The Expenditure of Zakat in Islamic Law

Abstract

This research deals with the study of one of the five pillars of Islam, namely Zakat: it is a financial worship imposed by Allah (swt) to purify money and soul from the disease of scarcity and miserliness, to achieve social solidarity among the members of society, to satisfy the needs of the poor and needy and transform them from zakat seekers to producers, to protect society from poverty, and to stay away from illegal ways of earning money such as theft, looting, robbery, usurpation, and others. Hence the Islamic Shari'ah has clarified the expenditure of zakaah, which is the means by which zakaah is paid, as it is clearly mentioned in the Qur' aan , which says (interpretation of the meaning): "Indeed, the righteous are the righteous and the needy, and the poor and the poor, and those who do good deeds, and those who are in the way of Allah, and the sons of the way, are obligatory from Allah, and Allah is All-Knowing, All-Wise" [al-Tawbah, verse 60]. These eight categories are the people of zakaah to whom zakaah is paid alone, and they are: 1. Poor people: those who do not have enough for themselves and their families. 2 – Poor people: those who have some wealth but it is not enough for them. 3 – Employees who are in charge of collecting and preserving zakaah. 4 – The author of their hearts: those who have influence to encourage them, or the new Muslims to strengthen their faith. 5 – In the case of necks: freeing slaves, or releasing captives and kidnapped persons. 6 – Debtors: Debtors who are unable to pay their debts. 7 – For the sake of Allah: charitable activities and mujahideen for the support of religion. 8 – Ibn al-Sabeel: The traveller on whom the maintenance has ceased. These are the zakaah banks, which are considered a precise divine system that guarantees the reach of rights to those who deserve them in a devotional manner, and they constitute an effective tool for social solidarity and economic development in the Muslim society.