duers..

ZAKAT ACCOUNTING RULESZAKAT ACCOUNTING RULES( PRINCIPLES )( PRINCIPLES )

Zakat Accounting Zakat Accounting Rules are as FollowRules are as Follow::

Zakat is calculated according to

the lunar year. Counting starts when the amount of money attains the Nisab (the minimum amount on

which Zakat should be paid). This includes all kinds of Zakat except

Zakat on agriculture, fruits, mineral assets and Rikaz (metals found in

the earth).

1 .The Lunar Year

2 .Independence of each Year:

Each Zakat year is an independent one, and Zakat on a given amount of money should not be more than once in the same year. Duality should be avoided. The Prophet (Peace be upon him) said: “No

duality in Zakat giving” . .

3 Actual or Assumed Growth :

Actual or assumed growth of an Actual or assumed growth of an

amount of money is a condition for amount of money is a condition for any Zakat is to be given from this any Zakat is to be given from this money. Therefore, Zakat is not due money. Therefore, Zakat is not due on fixed assets or things for on fixed assets or things for personal use. This is because the personal use. This is because the condition of actual or assumed condition of actual or assumed

growth would not be metgrowth would not be met..

4 .Zakat Base should reach Nisab

Zakat is due on money which is abounding (more than basic needs). No Zakat is due for little amounts of money. The amount of money should reach the Nisab. This guarantees that only those who have the capacity of paying will be obliged

to pay .

5 .Calculating Zakat on the Total or Net Zakatable Money

For every kind of money or activity there is a rule for calculation Zakat which is due on it. Some are calculated in relation to the total amount and others are calculated in relation to the net amount ( Property).

6 .Grouping Money of the Same kinds together as

Zakatable Base :

It is permissible to group cash money of wealth to cash money available from offers of commerce and other gained cash money, so that for all these monies there would be one Nisab

and one Zakat Year .

7 .Evaluating Zakatable Money according to the Current value.

Evaluating cash money of wealth and cash money from offers of commerce to define the due Zakat should be according to the current value at the time of paying Zakat. They should not be evaluated according to the historic value, cost or market, whichever is

less .

Equations of Equations of calculating Zakat calculating Zakat

They are as followsThey are as follows: :

.1Receptacle of Zakat = Zakat Base =

.2Zakatable Money

.3 (Assets (,)Less - ) Zakatable Liabilities which are due to be paid

at the moment .

2 .Zakatable Money( Assets )=

Assets which meet the conditions of obligatory Zakat.

3 .Zakatable Liabilities = which are due in

short time.4 .Due Zakat = Zakat Base By Zakat

Rate

Conditions of Zakatable MoneyThey are as follows:a. It should be a full ownershipa. It should be a full ownership..

b. It should be Growing actually b. It should be Growing actually or assumedor assumed

c. The completion of one c. The completion of one Lunar Year except for Lunar Year except for Zakat on agriculture, Zakat on agriculture, fruits, mineral wealth fruits, mineral wealth

or Rikaz in earthor Rikaz in earth..

d. Not other kind of Zakat has d. Not other kind of Zakat has been paid on the same been paid on the same Zakatable Money Zakatable Money within the same yearwithin the same year..

e. Zakatable Money should e. Zakatable Money should exceeds Basic Needs exceeds Basic Needs . .

f. Zakatable Money should not f. Zakatable Money should not include a Debt which is include a Debt which is due at the time.(short term due at the time.(short term Debts)Debts)

g. Zakatabe Base should reach g. Zakatabe Base should reach the the (Nisab)(Nisab) . .

Conditions of Zakatable Liabilities

They are Short Term Liabilities which are due payment according to the

following conditions :

.aLiabilities should be related

.b to the activity.

b. Liabilities should be due payment during the coming

year .

c. Liabilities should be legally permissible .

Nisab = the minimum amount of

Due Zakat

It is equal to It is equal to 85 grams of pure gold. A gram should be evaluated according to current prices at the time of paying Zakat in the country in which the

original money is located.

The Amount of Due Zakat

When Zakat Base money once reaches the Nisab , the Due Zakat is calcuated as follow : Zakat Base x the price of

Zakat .

The Price of Zakat=

Zakat Rate It varies according to the kind

of money and activity. It ranges between 2.5% and

20% of Zakatable Base .

Executive Procedures Executive Procedures for Calculating Zakatfor Calculating Zakat

Steps of Calculating ZakatSteps of Calculating Zakat

( (Zakat Accounting ProceduresZakat Accounting Procedures) )

Zakat should be calculated Zakat should be calculated accordingaccording to the following stepsto the following steps::

11 . .Defining the date completion Defining the date completion the Lunar year. This date the Lunar year. This date varies according to the varies according to the circumstances of the circumstances of the

Zakat giver ( Payer)Zakat giver ( Payer) . .

With the exception of Zakat on With the exception of Zakat on agriculture, fruits, minerals and agriculture, fruits, minerals and minerals in the earth. In these minerals in the earth. In these cases Zakat should given at time cases Zakat should given at time of harvest or the acquisition of of harvest or the acquisition of

the mineralsthe minerals . .

In the case of defending the Lunar In the case of defending the Lunar year for the first time, the date year for the first time, the date of beginning and the date of of beginning and the date of completing should be defined completing should be defined according to the date of reaching according to the date of reaching

the the NisabNisab amount amount . .

22 . .Different Monies owned by the Different Monies owned by the Zakat Payer should be Zakat Payer should be assessed atassessed at

the end of year according to the end of year according to the rules of Zakat the rules of Zakat . .

From this money it should be From this money it should be defined on which Zakat must defined on which Zakat must be given. They are called be given. They are called

Zakatable Money ( Assets) Zakatable Money ( Assets) . .

33 . .Assessment of Taxable Assessment of Taxable Liabilities (deductions) which Liabilities (deductions) which are due to be deducted from are due to be deducted from Zakatable money according to Zakatable money according to

the rules of Zakatthe rules of Zakat . .

44 . .Defining the receptacle of Zakat Defining the receptacle of Zakat ( Zakat Base ) by the deduction ( Zakat Base ) by the deduction of Due Liabilities from of Due Liabilities from Zakatable Money by the following Zakatable Money by the following

equationequation . .

The receptacle of Zakat ( Zakat Base )The receptacle of Zakat ( Zakat Base ) = =

Zakatable Money Zakatable Money –– Due Liabilities Due Liabilities..

55 - -Calculating the Nisab as Calculating the Nisab as mentionedmentioned

before. Each kind of Zakat has before. Each kind of Zakat has a special Nisaba special Nisab. .

66 . .A comparison should made A comparison should made between the Zakat Base, between the Zakat Base, defined in step 4 above, with defined in step 4 above, with Nisab Nisab defined in step 5. So as to defined in step 5. So as to know whether Zakat is due or know whether Zakat is due or not. If the Zakat Base has not. If the Zakat Base has reached the amount of reached the amount of NisabNisab, ,

then Zakat would be Duethen Zakat would be Due . .

77 . .Define the amount which should Define the amount which should be taken from the receptacle be taken from the receptacle of Zakat ( Zakat Base ), it is as of Zakat ( Zakat Base ), it is as a a Percentage % , Percentage % , it is culled the Price of Zakatit is culled the Price of Zakat , ,

It varies from 2,5% to 20% ofIt varies from 2,5% to 20% of Zakat BaseZakat Base

88 . .Calculating the amount of Zakat Calculating the amount of Zakat by multiplying the amount of by multiplying the amount of the receptacle by the the receptacle by the amount of the price (or amount of the price (or percentage) of Zakat. The percentage) of Zakat. The result should be the amount of result should be the amount of

due Zakatdue Zakat..

99 . .Define who pays the due Zakat Define who pays the due Zakat aa

followfollow: : a. For individuals and personal a. For individuals and personal

establishmentsestablishments : :

The individuals or the owner should The individuals or the owner should pay the due Zakatpay the due Zakat..

b. For partnershipb. For partnership : :

The amount of the due Zakat The amount of the due Zakat should be divided between the should be divided between the partners, each according to partners, each according to the percentage ofhis share in the percentage ofhis share in

the capital of partnershipthe capital of partnership..

c. For investment companiesc. For investment companies : :

The amount of the due Zakat The amount of the due Zakat should be divided on the should be divided on the number of shares to know number of shares to know the amount of Zakat due on the amount of Zakat due on each share. Each investor each share. Each investor should then pay Zakat should then pay Zakat according to his ownership of according to his ownership of

sharesshares..

d. For partnerships of labor and d. For partnerships of labor and capital capital (mudarabah (mudarabah SahrSahr’’iyyah)iyyah) : : The laborer The laborer (Mudarib)(Mudarib) pay Zakat pay Zakat according to his share of profits. according to his share of profits. Whereas the financier Whereas the financier (Mumawwil) (Mumawwil) should pay Zakat should pay Zakat on the capital and the profit less on the capital and the profit less

the laborerthe laborer’’s shares share..

