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Author: Syaharina Binti Abdullah

Affiliation: Senior Syariah Executive (Collection), Lembaga Zakat Selangor and Malaysia, Malaysia

Keyword(s): Zakat, income, hawl, al-Mal al-Mustafad, school of law.

Abstract: Zakat al-Mal al-Mustafad refers to zakat on salary and income. It is considered as one of the contemporary issues even though in Malaysia there are various fatwas on its obligation on Muslims has been issued in many states. The related religious authorities under the Majlis Agama Islam Negeri (MAIN) has been adopting the views of Imam Yusof al-Qaradawi in this view. In Selangor, Zakat al-Mal al-Mustafad has become an individual obligatory on Muslim in 2004. Despite this, there are still some issues and challenges that worth to be discussed in regard to both in its implementation and challenges in this state. This research paper will discuss all the related issues especially pertaining to the implementation whether it is still in line of syariah perspectives or not. This is because hawl and nisab are the key arising issues in Zakat al-Mal al-Mustafad’s implementation in Selangor. These issues lead to the confusion for public in understanding the obligation on Zakat al-Mal al-Mustafad . The methodology used is a library study where various primary and secondary sources are analyzed critically to obtain real information on the issues discussed. The research finds that the implementation of Zakat al-Mal al-Mustafad in Selangor are still in line with the syariah understandings on zakat, Islamic contemporary thoughts and fatwas. Selangor Fatwa Council as the highest authority in religious matters in Selangor together with Lembaga Zakat Selangor have actively doing many researches on zakat from time to time. The research also find that there are many continuous efforts has been done by the Lembaga Zakat Selangor in its implementation such as salary deduction scheme, e-majikan and so on. (More)

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Paper citation in several formats:
Abdullah, S. (2018). Zakat Al-Mal Al-Mustafad in Selangor: It’s Implementation and Challenges. In 1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP; ISBN 978-989-758-315-5; ISSN 2184-2736, SciTePress, pages 33-36. DOI: 10.5220/0007076300330036

@conference{iciebp18,
author={Syaharina Binti Abdullah.},
title={Zakat Al-Mal Al-Mustafad in Selangor: It’s Implementation and Challenges},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP},
year={2018},
pages={33-36},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007076300330036},
isbn={978-989-758-315-5},
issn={2184-2736},
}

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP
TI - Zakat Al-Mal Al-Mustafad in Selangor: It’s Implementation and Challenges
SN - 978-989-758-315-5
IS - 2184-2736
AU - Abdullah, S.
PY - 2018
SP - 33
EP - 36
DO - 10.5220/0007076300330036
PB - SciTePress

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