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An analysis of the management of Zakat allocation and distribution in Brunei DarussalamHj Zaini, Muhd Zaki January 2015 (has links)
The role of the state is not limited to only collecting Zakat but it must also distribute Zakat effectively. The correct practice of Zakat distribution is necessary to ensure the Zakat fund is utilised effectively and that it has the maximum impact on recipients especially in countries which do not enforce Zakat payment. In Brunei, the collection and distribution of Zakat is managed by the Division of Zakat Collection and Distribution Brunei (DZCDB). Based on the findings of this study some positive and negative issues are raised concerning the practice of Zakat distribution adopted by DZCDB. The findings show that DZCDB adopted a comprehensive priority assessment system which indicates a positive approach: in the earlier stage of assessment those who were more financially in need were more likely to be granted Zakat cash, while in distributing the amount of Zakat cash those who were more vulnerable and financially disadvantaged were more likely to receive a higher amount of Zakat cash assistance. Similar practice was also seen in distributing most of the non-cash assistance provided by DZCDB where the majority of recipients were those who were more financially disadvantaged. There were also a high number of cases where assistance was granted to non-applicants showing the inclusiveness of the assessment system. The amount of Zakat cash given to the recipients was found to have a very significant positive impact but the impact is not strong enough to create the right impact by enriching the recipients. The majority of the poor receiving Zakat remain below the Zakat poverty line despite receiving Zakat cash, and a similar situation was also observed among the needy recipients where there were substantial cases of income remaining below the Zakat poverty line. DZCDB has to be careful in granting assistance to non-applicants, especially on granting debt-relief, and has to make sure the granted assistance is necessary. The analysis of the characteristics of Zakat applicants indicates the severity of the poverty level and unemployment among the applicants which indicates the necessity for DZCDB to collaborate intensively with pertaining agencies not only to deal with the poverty and unemployment issues but also to help DZCDB to tailor its assistance.
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Income generation through zakat : the Islamization impact on Malaysian religious institutionSarif, Suhaili January 2014 (has links)
The aim of this thesis is to examine how the Islamization phenomenon has influenced zakat. The study shows that the distribution of the fund for income generation is a manifestation of the impact of Islamization on the zakat institution. Islamization is an outgrowth of increased religious awareness among Muslims and greater governmental concern with Islamic matters. Such a phenomenon might be initiated either by society or by government. In the case of zakat, a religious duty, the institution has been revived and shaped to become a potentially useful development tool, causing Muslims to look to existing initiatives, in this case income generation, to improve the disbursement system. The greater role of zakat in the economy has also entailed new interpretations of law by means of ijtihad, as the new mechanism to a certain extent is adoption of modern practice originally outside of Islamic realm. Income generation through zakat is a new way of distribution whereby the zakat fund is used for helping the poor to generate their own income. Discussion of the new idea began in the mid-twentieth century and has been implemented in a few Muslim countries. In a country which was clearly moving towards the formation of an Islamic State, namely Pakistan, the effort to introduce the initiative could be seen as part of the effort to achieve a fully religious government. By contrast, where a government, like that of Indonesia, tends to remain neutral in regard to religion, income generation has been mainly part of a societal agenda. In both cases, the zakat rulings will change according to the form taken by Islamization in the country. Malaysia, the country given a special focus in this thesis, is an example of Islamization as initiated by both government and society. The Islamization of society in the 1970s led the secular government to become accommodative towards Islam. Zakat was gradually rejuvenated through better administration and was eventually proposed for active involvement in poverty eradication. The tradition hence has been transformed into a development institution which is not merely religious in nature. In a federation such as Malaysia, policies outlined by the federal government will be followed by the states. Selangor, as the most active state in offering income generation through zakat, has been chosen for further elaboration in this study. Looking at zakat’s financial potential, the state has embraced the institution as part of its development program. Society and the state government have cooperated in supporting the implementation of income generation. Income generation in this context complements the state’s development effort. In addition, ijtihad has been employed to accommodate the changes in the practice of zakat. In sum, the thesis shows how the Islamization phenomenon has influenced religious institutions in general and zakat in particular. It appears that the institution can adapt to contemporary challenges, depending on the societal, economic and political agendas of a modern state.
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al-Naẓarīyah al-ʻāmmah lil-taʼmīnāt al-ijtimāʻīyah dirāsah ʻāmmah li-uṣūl al-taʼmīnāt wa-al-musāʻadāt al-ijtimāʻīyah wa-taṭbīqātihā fī al-qānūn al-muqāran wa-al-sharīʻah al-Islāmīyah /ʻAbbās, al-Sayyid Ḥasan. January 1900 (has links)
Thesis (doctoral)--Jāmiʻat al-Iskandarīyah, 1982. / Includes bibliographical references.