1010 . .Zakat Amount should be Zakat Amount should be distributed according to its duers distributed according to its duers in the light of the rules in the light of the rules

of Islamic Law of Islamic Law (Shari(Shari’’ah)ah) . .

It is permissible to give Zakat to It is permissible to give Zakat to institutes or committees of Zakat institutes or committees of Zakat to redirect the funds in their due to redirect the funds in their due activities and persons according activities and persons according

to Islamic Law to Islamic Law (Shari(Shari’’ah)ah) . .

Zakat DuersZakat Duers

Zakat Funds should be spent as Zakat Funds should be spent as mentioned in the Holy Quranmentioned in the Holy Quran::

وتعالي : سبحانه الله وتعالي :يقول سبحانه الله يقول

والعـاملين” المساكين و للفقراء الصدقات والعـاملين” إنما المساكين و للفقراء الصدقات إنماو الرقـاب وفـــــي قلوبهم المؤلفــة و و عليها الرقـاب وفـــــي قلوبهم المؤلفــة و عليهافريضة السبيل وابن الله سبيل وفي فريضة الغارمين السبيل وابن الله سبيل وفي الغارمين

حكيم ” عليم والله الله حكيم ” من عليم والله الله التوبة) : من التوبة) : سورة ( (6060سورة

““ Zakat are for the Poor, and the Zakat are for the Poor, and the Needly,andNeedly,andThose Employed to administer the funds, Those Employed to administer the funds, for those whose hearts have been for those whose hearts have been recently reconciled to Truth , for those in recently reconciled to Truth , for those in Bondage and in Debt , In the cause of Bondage and in Debt , In the cause of Allah , and the Wayfarer , Ordained by Allah , and the Wayfarer , Ordained by Allah , and Allah is full of knowledge and Allah , and Allah is full of knowledge and

WisdomWisdom . . ““ ( (Al Tawbah -60Al Tawbah -60) )

The Duers of Zakat as mentioned in The Duers of Zakat as mentioned in thisthis

Verse are as f0llowVerse are as f0llow: :

11 . .The poorThe poor..

22 . .The needy peopleThe needy people..

33 . .Those employed to administer the Those employed to administer the Funds Funds..

44 . .Those whose hearts have been Those whose hearts have been recently reconciled to recently reconciled to

TruthTruth

55 . .Those in BondageThose in Bondage..

66 . .Those in DebtThose in Debt..

77 . .In the cause of AllahIn the cause of Allah..

88 . .The wayfarersThe wayfarers..

We well discuss this in We well discuss this in moremore

detail in chapter fourdetail in chapter four

Zakat AccountingZakat AccountingTools and Tools and

MethodsMethods

In order to calculateIn order to calculate Zakat on money, Zakat on money, an accountant needs the following an accountant needs the following

tools and methodstools and methods : :

11 . .General Balance Sheet (Financial General Balance Sheet (Financial Position) made on the date of Position) made on the date of

calculating Zakatcalculating Zakat . .22 . .Final Accounts for the ended year, Final Accounts for the ended year,

on which Zakat is to be on which Zakat is to be calculatedcalculated..

33 . .Clarifications concerning the Balance Clarifications concerning the Balance Sheet and the final accounts, Sheet and the final accounts, such assuch as::

- - Current value of Zakatable assetsCurrent value of Zakatable assets..

- - Bad and good debts to be baidBad and good debts to be baid . .

- - Bad and good debts to be collectedBad and good debts to be collected..

- - Revenue from fixed assets Revenue from fixed assets which are for collecting or for which are for collecting or for investmentinvestment..

- - And other necessary And other necessary clarifications concerning clarifications concerning

calculating Zakatcalculating Zakat..

44 . .The price of Gold at the time The price of Gold at the time when paying Zakat is due, in when paying Zakat is due, in order to calculate the order to calculate the NisabNisab

55 . .Different Monies possessed by Different Monies possessed by the Zakat giver should be the Zakat giver should be grouped if they are of the grouped if they are of the

same kindsame kind..

66..Different contemporary Different contemporary FatwasFatwas

concerning Zakatconcerning Zakat . .

77 . .The guide for calculating ZakatThe guide for calculating Zakat..

88 . .Other accounting tools and methods Other accounting tools and methods which may be useful for which may be useful for

calculating Zakatcalculating Zakat . .

The diagram in the following The diagram in the following summarizes the procedure summarizes the procedure forfor calculating Zakat on calculating Zakat on

moneymoney..

Diagram for calculating Diagram for calculating ZakatZakat

Starting PointStarting Point

( ( 11))

((22))

Prepare the general Balance Sheet and clarifications on it

Define and assess the Zakat assets

((33))

((44))

((55))

Define and assess liabilities which must be met

Define the receptacle of Zakat by deducing( 3 )from (2)(Zakat Base )

Define the Nisab according to the price of gold

((66))

((77))

((88))

Compare the receptacle of Zakat with the Nisab

Calculate the Due Zakat if the receptacle reaches the Nisab

The Due Zakat = Zakat Base By Zakat Rate

Third ChapterThird Chapter

ZakatZakat Accounting Accounting Statements Statements

( Forms)( Forms)

This chapterThis chapter includes a numberincludes a number

of simplified accounting of simplified accounting Statements to calculate Zakat on Statements to calculate Zakat on money and other activities in the money and other activities in the light of information mentioned in light of information mentioned in

the previous chaptersthe previous chapters . .

These statements are meant to These statements are meant to be used as a guide for be used as a guide for

accountants when assessing the accountants when assessing the receptacle of Zakat, and when receptacle of Zakat, and when

advising the Zakat giver, whether advising the Zakat giver, whether he is an owner of a personal he is an owner of a personal

establishment or a partner with establishment or a partner with others in a private company or a others in a private company or a

share holder in an investment share holder in an investment companycompany . .

The Statements are as followsThe Statements are as follows::

11 . .A Statement to calculate A Statement to calculate Zakat on wealth in cashZakat on wealth in cash..

22.. A Statement to calculate Zakat A Statement to calculate Zakat on Commerce and Industrial on Commerce and Industrial

WealthWealth . .

33 . .A Statement to calculate Zakat A Statement to calculate Zakat on Plants and Fruits on Plants and Fruits..

44 . .A Statement to calculate Zakat A Statement to calculate Zakat on Cattle on Cattle . .

55 . .A Statement to calculate Zakat A Statement to calculate Zakat on mineral and marine wealth, on mineral and marine wealth, and minerals in the earthand minerals in the earth . .

66 . .A Statement to calculate Zakat A Statement to calculate Zakat on Revenues from Investment on Revenues from Investment in Fixed Assetsin Fixed Assets..

77 . .A Statement to calculate Zakat A Statement to calculate Zakat on revenue from Labor on revenue from Labor..

88 . .A Statement to calculate Zakat A Statement to calculate Zakat on revenue from Freelance on revenue from Freelance

WorkWork . .

( ( 11))

Zakat Accounting Zakat Accounting Statements on Cash Statements on Cash

wealthwealth

النقدية ( (( الثروة النقدية (زكاة الثروة زكاة

Zakat on cash wealth includes: Banknotes, Coins, Silver, Gold Money as well as Ingots of gold, Current Accounts in Banks and Investment Accounts in Banks and Investments in Shares and

Bonds and Like Investments.

The The Nisab Nisab for cash wealth is for cash wealth is 85 grams of pure gold, or its 85 grams of pure gold, or its

equivalent in cash, or 595 equivalent in cash, or 595 grams of pure silver. The grams of pure silver. The

Islamic Commission for Islamic Commission for Research has recommended Research has recommended

to use theto use the Nisab Nisab in gold in gold..

