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  • Zakat On Shares and Investment

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    A. Johan (AJ)
    12 visualizzazioni2 pagine
    As taken from Lembaga Zakat Selangor magazine called Asnaf, terbitan 12/2013.

    Titolo originale

    Zakat on Shares and Investment

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    As taken from Lembaga Zakat Selangor magazine called Asnaf, terbitan 12/2013.

    Copyright:

    © All Rights Reserved
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    12 visualizzazioni2 pagine

    Zakat On Shares and Investment

    Caricato da

    A. Johan (AJ)
    As taken from Lembaga Zakat Selangor magazine called Asnaf, terbitan 12/2013.

    Copyright:

    © All Rights Reserved
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 2

    english column

    Oleh: Mohd. Amin Ibrahim (aminz@e-zakat.com.my)

    Zakat On Shares And Investment


    Living life to the fullest, some said is the way we should live. In Islam, man does not live in this world just for the sake
    of successful living, in fact we aim for successful ending. Death is the beginning of the true life, when we can only
    reap what we have sown.

    VTMJNT BSF SFRVJSFE UP MJWF MJGF XIPMMZ


    JO BDDPSEBODF XJUI TIBSJBI 5P TJNQMJGZ
    our understandings, immediately after
    LBMJNBI TIBIBEBI QSPOVODJBUJPO PG FNCSBDJOH
    *TMBNJD GBJUI
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    DPNQMFNFOUFBDIPUIFSBOEDBOOPUCFTFQBSBUFE
    5IFJHOPSBODFPGPOFXJMMNBLFUIFQFSGPSNBODF
    PGUIFPUIFSPOFJOWBJO5IFTFUXPGVOEBNFOUBM
    XPSTIJQ JO *TMBN UFBDI VT UIF JNQPSUBODF PG
    TJNVMUBOFPVT SFMBUJPOTIJQ CFUXFFO POF BOE IJT
    $SFBUPS BOE BMTP SFMBUJPOTIJQ CFUXFFO IVNBO
    CFJOHT IBCMVNNJO"MMBIBOEIBCMVNNJOBOOBT
    

    PGBDPNQBOZDBOCFNFBTVSFECZUIFEJTUSJCVUJPO
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    TIBSFTBTTFFOBUUIFDBQJUBMNBSLFU
    ;BLBUXBTNBEFPCMJHBUPSZPOCVTJOFTTTJODF
    UIF UIF FBSMZ *TMBNJD EBZT #FGPSF UIF BEWFOU
    PG TIBSFT CPVSTF BOE DBQJUBM NBSLFU  [BLBU JT
    QBZBCMFGSPNUIFQFSTPOXIPPXOBCVTJOFTTPS
    BHSPVQPGQFSTPOXIPTIBSFTUIFDBQJUBMUPSVO
    BCVTJOFTT5IFPCMJHBUJPOPG[BLBUVQPOHSPVQPG
    QFSTPOTPXOJOHCVTJOFTTPSXFBMUIJTCBTFEPO
    UIF LIVMUBI QSJODJQMF  EFSJWFE GSPN UIF QSJODJQMF
    PG [BLBU QBZNFOU GSPN IFSE PG DBUUMF PXOFE CZ
    GFXQFSTPOT

    Investment At The Capital Market


    (Bursa Malaysia)

    "CPWF EJBHSBN JMMVTUSBUF UIF TFRVFODF PG


    the most fundamental obligation in Islam, as
    FYQMBJOFEJOUIFBVUIFOUJDIBEJUISFQPSUFECZCPUI
    #VLIBSJ.VTMJNNFOUJPOJOHUIF1SPQIFUQCVI
    FORVJSFE.VBEI*CO+BCBMUPTQSFBE*TMBNJDGBJUI
    UPUIF+FXT$ISJTUJBOBUUIFMBOEPG:FNFO