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Principalizing Islamic Zakat as a system of taxationAllami, Abdullah Wahib January 2016 (has links)
This thesis examines the problems of implementation of the Islamic “zakat” as a system of taxation. In doing so, it seeks to establish coherent and consistent principles for zakat assessment, collection and disbursement, and to measure the Saudi zakat system against these principles. The Kingdom of Saudi Arabia is regarded as the cradle of Islam and it would therefore have been expected that Saudi Arabia would implement zakat correctly. However, this thesis argues that the current implementation of zakat in the Saudi legal system is fundamentally flawed, because it does not comply with a significant proportion of the fundamental principles of zakat. This thesis highlights the problems inherent in Saudi Arabia’s arguably excessive reliance on fatwas for the implementation of zakat. It is argued that these fatwas have rendered contemporary practice of zakat distant from the fundamental principles of zakat. This issue is examined with reference to original sources on zakat (Quranic verses and related statements by the Prophet Muhammad), and Islamic jurisprudence generally. The contention herein will be that the Zakat Regulation in Saudi Arabia requires reform in accordance with the principles identified in this thesis. This thesis begins by examining the concept and principles of zakat, and then establishes the principles of zakat collection, zakat application and zakat disbursement, the zakat practice in Saudi Arabia and its problems, and finally offers recommendations that would render Saudi law conformant with zakat principles.
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Faith in finance : the role of zakat in international developmentMinor, Allison Dale 09 October 2014 (has links)
In this thesis, I examine contemporary manifestations of the Islamic practice of zakat and its relationship with mainstream international development. Zakat is one of the five pillars of Islam; it requires all Muslims who possess above a certain level of wealth to pay roughly 2.5 percent of their disposable income to eight beneficiary groups defined in the Qur’an. Over the past several decades – and especially in the past 15 years – zakat has become an increasingly institutionalized, transnational practice managing billions of dollars of aid every year. Contemporary zakat institutions have also placed an increasingly strong emphasis on poverty alleviation that has brought their activities in closer contact with those of mainstream international development organizations. Despite the important role that zakat institutions play in social welfare and the significance of zakat practice across the Muslim world, there has been little scholarly analysis of contemporary zakat practice, particularly regarding its relationship with international development. This thesis seeks to initiate a dialogue around the relationship between contemporary zakat institutions and mainstream international development organizations, particularly the potential for coordination or conflict between them. Such a dialogue must be based on a strong understanding of zakat as a complex, dynamic, and diverse practice. To establish this foundation, I begin with an analysis of contemporary shifts in interpretations and manifestations of zakat. Following this analysis, I conduct a closer examination of the structure, activities, beneficiary groups, and discourse of contemporary zakat institutions through case studies of the West Bank and Lebanese Zakat Funds. Finally, I compare the goals, methods, and activities of zakat institutions and mainstream international development organizations like the United States Agency for International Development (USAID) and the World Bank. This allows me to examine the potential for different forms of coordination between zakat institutions and mainstream development and discuss challenges to such coordination. I conclude with recommendations on key strategies for enhancing coordination that will be in the interest of both zakat institutions and mainstream development organizations, and ultimately enhance the effectiveness of the aid they deliver. / text
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Alleviation of rural poverty in Malaysia : the role of Zakat, a case studyMahamod, Lukman Hakim January 2011 (has links)
This study focuses on the factors contributing to the lack of emphasis by the Kedah Department of Zakat (KDoZ), Malaysia on the alleviation of poverty among the rural poor through zakat capital assistance programmes and employment opportunities. In this study, seven research questions were outlined. A mixed-methods study was developed to answer research questions 1, 2, 3 and 4. Research questions 5, 6 and 7 were answered using qualitative data. Quantitative data was collected from questionnaire. The sample size was 406 participants from among the capable poor who can work which received annual monetary assistance. Qualitative data was generated from the interviews with KDoZ officers (n=11) and participants for the qualitative method were selected purposefully. The responses to research questions 1, 2,3 and 4 show that the majority of the respondents were not aware of the existence of SHS. Respondents’ awareness towards SHS programme is significantly related with the socio-economic and zakat assistance characteristics which are rate of districts’ collection, number of years respondents receive zakat and distance of respondents’ house from the KDoZ office. 80% of respondents interested to apply for the SHS programme. The factors contributing to apply SHS were current zakat assistance, current income, economic activity, lack of motivation and constraints. Furthermore, the lack of interest in SHS was significantly related to the age of the respondents. In answering research question 5, there were 3 factors leading to this approach by the KDoZ: 1) the KDoZ faces the constraints of low zakat collection caused by two subscales; 2) a high rate of failure among the recipients or the poor in economic activities; and 3) incompetence of members of the KDoZ committee. The answers to research question 6 were difficulties in dealing with the poor, responsibility of the state government, and the committee’s lack of interest. The answers to research question 7 were factors related to politics, the committee and priority in providing financial assistance. There are 5 main findings which hindered the effective use of zakat, which are capitalist thinking, local collection rates, avoiding the query of Sultan, a large number of committee members and limited zakat funds allocated for administration. Finally, recommendations were provided to overcome these problems. Several additional recommendations for future research have emerged from this study and these have been briefly outlined.