The Zakat Rate on Cash Wealth is The Zakat Rate on Cash Wealth is 2.5%2.5%

The Amount of Due ZakatThe Amount of Due Zakat==

Zakat Base by Zakat RateZakat Base by Zakat Rate

The calculation steps are as The calculation steps are as followsfollows : :

a. Define the time when the a. Define the time when the Zakat is due Zakat is due (Al-Hawl)(Al-Hawl), , which starts from the time which starts from the time when the amount of money when the amount of money

reaches reaches NisabNisab..

b. Define all items of Cash Wealth, b. Define all items of Cash Wealth, on which Zakat must be on which Zakat must be paid (Zakatable paid (Zakatable

Money)Money) . .

c. Asset all items of cash wealth c. Asset all items of cash wealth according to market value according to market value

at the time when Zakat is at the time when Zakat is duedue . .

d. Deduct all Liabilities on the d. Deduct all Liabilities on the Zakat giver from his cash Zakat giver from his cash wealth so that to know wealth so that to know the receptacle of Zakat.the receptacle of Zakat.

( Zakat Base )( Zakat Base )..

e. Compare between the e. Compare between the receptacle of Zakat and the receptacle of Zakat and the NisabNisab, which is equivalent , which is equivalent to 85 grams of gold to 85 grams of gold according to the market value. If according to the market value. If the receptacle reaches the the receptacle reaches the NisabNisab, then Zakat is due to be , then Zakat is due to be

paidpaid . .

f. Calculate the amount of Zakat f. Calculate the amount of Zakat by multiplying the by multiplying the

receptacle by the price of receptacle by the price of Zakat, which is 2.5%Zakat, which is 2.5% . .

The following statement shows The following statement shows an example of calculating Zakat an example of calculating Zakat

on cash wealthon cash wealth::

Zakat Statement on Cash Wealth Zakat Statement on Cash Wealth for the year endedfor the year ended/ / / /

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Elements of cash wealthElements of cash wealth:: - -Saudi ryalSaudi ryal

- -American Dollar (after American Dollar (after assessing according to assessing according to market price)market price)

- -Gold and silver monies (after Gold and silver monies (after defining weight or number) defining weight or number)

****

****

****

Zakat Statement on Cash Wealth Zakat Statement on Cash Wealth for the year ended / / for the year ended / / (Continue)(Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

- -Pound Sterling (after assessing Pound Sterling (after assessing according to market price)according to market price)

- -Ingots of gold and silver (after Ingots of gold and silver (after defining weight)defining weight)

- -Investment bonds (after assessing Investment bonds (after assessing according to market price) according to market price)

- -Jewelry for investment (after Jewelry for investment (after assessing according to market assessing according to market price)price)

- -Jewelry which exceeds the amount Jewelry which exceeds the amount normally used for beautification normally used for beautification..

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Zakat Statement 0n Cash Wealth Zakat Statement 0n Cash Wealth for the year ended / / for the year ended / / (Continue)(Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

**Total Zakat cash moneyTotal Zakat cash money

Deduced: Debts which must be paid Deduced: Debts which must be paid now by the Zakat giver (if any)now by the Zakat giver (if any)

* *Cash wealth Zakat ReceptacleCash wealth Zakat Receptacle•Compare with theCompare with the Nisab Nisab (the (the

equivalent to 85 grams of gold) if equivalent to 85 grams of gold) if receptacle reaches thereceptacle reaches the Nisab Nisab, then , then Zakat should be calculated as followsZakat should be calculated as follows::

* *Amount of ZakatAmount of Zakat= =

Zakat receptacle x 2.5%Zakat receptacle x 2.5%= = ……

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((22))Accounting Zakat Accounting Zakat

Statements on Trading Statements on Trading and Industrial Wealthand Industrial Wealth

التجارة) عروض التجارة) زكاة عروض زكاةوالصناعة (والصناعة (

This Zakat is imposed on This Zakat is imposed on Wealth for Trading which is Wealth for Trading which is to be bought or sold to be bought or sold with the intention of with the intention of Trading to earn a profitTrading to earn a profit..

Goods (properties ) for acquisition Goods (properties ) for acquisition and personal use and not for selling and personal use and not for selling

or trade are not Zakatable. No Zakat, or trade are not Zakatable. No Zakat, therefore, are due on them, as they therefore, are due on them, as they

are not added to Zakat Baseare not added to Zakat Base

such assuch as: : Fixed Assets andFixed Assets and

Personal Assets for usePersonal Assets for use. .

The definition of receptacle of The definition of receptacle of Zakat (Zakat Base ) on Wealth Zakat (Zakat Base ) on Wealth

for trading and calculating their for trading and calculating their amount should be done amount should be done

according to the following stepsaccording to the following steps::

a) Define the end of the Zakat year. a) Define the end of the Zakat year. Which may be the same date as Which may be the same date as the end of the financial year for an the end of the financial year for an

establishment or a companyestablishment or a company..

b) Define and assess the elements of b) Define and assess the elements of Zakat such as goods, duties, Zakat such as goods, duties,

documents of payment, documents of payment, investments in stock for investments in stock for

trading and cash in banks and cash in trading and cash in banks and cash in safe ..etcsafe ..etc . .

c) Define and assess the elements of c) Define and assess the elements of immediate current liabilities which are immediate current liabilities which are due for payment from the Zakatable due for payment from the Zakatable

WealthWealth . .

d) Define the Receptacle of Zakat d) Define the Receptacle of Zakat ( Zakat Base ) by deducing the current ( Zakat Base ) by deducing the current liabilities (item c) from the Zakat liabilities (item c) from the Zakat assets (item b) and add any earned assets (item b) and add any earned

moneymoney

((if applicableif applicable.).)

e) Define the amount of the e) Define the amount of the NisabNisab, , which is the equivalent to 85 grams which is the equivalent to 85 grams of gold , and then compare with the of gold , and then compare with the

receptacle of Zakat receptacle of Zakat

f) Calculate the amount of Zakat. If f) Calculate the amount of Zakat. If the receptacle reaches the the receptacle reaches the NisabNisab, , Zakat should be calculated as 2.5% Zakat should be calculated as 2.5% in the case of a lunar year, and in the case of a lunar year, and 2.577% in the case of a solar year2.577% in the case of a solar year . .

The following statement shows a The following statement shows a form for calculating Zakat on form for calculating Zakat on

Trading Wealth and the question Trading Wealth and the question of other trading activities such as of other trading activities such as

industrial activityindustrial activity::

Zakat Statement on Trading and Zakat Statement on Trading and Industry WealthIndustry Wealth

for the year endedfor the year ended/ / / /

ItemItem

Sub-Sub-totaltotal

TotaTotall

* *Zakatable Wealth for tradingZakatable Wealth for trading: : such such asas::

- -Goods for TradingGoods for Trading

- -Duties / documents of paymentDuties / documents of payment

- -Investments for tradeInvestments for trade . .

- -Cash in banksCash in banks..

- -Cash in safeCash in safe..

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Zakat Statement onTrading and Zakat Statement onTrading and Industry Wealth Industry Wealth

for the year endedfor the year ended/ / / /

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Deduced: Short Term Liabilities: such Deduced: Short Term Liabilities: such asas::

-Debtors / documents of paymentDebtors / documents of payment

-( ( to be paidto be paid .) .)

- -SuppliersSuppliers..

- -Loans dueLoans due . .

- Other Short Term Liabilities.- Other Short Term Liabilities.

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Zakat Statement onTrading and Zakat Statement onTrading and Industry WealthIndustry Wealth

for the year ended / / (Continue)for the year ended / / (Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Net Zakat Wealth for TradeNet Zakat Wealth for Trade

Added:Added: Earned money (if any)Earned money (if any)..**The receptacle of Zakat on wealth for The receptacle of Zakat on wealth for

trade.( Zakat Base )trade.( Zakat Base )

•Compare with theCompare with the Nisab Nisab (the (the equivalent to 85 grams of gold) if the equivalent to 85 grams of gold) if the Zakat Base reaches theZakat Base reaches the Nisab Nisab, Zakat , Zakat should be calculated as followsshould be calculated as follows::

* *Amount of Due ZakatAmount of Due Zakat= =

Zakat Base x 2.5%Zakat Base x 2.5%= = ……

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((33))

Zakat Accounting Zakat Accounting StatementStatement

on Plants and fruits on Plants and fruitsوالثمار ( ( ( الزروع والثمار ( زكاة الزروع زكاة

WhatWhat is meant by agriculture is meant by agriculture is anything which comes out is anything which comes out of the earth and is planted of the earth and is planted by seeds, from which man, by seeds, from which man, animal and bird feed. And, animal and bird feed. And, by fruits everything which by fruits everything which trees carry which is to be trees carry which is to be

eateneaten..

