?????
(
????
:
????
zak?t
, "??? ?? ?????? ???? ????", ??
????? ??-???
???? ?????
, "???????? ?? ????? ",
[1]
?? "
?????
"
[2]
) ?????? ??? ?? ?????? ?? "??? ????" ??, ????? ??????? ??? ?? ?????? ?? ?? ?? ??? ??? ???? ?? ???? ???? ???
[3]
[4]
?????
???
????
(?????) ?? ??? ????? ?? ?? ????? ??.
[5]
????? ??? ????? ?? ??? ?? ???? ??? ???? ????? ?????? ?? ??? ??? ??? ??? ?? ???? ??????? ?? ??? ??????? ???
?????? ???? ?? ?????? ???? ??? ??????? ??? ?? ?? ???? ???? ??, ?? ?? ???????? ?? ???? ?? ??? ?? ????? ?? ?????? ?????? ??? ?? ??? ???? ???? ????? ??????? ?? ?? ????? ???? ???? ?? ?? ?????? ?? ??.
[6]
[7]
????? ??? ????? ?? ??? ?? ???? ??? ???? ????? ?????? ?? ??? ??? ??? ??? ?? ???? ??????? ?? ??? ??????? ???
??????
??
?????
?? ??????? ?? ?? ???????
???????
?? 52.5 ???? ????? (612.36 ?????) ?? 7.5 ???? (87.48 ?????) ???? ?? ???? ????? ???? (???? ?? ????? ??? ????? ?? ?????? ????? ?? ?? ???? ????? ????) ?? ??????? ?? ????? ?? ?????? ??? ?????, ???, ????? ?????? ?????? ?? ?? ??? ????? ???? ?? ???? ??? ?? ?? ????? ??? ????? ???? ?? ???? ??? (?????? ????) ??? ???? ??? ?????? ??? (????, ?????????? ???, ???? , ????? ?????? ??????) ?? 2.5 % ?????? ??????? ?? ??? ??? ???? ?? ??????? ?? ??????? ??????? ?? ? ?? ??? ?? ????? ???? ????
?????? ??? ???? "?????" 33 ??? ???????? ??? ?? ?? ????????? ????? ?? ??? ??? ????? ?? ?????? ??? ??? ????? ?? ????? ?? ????? ????? ?? ?? ??? ??? ?????? ???? ??? ??? ?? ??? ??? ?????? ?? ?????? ?? ???????? ??? ???
"????????? ?? ??? ???? ??? ?? ???????? ????? ???? ??? ?? ????? ????? ?? ??
?????
??, ???? ??? ???? ???? ???? ?? ?? ??? ??, ?? ?????? ? ??? ?? ?? ?? ? ?? ??????? ?????" (?????? 2:277)
"?? ?? ????? ???? ?? ???? ?? ??? ?? ?? ?????? ?? ????? ?? ??? ????? ?? ??? (
?????
) ?? ?? ?? ??????? ????? ?????? ? ??? - ????? ?? ?? (?????) ?????? ?????? ?? ?????? ???? ???? ????" (?????? 6:141)
??? ?? ???: ???? ????? (52 ???? 6 ????) ?? ?? ????? ??
?????
???? ??, ?? ???? ??? ?? ?? ?? ????? ???? ?? ?? ???? ???? (??????????? ?? ?? ????? ???,34 ?? ?????) ?? ?? ?? ????? ???? ??? ( ??? ?????? , ???? ???? 1447)
"??? ???? ?????????? ????? ?????? ?? ?????? ?? ??? ??????? ??? ????? ?? ????? ???? ??? ?? ??? ????? ?? ????? ???? ??? ??????? ???? ??????? ?? ????? ???? ??? ??????? ????? ?? ?? ???? ??????? ???? ??? ???? ????? ???? ?? ?? ?????? ?? ???? ??? ????? ???? ?? ???? ???? ???? ??
?????
???? ?? ????? ??? ?????? ?????? ???? ?? ????? ???? ???" (??? ???????, 7556)
????? ?? ????? ?? ?? ?? ??????????? ?? ??? ???? ?????? ?? ????? ???? ?? ????? ?? ?????? ?????.
????? ??? ???? ???, ????? ???? ???, ????? ???? ???? ???
[
??????? ????
]
????? ?? ??????? ?? ?????? ???
- ?????? ??
- ????? ?? ????? ??
????? ????? ?? ???? ???
[
??????? ????
]
????? ???? ?? ???? ???
- ?????? (?????????,??????,?????
- ????
- ???????
- ?????? (???? ?? ?????)
- ????? ?? ?????? ?? ????? ???? ????
- ??????? ????? (????? ?? ????? ??)
- ???????? ?? ??????? ?? ???
- ??????????? ?? ??? ???? ???
- ?????? ?? ?????? ??? (?????? ?? ??? ?? ?????? ?? ???
- ????????
- ???? ???? ???? (?????? ????)
(????? ???? 002 ?? ????? ??? 177 ?? ???? 009 ?? ???? ??? 60)
(??? ???? ??????)
????? ????? ???? ?? ????
[
??????? ????
]
????? ?? ????? ?? ???? ?? ????, ??????? ?? ?? ?????? ???? ?? ??????????? ???? ??, ???? ?????? ???? ?????, ??? ?? ??? ?? ???? ??, ?? ??? ??????? ?? ????? ????? ?? ????? ???? ?? ?????? ???? ???
- ↑
"Zakat Al-Maal (Tithing)"
.
Life USA
.
???
?? 2016-10-06 ?? ?????????
. ?????? ????
11 August
2016
.
- ↑
"Zakah"
.
www.islam101.com
.
???
?? 11 ??? 2017 ?? ?????????
. ?????? ????
2017-04-20
.
- ↑
Salehi, M (2014). "A Study on the Influences of Islamic Values on Iranian Accounting Practice and Development".
Journal of Islamic Economics, Banking and Finance
.
10
(2): 154?182.
?????
:
10.12816/0025175
.
Zakat is a religious tax that every Muslim has to pay.
- ↑
Lessy, Z (2009). "Zakat (alms-giving) management in Indonesia: Whose job should it be?".
La Riba Journal Ekonomi Islam
.
3
(1).
zakat is alms-giving and religiously obligatory tax.
- ↑
Hallaq, Wael (2013).
The impossible state: Islam, politics, and modernity's moral predicament
.
New York
:
Columbia University Press
. ??? 123.
????????????
9780231162562
.
- ↑
Mu?ammad ibn al-?asan ??s? (2010),
Concise Description of Islamic Law and Legal Opinions
,
ISBN 978-1904063292
, pp. 131?135
- ↑
Hefner R.W. (2006). "Islamic economics and global capitalism".
Society
.
44
(1): 16?22.
?????
:
10.1007/bf02690463
.
Zakat is a tax levied on income and wealth for the purpose of their purification.
|
---|
?????????
| | |
---|
????
| |
---|
????????? ?? ????
| |
---|
?????? ????????
| |
---|