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Zakat investment in Malaysia : a study of contemporary policy and practice in relation to Shari'aWan Ahmad, Wan Marhaini January 2012 (has links)
Zakat is an obligatory payment that a free and rational Muslim who owns a certain amount of wealth has to observe. The idea of zakat investment was initiated by the belief that providing the poor and needy with a non-substantial amount of fund that is mostly used to pay for their consumption is not enough to tackle poverty. Collection of zakat itself also has been shown insufficient even to provide them with a subsistence level of income. Muslim scholars suggest a long-term measure involving the investment of zakat that not only supplement the poor with a stream of income that is more consistent and continuous, equip them with the opportunity for equity participation or provide them with projects that help improve their livelihood but also provide a source of revenue to fund overall Muslim economic development. However, Muslim scholars found that investment of zakat may make the payment legally vulnerable from the Shari>ca (Islamic law) point of view. Thus, many fatwa>s and views have been expressed by the Muslim scholars as guidelines to ensure that the investment activities conform to Shari>ca. This study examines contemporary policy and practice in the management of zakat investment in Malaysia, particularly at two zakat institutions: Majlis Agama Islam Wilayah Persekutuan and Lembaga Zakat Selangor. These two institutions are selected because they are the most vibrant zakat institutions in the country in terms of zakat revenue and they also are the most active in investing zakat. Given the many background complaints about the institutions’ inefficiencies in managing zakat particularly the large amount of undistributed zakat, it is thus pertinent to analyze the compliancy of these investment activities with the principles and purposes of zakat. The study finds that these institutions accordingly have moulded their investment activities not only to observe the principles of zakat but also according to the modern changes in the administration of zakat in the country as well as to cater for the recipients’ current needs. The study also finds that various policies have been set up to guide the management of these investment activities. Still, there remain numerous possibilities for improving these further.
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Zakat in Nablus (Palestine) : change and continuity in Islamic almsgivingSchaeublin, Emanuel January 2016 (has links)
The anthropology of ethics is a project of developing a common language in order to describe and to analyse ethical tensions as they manifest themselves across different traditions as well as changing social and historical contexts. Based on ethnographic fieldwork in the Palestinian city of Nablus in the West Bank, this thesis contributes to the anthropology of ethics with an analysis the virtuous spending of wealth - with a particular focus on zakat (Islamic almsgiving) - as it emerges through the Islamic discursive tradition. This stirs up wider issues, such as the trajectory of an ethical tradition in a politically repressive context. Historically, Nablus has been subject to different instances of foreign rule. Since 1967, the city has been under Israeli military occupation. This thesis shows how social interactions constitute a field of ethical practice. References to the Islamic Scriptures surfacing in greetings, conversations, and transactions in Nablus can be read as invoking an Islamic system of value. Acts of generous giving are sometimes inserted into this system, which unfolds in the context of the political economy of Israeli occupation. In this wider landscape, zakat in Nablus emerges both as (1) a socially embodied virtue realized within and through social relations; and as (2) an institutionalized practice carried out by zakat institutions, which since the 1970s have mainly evolved in a legal framework defined by state of Jordan. Analysing zakat on these two levels, this thesis grants insights into how military occupation, modern state administration, and capitalism fragment and inflect the Islamic discursive tradition, e.g. by foregrounding certain aspects of the Scriptures over others. With a view to embodied practices of zakat and ethical interactions, Islamic discourse manifests a certain plasticity and continuity. Conceiving wealth and scarcity as inherently ethical problems rooted in social interactions, the Islamic tradition notably provides a conceptual language of wider relevance.