Zakat on agriculture and fruits Zakat on agriculture and fruits are due at the time of are due at the time of harvest or collecting, according harvest or collecting, according to Allah to Allah’’s instructions instruction : :

يوم : ) حقه وآتوا تعالي و تبارك الله يوم : ) قال حقه وآتوا تعالي و تبارك الله قالحصاده (حصاده (

…“…“but render the dues that are but render the dues that are proper on the day that harvest is proper on the day that harvest is gatheredgathered””

((Al-AnAl-An’’amam, or Cattle, 141, or Cattle, 141))

Therefore, if an area of land Therefore, if an area of land produces more then one crop produces more then one crop within the year, its owner should within the year, its owner should render zakat on each crop render zakat on each crop

separatelyseparately . .

The following are steps of The following are steps of Calculating the Zakat of Zakat Calculating the Zakat of Zakat on agriculture and fruits and on agriculture and fruits and calculating their Due amountscalculating their Due amounts::

a) Measure the total production of the a) Measure the total production of the land either by production quantity or land either by production quantity or

cashcash . .

b) Define the expenses on the production, b) Define the expenses on the production, if the opinion adopted is that which says if the opinion adopted is that which says that expenses should be deduced as far that expenses should be deduced as far

as they do not exceed the third, which as they do not exceed the third, which is the opinion of the is the opinion of the Sixth Sixth FiqhFiqh Seminar Seminar

of Barakahof Barakah..

c) Define the Zakat Base by deducing c) Define the Zakat Base by deducing (item b) from the (item c)(item b) from the (item c)..

d) Define the amount of the d) Define the amount of the NisabNisab,, which which is equivalent to 5 Awsaq, or the is equivalent to 5 Awsaq, or the equvalent to 50 Egyptian equvalent to 50 Egyptian KaylahKaylah, or 653 , or 653 kg of wheatkg of wheat

d) Define the Zakat Rate according to the d) Define the Zakat Rate according to the Method of Watering , 5% or 10% Method of Watering , 5% or 10% . .

e) Calculate the amount of Zakat as e) Calculate the amount of Zakat as followsfollows::

- -In the case of watering by costIn the case of watering by cost::

Amount of ZakatAmount of Zakat= =

Zakat Base x 5%Zakat Base x 5% = = …………

- -In the case of watering without costIn the case of watering without cost::

Amount of ZakatAmount of Zakat= =

Zakat Base x 10%Zakat Base x 10% = = …………

The following statement shows a The following statement shows a form for calculating Zakat onform for calculating Zakat on

PlantsPlants andand fruitsfruits : :

Zakat Statement on Plants and Zakat Statement on Plants and fruitsfruits

for the crop for the crop…………

ItemItem Sub-Sub-totaltotal

TotaTotall

* *The value of the cropThe value of the crop::

- -Deduced: Deduced: - The expenses of farming (with - The expenses of farming (with the condition that they do not exceed one the condition that they do not exceed one

third of the value of the crop)third of the value of the crop) . .

- -The cost of farmingThe cost of farming..

- -Governmental taxesGovernmental taxes..

- -Other expenses related to the cropOther expenses related to the crop..

Net value of the cropNet value of the crop..Deduced: Currently due debts (if any)Deduced: Currently due debts (if any)..

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Zakat Statement on PlantsZakat Statement on Plantsand Fruits for the cropand Fruits for the crop…………(Continue)(Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Zakat Base of Plants and fruitsZakat Base of Plants and fruits..

•Compare with theCompare with the Nisab Nisab, the value of which is 5 , the value of which is 5 Awsaq or their equivalent. if the Zakat Base reaches Awsaq or their equivalent. if the Zakat Base reaches thethe Nisab Nisab, Zakat should be calculated as follows:, Zakat should be calculated as follows:

Amount of Due ZakatAmount of Due Zakat::

* * in the case of watering by costin the case of watering by cost::

Zakat Base x 5%Zakat Base x 5%= = ……

* *in the case of watering without costin the case of watering without cost::

Zakat Base x 10%Zakat Base x 10%= = ……

* *The amount of Zakat should be taken from The amount of Zakat should be taken from the cropthe crop..

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((44))

An Accounting Statement An Accounting Statement for for

Zakat on CattleZakat on Cattle األنعام ((( األنعام (زكاة زكاة

WhatWhat is meant by cattle is camels, is meant by cattle is camels, cows, sheep. Zakat is due on them cows, sheep. Zakat is due on them only if they are bred for only if they are bred for multiplication on cattle differs multiplication on cattle differs according to the kind of species. according to the kind of species. For camels it is five, for sheep it is For camels it is five, for sheep it is forty, whereas for cows it is thirty. forty, whereas for cows it is thirty. One should refer to One should refer to FikhFikh books for books for more detailsmore details . .

The following steps should be The following steps should be followed to assess the receptacle followed to assess the receptacle of Zakat on cattle and to of Zakat on cattle and to calculate its value at the end of calculate its value at the end of

the yearthe year : :

a) Define the number of cattle, a) Define the number of cattle, deducing the working deducing the working animals and the ones ready animals and the ones ready for trade (for which there is a for trade (for which there is a different way of different way of calculating Zakatcalculating Zakat..

b) Compare the number with b) Compare the number with NisabNisab. If it is less than the . If it is less than the NisabNisab, , then no Zakat is duethen no Zakat is due..

c) Define which category the c) Define which category the number falls into, in order to number falls into, in order to define the amount of due Zakatdefine the amount of due Zakat..

d) Define the Zakat due according d) Define the Zakat due according to tables in Fiqh booksto tables in Fiqh books . .

We include on next Slide a form We include on next Slide a form for calculating the Zakat on for calculating the Zakat on cattlecattle..

Zakat Statement on Cattle Zakat Statement on Cattle for the year endedfor the year ended/ / / /

ItemItem CamelCamelss

CowsCowsSheepSheep

* *The total amount of The total amount of cattlecattle::

DeducedDeduced::

- -Working animals (exempted)Working animals (exempted)..

- - -Animals prepared for tradeAnimals prepared for trade

-( ( there is a different system there is a different system of calculating their Zakatof calculating their Zakat .) .)

* *The receptacle for Zakat on The receptacle for Zakat on cattlecattle..

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Zakat Statement on Cattle Zakat Statement on Cattle for the year endedfor the year ended/ / / /

ItemItem CamelCamelss

CowsCowsSheepSheep

The receptacle for Zakat on The receptacle for Zakat on cattlecattle..

• * *Compare with theCompare with the Nisab Nisab (5 (5 camels, 30 cows, 40 sheep), if camels, 30 cows, 40 sheep), if the receptacle reaches thethe receptacle reaches the NisabNisab::

* *Calculate Calculate the amount of the amount of ZakatZakat according to the according to the relevant schedulesrelevant schedules..

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((55)) An Accounting Statement An Accounting Statement

for Zakat on mineral and for Zakat on mineral and marine wealth and marine wealth and

minerals in the earth minerals in the earth والمعادن) ( الركاز والمعادن) (زكاة الركاز زكاة

Mineral and marine wealth Mineral and marine wealth include anything of value which include anything of value which is brought out from the earth is brought out from the earth or the bottom of rivers, seas or or the bottom of rivers, seas or oceans. Minerals in earth oceans. Minerals in earth (Rikaz)(Rikaz) are treasures which are are treasures which are buried in the earthburied in the earth..

The The NisabNisab for minerals and marine for minerals and marine wealth is the same as the wealth is the same as the NisabNisab for cash wealth, i.e., the for cash wealth, i.e., the equivalent to 85 grams of gold. On equivalent to 85 grams of gold. On the other hand, Zakat is due on the other hand, Zakat is due on minerals in the earth regardless of minerals in the earth regardless of their quantity. For both categories their quantity. For both categories there is no need to wait until a there is no need to wait until a

year endsyear ends . .

The following steps are for The following steps are for defining the receptacle of defining the receptacle of Zakat on minerals and marine Zakat on minerals and marine

wealthwealth : :

a) Define the net production from a) Define the net production from the earth or sea, on which the earth or sea, on which

Zakat must be paidZakat must be paid..

b) Compare the net production b) Compare the net production with the with the Nisab Nisab (the equivalent (the equivalent to 85 grams of gold) in the case to 85 grams of gold) in the case of mineral wealth. For of mineral wealth. For RikazRikaz there is no there is no NisabNisab..

c) Calculate the amount of Zakat, c) Calculate the amount of Zakat, if the receptacle reaches the if the receptacle reaches the NisabNisab, , the basis of 2.5% for the basis of 2.5% for

minerals and 20% forminerals and 20% for Rikaz Rikaz..