    Shares & Investment


    4IBSFT BOE PUIFS JOWFTUNFOU BU UIF DBQJUBM
    NBSLFU BSF FYBNQMF PG OFX GPSNT PG XFBMUI
    PXOFE OPXBEBZT 4IBSFT BSF NPOFZ JOWFTUFE
    JOUPDPNQBOJFTGPSUIFDMBJNPGPXOFSIJQJOJUT
    'PSTIBSFDFSUJmDBUFJOQVCMJDDPNQBOJFTMJTUFEBU
    UIFDBQJUBMNBSLFU #VSTB.BMBZTJBGPSFYBNQMF
    
    JUJTFBTZUPDPOWFSUFEUPDBTIDPNQBSFEUPTIBSF
    DFSUJmDBUFJOQSJWBUFDPNQBOJFTUIBUBSFOPUMJTUFE
    BUUIFDBQJUBMNBSLFU
    "TIBSFJTBTFDVSJUZXIJDISFQSFTFOUTBQPSUJPO
    PGUIFPXOFSTDBQJUBMJOBCVTJOFTT4IBSFIPMEFST
    BSF UIF PXOFST PG UIF CVTJOFTT BOE TIBSF UIF
    TVDDFTTPSGBJMVSFPGUIFCVTJOFTT1FSGPSNBODF

    14

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    DBQJUBMNBSLFU
    B &RVJUZ 4IBSFT  6OJU5SVTU  3&*5T  &5'T FUD
    
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    0XOFSTIJQ PG FRVJUJFT XJMM PGUFO FOUJUMF UIF
    JOWFTUPSUPBQPSUJPOPGUIFDPNQBOZTQSPmUT
    UISPVHIEJWJEFOET
    C #POEBOE%FCFOUVSF#POETBSFmYFEJODPNF
    TFDVSJUJFTJTTVFEUPMFOEFSTPGMPOHUFSNMPBOT 
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    UIFGPSNPGmYFEQFSJPEJDQBZNFOUT
    D %FSJWBUJWFT 0QUJPO  'VUVSFT
     %FSJWBUJWFT
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    POFT FYQPTVSF UP UPEBZT WPMBUJMF NBSLFUT
    " EFSJWBUJWF QSPEVDUT WBMVF EFQFOET VQPO
    and is derived from an underlying instrument,
    TVDIBTDPNNPEJUJFT JOUFSFTUSBUFT JOEJDFT
    PSTUPDLT
    E 4USVDUVSFE 1SPEVDU "O JOWFTUNFOU QSPEVDU
    UIBUPCUBJOTJUTWBMVFCZSFGFSFODFUPUIFQSJDF
    PSWBMVFPGBOVOEFSMZJOHSFGFSFODF&YBNQMFT
    PG VOEFSMZJOH SFGFSFODFT JODMVEF NBSLFU
    JOEJDFT FRVJUJFT JOUFSFTUSBUFT DPNNPEJUJFT 
    GPSFJHO FYDIBOHF PS B DPNCJOBUJPO PG UIF
    BCPWF

    Evidence Of The Obligation


    Allah SWT said in the al-Quran: O you who
    believe! Spend of the good things which you
    have (legally) earned, and of that which We have

    produced from the earth for you, and do not aim


    at that which is bad to spend from it, (though) you
    would not accept it save if you close your eyes
    and tolerate therein. And know that Allah is Rich
    (Free of all wants), and Worthy of all praise. (Al#BRBSBI

    )BEJUI"OEOBSSBUFECZ4BNVSBIJCO+VOEVC 
    TBJEi5IF .FTTFOHFS PG"MMBI QCVI
     VTFE UP
    PSEFSVTUPQBZUIFTBEBRBI [BLBU
    POXIBUXF
    QSFQBSFEGPSUSBEFw 3FQPSUFECZ"CZ%BXVE

    *O UIF NFBOUJNF  "CV A"NS JCO )BNNBT


    reported from his father that he said: I used to
    sell leather and containers. Once, Umar ibn alKhattab passed by me and said: Pay the sadaqah
    due on your property. I said: O Commander of
    the Faithful, it is just leather. He replied: Evaluate
    it and then pay its due sadaqah. 3FQPSUFE CZ
    "TI4IBGJ "INBE "CVA6CBJE BE%BSBRVUOJ BM
    #BJIBRJ BOEA"CEVS3B[[BR