We include on next slide a form We include on next slide a form for calculating the Zakat on for calculating the Zakat on

mineral and marine wealthmineral and marine wealth..

Zakat Statement on Zakat Statement on mineral wealth for operation number mineral wealth for operation number

………… dated on dated on…………

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Net value of mineral Net value of mineral and marine wealthand marine wealth::**

- -Net value of mineral wealthNet value of mineral wealth..

- - Net value of marine wealthNet value of marine wealth..

Net value of mineral and Net value of mineral and marine wealthmarine wealth..

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Zakat Stateent on Zakat Stateent on mineral wealth for operation number mineral wealth for operation number

………… dated on dated on…………(Continue)(Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

Net value of mineral and marine Net value of mineral and marine wealthwealth..

•Compare the Compare the Nisab Nisab (85 grams of (85 grams of gold) with the receptacle of Zakat. gold) with the receptacle of Zakat. If the receptacle reaches the If the receptacle reaches the Nisab Nisab, , then Zakat should be calculated as then Zakat should be calculated as followsfollows::

* *Amount of ZakatAmount of Zakat= =

Zakat Base x 2.5%Zakat Base x 2.5%= =

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* * Zakat on mineral and marine wealth Zakat on mineral and marine wealth after the completion of production after the completion of production

sorting, purification or cleaning and sorting, purification or cleaning and preparation for salepreparation for sale . .

Machinery, manpower and other Machinery, manpower and other expenses of production are not be expenses of production are not be deduceddeduced..

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An Accounting Statement An Accounting Statement for Zakat on revenue for Zakat on revenue of Fixed Assetsof Fixed Assets

المستغالت) ( المستغالت) (زكاة زكاة

ItIt is a Zakat on revenue is a Zakat on revenue from investing Fixed Assets from investing Fixed Assets reoccurring, such as real reoccurring, such as real estate, cars and othersestate, cars and others..

No Zakat is due on the actual No Zakat is due on the actual assets because they are of the assets because they are of the

same category as assets obtained same category as assets obtained for establishments (fixed assets). for establishments (fixed assets).

Zakat, however is due on their Zakat, however is due on their revenue once these revenues revenue once these revenues

reach the reach the NisabNisab, after deducing , after deducing actually paid expenses and debts actually paid expenses and debts

which are currently duewhich are currently due . .

Receptacle of Zakat on Receptacle of Zakat on investment assets is calculated investment assets is calculated

by deducing actually paid by deducing actually paid expenses and debts which are expenses and debts which are

currently due from revenuecurrently due from revenue

Due Zakat is calculated accordingDue Zakat is calculated according

to the following stepsto the following steps: :

a) Define the total annual a) Define the total annual revenue at the end of revenue at the end of

yearyear . .

b) Define all expenses of b) Define all expenses of getting the revenuegetting the revenue..

c) Deduce expenses which c) Deduce expenses which are actually paid from are actually paid from the total revenue to the total revenue to define the net revenue, define the net revenue, on which Zakat must on which Zakat must

be paidbe paid..

d) Deduce currently due debts d) Deduce currently due debts which the Zakat giver must which the Zakat giver must pay and also the cost of pay and also the cost of original matters, if they were original matters, if they were not deduced from any other not deduced from any other receptacle of Zakatreceptacle of Zakat..

e) The net of all the above should e) The net of all the above should be added to any cash and be added to any cash and trade goods owned by the trade goods owned by the Zakat giver and on which no Zakat giver and on which no Zakat is paid at the end of Zakat is paid at the end of the year to ascertain the the year to ascertain the

receptacle.(Zakat Base )receptacle.(Zakat Base ) . .

f) Compare receptacle (e) with the f) Compare receptacle (e) with the NisabNisab, which is the equivalent to , which is the equivalent to 85 grams of gold. If the receptacle 85 grams of gold. If the receptacle reaches the reaches the NisabNisab, then Zakat , then Zakat should be calculated on the basis should be calculated on the basis of 2.5%, which is the chosen of 2.5%, which is the chosen

opinion for the present guideopinion for the present guide . .

The Following is a Statement The Following is a Statement for Zakat on Revenue from for Zakat on Revenue from

Investment Fixed AssetsInvestment Fixed Assets

Zakat Statement on Revenue from Zakat Statement on Revenue from Fixed Assets in the year which is Fixed Assets in the year which is ending / / (Continue)ending / / (Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Total annual revenueTotal annual revenue * *DeduceDeduce::

- -Costs of and expenses which Costs of and expenses which are related to the revenue and are related to the revenue and which are actually paidwhich are actually paid..

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Zakat Statement on Revenue from Zakat Statement on Revenue from Investment Fixed Assets in the year Investment Fixed Assets in the year which is ending / / (Continue)which is ending / / (Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

* *DeduceDeduce::

- -The expenses of the original The expenses of the original matter which is actually paidmatter which is actually paid..

- -Debts which are due currentlyDebts which are due currently..

Receptacle of Zakat on revenue Receptacle of Zakat on revenue from investment assets( Zakat from investment assets( Zakat Base )Base )

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Zakat Statement on Revenue from Zakat Statement on Revenue from Investment Fixed Assets in the year Investment Fixed Assets in the year which is ending / / (Continue)which is ending / / (Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Add cash, earned money, net Add cash, earned money, net of receptacle of trade if no Zakat is of receptacle of trade if no Zakat is paid on thempaid on them..

Receptacle of Zakat ( Zakat Receptacle of Zakat ( Zakat Base )Base )

•Compare with theCompare with the Nisab Nisab (the (the equivalent to 85 grams of gold) when equivalent to 85 grams of gold) when receptacle reaches thereceptacle reaches the Nisab Nisab, Zakat , Zakat is as followsis as follows::

The Amount of due ZakatThe Amount of due Zakat= =

Zakat Base Zakat Base x x 2.5% 2.5%

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77.. An Accounting Statement An Accounting Statement

for Zakat on revenue for Zakat on revenue from Workfrom Workالعمل) ( كسب العمل) (زكاة كسب زكاة

This category includes This category includes wages, salaries, income from wages, salaries, income from freelance work and won money. freelance work and won money. Zakat must paid on what Zakat must paid on what remains of this money at the remains of this money at the end of the year by adding it to end of the year by adding it to other monies owned by the other monies owned by the Zakat giver when calculating Zakat giver when calculating the the Nisab Nisab and the Zakat yearand the Zakat year..

The following are the steps The following are the steps to define the receptacle of to define the receptacle of Zakat and to calculate what Zakat and to calculate what is due at the end of year is due at the end of year::

a) Define what remains from a) Define what remains from the revenue at the end of the revenue at the end of the year after deducing the year after deducing what is actually paid from what is actually paid from costs of basic needs and costs of basic needs and after paying outstanding after paying outstanding debts, if there were any which debts, if there were any which were not deduced from were not deduced from

other receptacles of Zakatother receptacles of Zakat . .

b) Compare what remains in step b) Compare what remains in step (a) with the Nisab (85 (a) with the Nisab (85 grams of gold) to know grams of gold) to know whether Zakat is due orwhether Zakat is due or notnot . .

c) Calculate the amount of Zakat c) Calculate the amount of Zakat if the receptacle reaches if the receptacle reaches the the NisabNisab, on the basis of , on the basis of

2.5%2.5%..

The Following is a Statement The Following is a Statement for calculating Zakat on for calculating Zakat on revenue from workrevenue from work..

Zakat Statement on Revenue from Zakat Statement on Revenue from WorkWork

in the year in the year which is endingwhich is ending/ / / /

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Total Salary during the yearTotal Salary during the year

* *Total other revenues during the yearTotal other revenues during the year

* *DeduceDeduce::

- - Costs of basic needs which are actually Costs of basic needs which are actually paidpaid..

- - - Costs of acquiring the revenue which is Costs of acquiring the revenue which is actually paid actually paid . .

- - Paid DebtsPaid Debts..

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Zakat Statement on Revenue from Zakat Statement on Revenue from Work in the year Work in the year

which is ending / / (Continue)which is ending / / (Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

Net salary and other revenuesNet salary and other revenues * *AddAdd::

Other cash monies (if there are any) on Other cash monies (if there are any) on which no Zakat is paidwhich no Zakat is paid..

Receptacle Of Zakat( Zakat Receptacle Of Zakat( Zakat Base )Base )

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Zakat Statement on Revenue from Zakat Statement on Revenue from Work in the year Work in the year

which is ending / / (Continue)which is ending / / (Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

Compare with theCompare with the Nisab Nisab (the equivalent to 85 grams of (the equivalent to 85 grams of gold), If the receptacle reaches gold), If the receptacle reaches thethe Nisab Nisab, then Zakat is , then Zakat is

calculated as followscalculated as follows::

Amount of Zakat dueAmount of Zakat due= = Zakat Base x 2.5%Zakat Base x 2.5%= = ……

((88))

An Accounting Statement An Accounting Statement of Zakat on revenue from of Zakat on revenue from

Freelance ProfessionsFreelance Professionsالحرة) ( المهن الحرة) (زكاة المهن زكاة

The following are the steps The following are the steps to define and measure to define and measure the receptacle of Zakat on the receptacle of Zakat on revenue from freelance revenue from freelance professionsprofessions::

a) The professional should define a a) The professional should define a date for ending the Zakat date for ending the Zakat year, which may be the end year, which may be the end of the financial year for of the financial year for

exampleexample..

b) Calculate all direct revenues b) Calculate all direct revenues from practicing the from practicing the profession from the profession from the beginning to the end of the beginning to the end of the Zakat yearZakat year..

c) Define expenses and costs c) Define expenses and costs which were actually spent in which were actually spent in order to get the revenue from order to get the revenue from

practicing the professionpracticing the profession . .

d) Define the basic needs for the d) Define the basic needs for the Zakat giver and his dependants Zakat giver and his dependants which were actually spent during which were actually spent during

the yearthe year..

e) Define the debts which were e) Define the debts which were paid by the Zakat giver paid by the Zakat giver during the year (if there were during the year (if there were

any)any) . .

f) Define the receptacle of Zakat by f) Define the receptacle of Zakat by deducing (b, c, d, e,) from deducing (b, c, d, e,) from

(a)(a)..

g) Compare the receptacle from g) Compare the receptacle from the previous step with the the previous step with the NisabNisab (85 grams of gold) (85 grams of gold)..

h) Calculate the amount of Zakat if h) Calculate the amount of Zakat if the receptacle reaches the the receptacle reaches the Nisab Nisab

on the basis of 2.5% on the basis of 2.5%..

A Statement for calculating A Statement for calculating Zakat on revenue from Zakat on revenue from freelance professions is on next freelance professions is on next slide. A form for calculating slide. A form for calculating Zakat on revenue from Zakat on revenue from freelance professions is on next freelance professions is on next slideslide..

Zakat Statement on Revenue from Zakat Statement on Revenue from Freelance Professions in the year Freelance Professions in the year

which is endingwhich is ending/ / / /

ItemItem Sub-Sub-totaltotal

TotaTotall

* *Total revenues during the yearTotal revenues during the year * *DeduceDeduce::

- - Costs of practicing the professionCosts of practicing the profession..

- - - Costs of basic needs of the Zakat Costs of basic needs of the Zakat giver and his dependants, which giver and his dependants, which

are actually paidare actually paid..

* *DeduceDeduce::

- -Paid debtsPaid debts

****

****

****

****

****

****

Zakat Statement on Revenue from Zakat Statement on Revenue from Freelance Freelance ProfessionsProfessions in the year in the year

which is ending / / which is ending / / (Continue)(Continue)

ItemItem Sub-Sub-totaltotal

TotaTotall

Receptacle of Zakat: ( Zakat Receptacle of Zakat: ( Zakat Base)Base)

Compare with theCompare with the Nisab Nisab (the (the equivalent to 85 grams of gold), equivalent to 85 grams of gold),

If the receptacle reaches theIf the receptacle reaches the NisabNisab, then the amount of Zakat , then the amount of Zakat

is as followsis as follows : :

The Amount of Zakat dueThe Amount of Zakat due= =

Zakat Base x 2.5%Zakat Base x 2.5%= = ……

********

CHAPTER FOURCHAPTER FOUR

ZAKAT DUERESZAKAT DUERESMASARIF AL-ZAKATMASARIF AL-ZAKAT

Zakat Duers in QuranZakat Duers in Quran

الله • eلeَب gِق من محددة مصارف الله للزكاة eلeَب gِق من محددة مصارف للزكاةسَبحانه ِقوله فى ورد كما ، وجل سَبحانه عز ِقوله فى ورد كما ، وجل عز

gنrم eوتعالى :وتعالى : gنrمeِإ اِءg ــــــــــــــِإ eر eق vُفxلgل vات eِقeد rالص اِءg ا eر eق vُفxلgل vات eِقeد rالص ا

gينgاك eسeمxال eوgينgاك eسeمxال eو gة eُفrل eَؤ vمxال eو ا eهxيeلeع eينgل gامeعxال eو gة eُفrل eَؤ vمxال eو ا eهxيeلeع eينgل gامeعxال eو eين gمgارeغxال eو gاِب eِق الر| وeفgي xْم vهvوُبvل vِق eين gمgارeغxال eو gاِب eِق الر| وeفgي xْم vهvوُبvل vي ِقgفeي وgفeو

eم|ن ة� eيَضgر eف gيلgَب rالس gنxاُب eو gهrالل gيلgَب eس eم|ن ة� eيَضgر eف gيلgَب rالس gنxاُب eو gهrالل gيلgَب eسعeلgيْم� vهrالل eو gهrيْم� اللgلeع vهrالل eو gهrيْم� اللgِك eيْم� َحgِك eَح : [التوُبة التوُبة] : سورة سورة

6060]]. .

““ Zakat are for the Poor, and the Zakat are for the Poor, and the Needly,andNeedly,andThose Employed to administer the funds, Those Employed to administer the funds, for those whose hearts have been for those whose hearts have been recently reconciled to Truth , for those in recently reconciled to Truth , for those in Bondage and in Debt , In the cause of Bondage and in Debt , In the cause of Allah , and the Wayfarer , Ordained by Allah , and the Wayfarer , Ordained by Allah , and Allah is full of knowledge and Allah , and Allah is full of knowledge and

WisdomWisdom . . ““ ( (Al Tawbah -60Al Tawbah -60) )

Zakat Duers ( Masarif )Zakat Duers ( Masarif )

The Duers of Zakat as mentioned in The Duers of Zakat as mentioned in the Holy Quran are as f0llowthe Holy Quran are as f0llow: :

11 . .The Poor.Those are under the standardThe Poor.Those are under the standard of Living ,i.e. They suffer in finding theof Living ,i.e. They suffer in finding the

essencials of basic liveessencials of basic live. . 22 . .The Needy people: Those are under theThe Needy people: Those are under the

normal standard of livenormal standard of live. . 33 . .Those employed to administer the Those employed to administer the

Funds Funds..

Zakat Duers- contZakat Duers- cont..

44 . .Those whose hearts have Been Those whose hearts have Been recently reconciled to Truth recently reconciled to Truth

and become Muslim and become Muslim..

55 . .Those in Bondage., such as to freeThose in Bondage., such as to free Muslim PrisonersMuslim Prisoners. .

66 . .Those in Debt: such as thoseThose in Debt: such as those

whom are Debaters and whom are Debaters and unableunable

to pay their Debtsto pay their Debts. .

77 . .In the cause of Allah: for In the cause of Allah: for GihadGihad

to make the word of Allah is to make the word of Allah is thethe

Hiarer , and who Fight for Hiarer , and who Fight for IslamIslam

88 - -The Wayfarer : Travellers The Wayfarer : Travellers Whom their Money has Whom their Money has

been lost oir finishedbeen lost oir finished . .

Zakat Duers in The SunnahZakat Duers in The Sunnah

سلم : عليه الله صلي الله رسول سلم :يقول عليه الله صلي الله رسول يقول

فقرائهم ” .... ...“ إلي فترد أغنيائهم من فقرائهم ” .... ...“ تؤخذ إلي فترد أغنيائهم من تؤخذمسلم) (مسلم) (

” ” The Prophet ( PBUH. ) said : Take The Prophet ( PBUH. ) said : Take from the Rich among them and paid it from the Rich among them and paid it

to the Poor among them to the Poor among them …….( related .( related by Moslim)by Moslim)

Zakat Duers RulesZakat Duers Rules

Muslim Scholars have summarized the Muslim Scholars have summarized the main Rules of Zakat Dures as follow :main Rules of Zakat Dures as follow :

1- The Poverty : those under Living1- The Poverty : those under Living

StandardStandard

2- The Needy : those who need for 2- The Needy : those who need for

satisfy the essentials of Living satisfy the essentials of Living

33 - -Zakat Funds should not be paid to richZakat Funds should not be paid to rich

people or to any person able to workpeople or to any person able to work. .