    'SPNUIFFBSMZEBZT JUJTBVUIFOUJDBMMZSFQPSUFE
    UIBUUSBEFHPPETBSFTVCKFDUUP[BLBU/PXBEBZT
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    UIBUBSFUSBEFEJOUIFFYDIBOHFPSDBQJUBMNBSLFU
    BSFBMTPGBMMTVOEFSUIFTBNFDBUFHPSZ

    Zakat Rulings On Shares &


    Investment
    16346"/5UPTFDUJPOPGUIF"ENJOJTUSBUJPO
    PG  UIF  3FMJHJPO  PG  *TMBN 4UBUF PG 4FMBOHPS
    
    &OBDUNFOU  <&O >  UIF 'BUXB
    Committee for the State of Selangor, has
    EFDJEFEBTGPMMPXT
    5IFSVMJOHPG[BLBUPOTIBSFTBOEJOWFTUNFOUJO
    UIFDBQJUBMNBSLFUJT0#-*("503:TJNJMBSUPUIF
    SVMJOHPGUSBEFHPPET JSSFHBSEMFTTJGUIFPCKFDUJWFT
    JT GPS BDUJWF USBEJOH PS MPOH UFSN IPMEJOH5SBEF
    HPPET ABSVE UJKBSBI
     NFBOT BOZ DPNNPEJUJFT
    obtained for the purpose of resale for profit,
    FYDFQUMJRVJENPOFUBSZBTTFUT

    Rationale Of The Obligation


    "DDPSEJOH UP *NBN"T4IBmJ JO LJUBC"S3JTBMBI
    UIFmSTUCPPLPO6TVM'JRI
    
    i(PMEBOETJMWFS are measures of price which
    men used to hoard or pay in exchange for goods
    in various countries before the rise of Islam and
    after it. Although ruby and chrysolite are more

    english column
    precious than gold and silver, neither the Prophet = (market value at the hawl completion date + cash proceed from investment) x 2.5%
    p.b.u.h nor those who succedded him have
    ASSESSMENT TEMPLATE
    imposed zakat on them as far as we know. Since
    they are possessed by a special class and are
    ZAKATABLE INVESTMENT
    not used as a medium of exchange because
    0SEJOBSZBOE1SFGFSFODF4IBSFT
    3. 
    they are not the measures of price they are
    6OJU5SVTUTBOE.VUVBM'VOET
    3. 
    exempted from zakat
    4IBSFT BOE JOWFTUNFOU BU UIF DBQJUBM NBSLFU  &YIBOHF5SBEFE'VOET &5'T

    3. 
    FTQFDJBMMZUIBUBSFFYDIBOHFUSBEFE GVMmMMFECPUI 3FBM&TUBUF*OWFTUNFOU5SVTUT 3&*5T

    3. 
    UIFGVODUJPOPGNFEJVNPGFYDIBOHFPSUSBOTBDUJPO
    BOEBMTPUIFNFBTVSFNFOUPGWBMVF XIJMFIBWJOH 0UIFSFYDIBOHFUSBEFEJOWFTUNFOU
    3. 
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     $BTIQSPDFFEGSPNJOWFTUNFOU JF
    $BTIJOGMPXGSPNJOWFTUNFOUFYDIBOHF
    UIFSFGPSFUIFTFJOWFTUNFOUBSF[BLBUBCMF
    t1SPGJUEJTUSJCVUJPOJODBTI EJWJEFOEFUD
    
    t-JRVJEBUFEJOWFTUNFOUEVSJOHIBXM
    Conditions Of Zakat
    5IF DPOEJUJPOT UIBU NBLF [BLBU PCMJBHBUPSZ BSF /PUFT
    BTGPMMMPX
    "MMJOWFTUNFOUUSBEFEBUUIFCPVSTFBCPWFTIPVMECFWBMVFE
    t *TMBN o SFRVJSFE GSPN .VTMJN PXOFS POMZ BUNBSLFUWBMVFBUIBXMDPNQMFUJPOEBUF
    *U JT BMTP SFRVJSFE GSPN QPPMT PG DBQJUBM PS 'PSJOWFTUNFOUBUGPSFJHODBQJUBMNBSLFUCPVSTF FTUJNBUF
    JOWFTUNFOUPXOFECZHSPVQPG.VTMJNTVOEFS UIFWBMVFJO3JOHHJU.BMBZTJB
    UIFQSJODJQMFPGLIVMUBI QPPMFEXFBMUI
    
    ALLOWED DEDUCTION
    t $PNQMFUFPXOFSTIJQoIBWJOHUIFGSFEPNUP
    &TUJNBUFE MJRVJEBUJPO DPTU PG FYJTUJOH QPSUGPMJP BU IBXM EBUF
    3. 

    liquidate or obtained full benefits from the


    CSPLFSBHFDPTU DMFBSJOHGFFPUIFSSFMBUFEDPTU

    JOWFTUNFOUQPSUGPMJP
    t 'VMmMM /JTBC 5IF NJOJNVN [BLBUBCJMJUZ $BQJUBM HBJO  JODPNF  JF EJWJEFOET GSPN OPOTIBSJBI
    3. 

    UISFTIPMEPSOJTBCJTUIFWBMVFPGHSBNTPG DPNQMJBOUJOWFTUNFOUT
    HPME
    Sum of installment in assessment year for loan taken to buy
    t 'VMmMM )BXM )BXM JT UIF DPNQMFUJPO EBUF
    investment
    PG POF MVOBS ZFBS VQPO UIF PXOFSTIJQ PG
    RM464,500
    [BLBUBCMFBTTFUT)BXMGPSJOWFTUNFOUNFBOT Value of investments that subject to zakat
    UIFDPNQMFUFMVOBSZFBSIBWFQBTTFEPOUIF Zakat : RM456,000 x 2.5% =
    RM11,610
    JOWFTUNFOUQPSUGPMJP
    ILLUSTRATION OF ZAKAT ON SHARES & INVESTMENT

    Scope Of Zakatability
     5IJT HVJEF GPDVT PO JOEJWJEVBM JOWFTUPS
    'PS TIBSFT  PUIFS JOWFTUNFOU PXOFE CZ
    DPNQBOJFT [BLBUJTBMSFBEZUBLFODBSFPGJO
    UIFCVTJOFTTFOUJUZ[BLBUDPNQVUBUJPO
     5IJTHVJEFBMTPGPDVTJOHPOJOWFTUNFOUUIBU
    BSF USBEFE  BU UIF DBQJUBM NBSLFU PS UIF
    FYDIBOHF
     'PSOPOUSBEFEJOWFTUNFOUUIBUBSFEJGmDVMUUP
    MJRVJEBUFUPDBTI SFGFS[BLBUPONVTUBHIBMMBU
    JF[BLBUJTPOMZDIBSHFBCMFPOUIFJODPNF
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    JO QSJWBUF BOE VOMJTUFE DPNQBOJFT  SFGFS
    CVTJOFTT[BLBUHVJEFMJOF

    Assessment Method
    ;BLBU JT QBZBCMF BU UIF SBUF PG  GSPN UIF
    market value of the investment portfolio at
    UIF IBXM DPNQMFUJPO EBUF 'PS BDUJWFMZ USBEFE
    JOWFTUNFOU  UIF TVN PG DBTI QSPDFFE GSPN UIF
    portfolio must be added to the market value of
    UIF FYJTUJOH JOWFTUNFOU BU UIF IBXM DPNQMFUJPO Further Enquiries
    EBUF*OQSJODJQBM UIFFRVBUJPOPGBTTFTTNFOUJT
    'PS DPOTVMUBUJPO PO  [BLBU GPS CVTJOFTT BOE JOWFTUNFOU  QMFBTF DPOUBDU  PS
    BTGPMMPXT
     .S4BCJSJO .ST4JUZ'BUJNBI .S;BJEZBOE.ST5BTIB
     MA

    15

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