44 - -Zakat Funds should not be given toZakat Funds should not be given to

Relatives whom the Zakat payer isRelatives whom the Zakat payer is

compulsory to spend, such as Parentscompulsory to spend, such as Parents

55 - -It is permitted to transfer Zakat FundsIt is permitted to transfer Zakat Funds

from place to another for Poor Relativesfrom place to another for Poor Relatives..

•66 - -It is permitted to give Zakat Funds toIt is permitted to give Zakat Funds to

• the followingthe following: :

• * * Poor StudentsPoor Students

• * * Poor Silly PeoplePoor Silly People

• * * Poor RelativesPoor Relatives

• * * Poor Coming to MarriagePoor Coming to Marriage

• * * Poor OrphansPoor Orphans

•77 - -It is permitted for the Wife to give hereIt is permitted for the Wife to give here

• Zakat Fund to here poor HusbandZakat Fund to here poor Husband

• and it is not permitted for the and it is not permitted for the HusbandHusband

• to give his Wife his Zakat Fundto give his Wife his Zakat Fund. .

•88 - -It is permitted to give Zakat Funds toIt is permitted to give Zakat Funds to

• Social and Religious SocietiesSocial and Religious Societies

•99 - -It is permitted to transfer Zakat FundsIt is permitted to transfer Zakat Funds

• to Mugahideen ( Holy Strugglers forto Mugahideen ( Holy Strugglers for

• the cause of Allah ) abroadthe cause of Allah ) abroad. .

•1010--It is permitted to pay Zakat Funds toIt is permitted to pay Zakat Funds to

• Islamic Societies and Establishments Islamic Societies and Establishments which struggle against the Enemies which struggle against the Enemies

of Islam of Islam . .

•1111 - -It is allowed to pay Zakat in AdvanceIt is allowed to pay Zakat in Advance

• but not permitted to delay it except but not permitted to delay it except there is a Legistrate Necessity there is a Legistrate Necessity. .

•1212 - -When you are intended to pay ZakatWhen you are intended to pay Zakat

• you should to make Niyya and prayyou should to make Niyya and pray

• Allah and Praise HimAllah and Praise Him . .

FinishedFinished

تتم • بنعمته الذي لله الحمد تتم و بنعمته الذي لله الحمد والصالحاتالصالحات

•Praise may be to Praise may be to AllahAllah

Zakat Accounting Zakat Accounting GlossaryGlossary

Compiled ByCompiled By

Dr. Hussien Hussien ShehataDr. Hussien Hussien ShehataProfessor of AccountingProfessor of Accounting

�g�gAl-Azhar UniversityAl-Azhar University

ZakatZakat الزكاة الزكاة •

الزكاة ) ( • أَحِكام الزكاة ) ( ِقواعد أَحِكام Zakat Zakat ِقواعدRulesRules

الزكاة • الزكاة مُفاهيْم Zakat ConceptsZakat Concepts مُفاهيْم

الزكاة • الزكاة أسس Zakat PrinciplesZakat Principlesأسس

الزكاة • الزكاة وعاِء Zakat BaseZakat Base وعاِء

• ) الزكاة ) معدل ( نسَبة الزكاة ) معدل Zakat RateZakat Rate نسَبة

الزكاة • الزكاة نماذج Zakat FormsZakat Formsنماذج

الزكاة • الزكاة ِقائمة Zakat Zakat ِقائمةStatementStatement

الواجَبة • الزكاة الواجَبة مقدار الزكاة Zakat Zakat مقدارDueDue

الزكاة • الزكاة تقرير Zakat ReportZakat Report تقرير

•) ( المزكي الزكاة ) (دافع المزكي الزكاة Zakat PayerZakat Payerدافع

الزكاة • الزكاة معدالت Zakat RatesZakat Ratesمعدالت

الزكاة • الزكاة ِقانون Zakat LawZakat Lawِقانون

الزكاة • الزكاة مقدار Zakat AmountZakat Amount مقدار

الزكاة • الزكاة ثواِب Zakat RewardZakat Rewardثواِب

الزكاة • الزكاة تحصيل Zakat CollectionZakat Collection تحصيل

الزكاة • الزكاة أداِء Zakat PaymentZakat Payment أداِء

الزكاة • الزكاة َحصيلة Zakat ReceiptsZakat Receiptsَحصيلة

الزكاة • الزكاة دافع Zakat PayersZakat Payers دافع

الزكاة • الزكاة مستحقي Zakat DuersZakat Duers مستحقي

•) ( الزكاة مانع الزكاة من ) (المتهرِب الزكاة مانع الزكاة من Zakat ZakatالمتهرِبEvadersEvaders

الزكاة ) ( • جاَحد الزكاة الزكاة ) ( منِكر جاَحد الزكاة Zakat DenierZakat Denierمنِكر

الزكاة • علي الزكاة العامل علي Zakat AdministratorZakat Administratorالعامل

الزكاة • الزكاة مصلحة Zakat Authority UnitZakat Authority Unitمصلحة

الزكاة • الزكاة مصلحة Zakat Authority AgentZakat Authority Agentمصلحة

الزكاة • الزكاة مذكرة Zakat MemorandumZakat Memorandumمذكرة

الزكاة • الزكاة فقهاِء Zakat ScholarsZakat Scholarsفقهاِء

Zakat AccountantsZakat Accountantsمحاسَبواالزكاةمحاسَبواالزكاة•

للزكاة • الشرعي للزكاة المراجع الشرعي Zakat Shariah Zakat ShariahالمراجعAuditorAuditor

الزكاة • الزكاة ُبطاِقة Zakat CardZakat Card ُبطاِقة

الزكاة • الزكاة ملف Zakat FileZakat File ملف

الزكاة • الزكاة فترة Zakat PeriodZakat Periodفترة

الزكاة • الزكاة مَؤشر Zakat Zakat مَؤشرIndexIndex

الزكاة • الزكاة معايير Zakat StandardsZakat Standardsمعايير

الزكاة • الزكاة وعاِء Zakat BaseZakat Baseوعاِء

الزكاة • الزكاة ِقوانين Zakat LawsZakat Lawsِقوانين

الزكاة • الزكاة نصاِب Zakat NisabZakat Nisab نصاِب

الواجَبة • الواجَبة الزكاة Zakat DueZakat Due الزكاة

الزكاة • من الزكاة معُفى من Free form ZakatFree form Zakat معُفى

مقدما • مدفوعة مقدما زكاة مدفوعة ZakatZakat Pre-paidPre-paid زكاة

مقدما • مدفوعة مقدما زكاة مدفوعة Fore ward ZakatFore ward Zakatزكاة

صُفة) (• صُفة) (زكوي الوعاِء الوعاِء ZakatableZakatableزكويZakatable BaseZakatable Base الزكويالزكوي

Zakatable WealthZakatable Wealth الثروةالزكويةالثروةالزكوية•

الزكوي • الزكوي المعدل Zakatable RateZakatable Rateالمعدل

الزكوية • الزكوية االيرادات Zakatable RevenuesZakatable Revenuesااليرادات

الزكوي • الزكوي الملف Zakatable FileZakatable Fileالملف

الزكوية • الزكوية الَبطاِقة Zakatable CardZakatable Cardالَبطاِقة

الزكوية • الزكوية الخصومات Zakatable DeductionsZakatable Deductions الخصومات

الزكوية • الزكوية المسموَحات Zakatable AllowancesZakatable Allowances المسموَحات

Zakatabl LimitZakatabl Limitالزكويالزكويالنصاِب النصاِب •

الزكوية • الثروة الزكوية صافى الثروة Zakatable Net WealthZakatable Net Wealth صافى

الزكاة • الزكاة نظام Zakat SystemZakat Systemنظام

الزكوي • النظام الزكوي وَحدات النظام Zakat System UnitsZakat System Unitsوَحدات

الزكوي • النظام الزكوي أجزاِء النظام Zakat System PartsZakat System Partsأجزاِء

المال • المال زكاة Zakat on MoneyZakat on Moneyزكاة

الدخل • على الدخل الزكاة على Zakat on IncomeZakat on Incomeالزكاة

االيرادات • على االيرادات الزكاة على Zakat on RevenuesZakat on Revenuesالزكاة

النقدية • الثروة على النقدية الزكاة الثروة على Zakat on Cash MoneyZakat on Cash Moneyالزكاة

التجارية • الثروة على التجارية الزكاة الثروة على Zakat on Commercial WealthZakat on Commercial Wealthالزكاة

الصناعية • الثروة على الصناعية الزكاة الثروة على Zakat on Industrial WealthZakat on Industrial Wealthالزكاة

الثروة • على الثروة الزكاة على Zakat on Real Estate WealthZakat on Real Estate Wealthالعقارية العقارية الزكاة

األنعام • األنعام زكاة Zakat on LivestockZakat on Livestock زكاة

والثمار • الزروع والثمار زكاة الزروع Zakat on Plants and FruitsZakat on Plants and Fruits زكاة

األنعام • األنعام زكاة Zakat on LivestockZakat on Livestockزكاة

والثمار • الزروع والثمار زكاة الزروع Zakat on Plants and Zakat on Plants and زكاةFruitsFruits

المرتَبات • على المرتَبات زكاة على Zakat on SalariesZakat on Salariesزكاة

العقارية • االستثمارات على العقارية الزكاة االستثمارات على الزكاة

Zakat on Investment in Real EstateZakat on Investment in Real Estate

PropertiesProperties

المَؤجرة • العقارات ِإيرادات على المَؤجرة الزكاة العقارات ِإيرادات على الزكاة

Zakat on Revenues From RealZakat on Revenues From Real

Estate PropertiesEstate Properties

الحرة • المهن ِإيرادات على الحرة الزكاة المهن ِإيرادات على الزكاة

Zakat on Revenues from Non-Professional Zakat on Revenues from Non-Professional Activities Activities

الحلي • علي الحلي الزكاة علي Zakat on Zakat on الزكاةJewelryJewelry

الديون • علي الديون الزكاة علي Zakat on DebtsZakat on Debtsالزكاة

األسهْم • علي األسهْم الزكاة علي السندات الزكاة السندات و و

Zakat on Stocks and BondsZakat on Stocks and Bonds

المستغالت • المستغالت زكاة Zakat Al-MustaghalatZakat Al-Mustaghalat زكاة

زكوي • زكوي محاسب Zakat AccountantZakat Accountant محاسب

الزكوية • المحاسَبية الزكوية الدفاتر المحاسَبية Zakat Accounting Zakat Accounting الدفاترBooksBooks

الزكوية • المحاسَبية الزكوية السجالت المحاسَبية السجالت

Zakat Accounting RecordsZakat Accounting Records

الزكوية • المحاسَبة الزكوية مُفاهيْم المحاسَبة مُفاهيْم

Zakat Accounting ConceptsZakat Accounting Concepts

الزكوية • المحاسَبة الزكوية تقارير المحاسَبة تقارير

Zakat Accounting ReportsZakat Accounting Reports

الزكوية • المحاسَبة الزكوية مَبادئ المحاسَبة مَبادئ

Zakat Accounting PrinciplesZakat Accounting Principles

الزكوية • المحاسَبة الزكوية ِإجراِءات المحاسَبة ِإجراِءات

Zakat Accounting ProceduresZakat Accounting Procedures

الزكوية • المحاسَبة الزكوية جداول المحاسَبة جداول

Zakat Accounting SchedulesZakat Accounting Schedules

الزكوية ِقوائْم ِقوائْم • الزكوية المحاسَبة المحاسَبة

Zakat Accounting StatementsZakat Accounting Statements

الزكوية • المحاسَبة الزكوية عمليات المحاسَبة عملياتZakat Accounting OperationsZakat Accounting Operations

الزكوية • المحاسَبة الزكوية أساليب المحاسَبة أساليبZakat Accounting TechniquesZakat Accounting Techniques

الزكوية • المحاسَبة الزكوية طرق المحاسَبة طرقZakat Accounting MethodsZakat Accounting Methods

زكوي • زكوي فحص Zakat InvestigationsZakat Investigationsفحص

الزكاة / • تقدير الزكاة / تقييْم تقدير Zakat AppraisalZakat Appraisal تقييْم

الزكاة • الزكاة تحديد Zakat Zakat تحديدDeterminationDetermination

الزكاة • الزكاة تقدير Zakat AssessmentZakat Assessmentتقديرالزكاة • الزكاة ِقياس Zakat MeasurementZakat Measurementِقياس

الزكاة • الزكاة تخُفيض Zakat ReductionZakat Reductionتخُفيض

الزكوي • الزكوي االفصاح Zakat DeclarationZakat Declaration االفصاح

الزكاة • الزكاة تقدير Zakat EstimationZakat Estimationتقدير

•) ( الخرص للزكاة الحِكمى (التقدير ( الخرص للزكاة الحِكمى التقدير

Zakat Subjective EvaluationZakat Subjective Evaluation

الزكاة • الزكاة تقدير Zakat Zakat تقديرJudgmentJudgment

الزكاة • الزكاة ِقَبول Zakat AcceptionZakat Acceptionِقَبول

الزكوي • االِقرار فى الزكوي تعديالت االِقرار فى تعديالت

Zakat Declaration AdjustmentsZakat Declaration Adjustments

الزكوي • الزكوي المراِقب Zakat ControllerZakat Controllerالمراِقب

الزكوي) ( • المدِقق الزكوي) ( المراجع المدِقق Zakat AuditorZakat Auditor المراجع

الزكوي • الزكوي الُفاَحص Zakat InvestigatorZakat Investigatorالُفاَحص

الزكوي • الزكوي الُفاَحص Zakat InspectorZakat Inspector الُفاَحص

الزكوي • السنوى الزكوي التقرير السنوى Zakat Annual ReportZakat Annual Report التقرير

الزكوي • الزكوي الموِقف Zakat PositionZakat Positionالموِقف

الزكوية • الزكوية النماذج Zakat FormsZakat Formsالنماذج

للزكاة • الشرعي للزكاة التقرير الشرعي Zakat Shariah ReportZakat Shariah Reportالتقرير

الزكاة • الزكاة مَؤسسة Zakat EstablishmentZakat Establishment مَؤسسة

الزكاة • شَؤون الزكاة ُبيت شَؤون Zakat Affairs HouseZakat Affairs House ُبيت

مستحقي ) (• الزكاة مستحقي ) (مستلمي الزكاة Zakat Zakat مستلميReceiversReceivers

للزكاة • الشرعية للزكاة الهيئة الشرعية الهيئة

Zakat Shariah Authority CommitteeZakat Shariah Authority Committee

الزكوي • الزكوي الُفقيه Zakat ScholarZakat Scholar الُفقيه

الزكاة • الزكاة فقه Zakat FiqhZakat Fiqhفقه

الِكريْم • القرآن في الِكريْم الزكاة القرآن في Zakat in QuranZakat in Quranالزكاة

السنة • في السنة الزكاة في -Zakat in Al-Zakat in AlالزكاةSunnahSunnah

Zakat ReceiversZakat Receivers

الزكاة • الزكاة مصارف ..Zakat ReceiversZakat Receiversمصارف

الزكاة • الزكاة مستحقي Zakat DuersZakat Duersمستحقي

The PoorThe Poorالفقراء الفقراء •

The needyThe needy المساكين المساكين •

عليها • عليها العاملين The Administer of FundsThe Administer of Fundsالعاملين

قلوبهم • قلوبهم المؤلفة Whose Hearts have Whose Hearts have المؤلفةbeenbeen

reconciled to Truthreconciled to Truth

الرقاب • الرقاب في Those in BondageThose in Bondageفي

Those in DebtThose in Debtالغارمون الغارمون •

الله • سبيل الله في سبيل In The Cause of In The Cause ofفيAllahAllah

السبيل • السبيل إبن WayfarerWayfarerإبن

الكريم • الكريم القرآن The Holy QuranThe Holy Quranالقرآن

الشريف • الشريف الحديث TraditionTraditionالحديث

القرآن • من القرآن آية من A Verse of theA Verse of theآية

صحيح • صحيح حديث Correct HadithCorrect Hadithحديث

اإلسالمي • اإلسالمي الفقه Islamic JurisprudenceIslamic Jurisprudenceالفقه

Legitimate=HalalLegitimate=Halalالحالل الحالل •

Forbidden=Forbidden=HaramHaramالحرام الحرام •

•

FinishedFinished

Praise be to AllahPraise be to Allah

تتم بنعمته الذي لله تتم الحمد بنعمته الذي لله الحمدالصالحاتالصالحات