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Philanthropic zakat for empowering Indonesia's poor : a qualitative study of recipient experiences at Rumah ZakatLessy, Zulkipli 25 February 2014 (has links)
Indiana University-Purdue University Indianapolis (IUPUI) / Existing zakat research reports little information about the living conditions of Indonesian zakat recipients. This study examined the perceptions of zakat recipients at Rumah Zakat, a charitable institution, in Yogyakarta. Semi-structured interviews solicited seven economic empowerment and seven socio-health program respondents’ narratives. This data collection method incorporating multiple approaches to data analysis, including phenomenology, revealed that economic empowerment respondents with more education and spousal support could better subsist after utilizing Rumah Zakat’s interest-free loans. And, compared to individual efforts or group support, spousal support helped significantly with business growth. These respondents typically earned incomes above the national standard of poverty. As their businesses grew, four respondents planned to employ the jobless. In the socio-health program, respondents had minimal education and incomes that fell below the national standard of poverty. A Rumah Zakat clinic gave these respondents four to five years of free health care services; it also facilitated collaborative learning. Although the services lowered their expenses, three respondents requested food distribution in addition to health care. Respondents benefiting from both programs reported a significant positive impact on their home economies, health, and social lives. Thus, an integrative program offering assistance with micro-credits, health care, food security, and education would better serve the poor.
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Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundationsDaly, Marwa El 16 May 2012 (has links)
Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative und quantitative Feldstudie auf nationaler Ebene, wie die ägyptische Öffentlichkeit Philanthropie, soziale Gerechtigkeit, Menschenrechte, Spenden, Freiwilligenarbeit und andere Konzepte des zivilgesellschaftlichen Engagements wahrnimmt. Um eine umfassende und repräsentative Datengrundlage zu erhalten, wurden 2000 Haushalte, 200 zivilgesellschaftliche Organisationen erfasst, sowie Spender, Empfänger, religiöse Wohltäter und andere Akteure interviewt. Die so gewonnen Erkenntnisse lassen aussagekräftige Aufschlüsse über philanthropische Trends zu. Erstmals wird so auch eine finanzielle Einschätzung und Bewertung der Aktivitäten im lokalen Wohltätigkeitsbereich möglich, die sich auf mehr als eine Billion US-Dollar beziffern lassen. Die Erhebung weist nach, dass gemessen an den Pro-Kopf-Aufwendungen die privaten Spendenaktivitäten weitaus wichtiger sind als auswärtige wirtschaftliche Hilfe für Ägypten. Das wiederum lässt Rückschlüsse zu, welche Bedeutung lokale Wohltätigkeit erlangen kann, wenn sie richtig gesteuert wird und nicht wie bislang oft im Teufelskreis von ad-hoc-Spenden oder Hilfen von Privatperson an Privatperson gefangen ist. Die Studie stellt außerdem eine Verbindung her zwischen lokalen Wohltätigkeits-Mechanismen, die meist auf religiösen und kulturellen Werten beruhen, und modernen Strukturen, wie etwa Gemeinde-Stiftungen oder Gemeinde-„waqf“, innerhalb derer die Spenden eine nachhaltige Veränderung bewirken können. Daher bietet diese Arbeit also eine umfassende wissenschaftliche Grundlage, die nicht nur ein besseres Verständnis, sondern auch den nachhaltiger Aus- und Aufbau lokaler Wohltätigkeitsstrukturen in Ägypten ermöglicht. Zentral ist dabei vor allem die Rolle lokaler, individueller Spenden, die beispielsweise für Stiftungen auf der Gemeindeebene eingesetzt, wesentlich zu einer nachhaltigen Entwicklung beitragen könnten – und das nicht nur in Ägypten, sondern in der gesamten arabischen Region. Als konkretes Ergebnis dieser Arbeit, wurde ein innovatives Modell entwickelt, dass neben den wissenschaftlichen Daten das Konzept der „waqf“ berücksichtigt. Der Wissenschaftlerin und einem engagierten Vorstand ist es auf dieser Grundlage gelungen, die Waqfeyat al Maadi Community Foundation (WMCF) zu gründen, die nicht nur ein Modell für eine Bürgerstiftung ist, sondern auch das tradierte Konzept der „waqf“ als praktikable und verbürgte Wohlstätigkeitsstruktur sinnvoll weiterentwickelt. / This work provides a solid theoretical base on philanthropy, religious giving (Islamic zakat, ‘ushour, Waqf -plural: awqaf-, Sadaqa and Christian tithes or ‘ushour), and their implications on giving trends, development work, social justice philanthropy. The field study (quantitative and qualitative) that supports the theoretical framework reflects at a national level the Egyptian public’s perceptions on philanthropy, social justice, human rights, giving and volunteering and other concepts that determine the peoples’ civic engagement. The statistics cover 2000 households, 200 Civil Society Organizations distributed all over Egypt and interviews donors, recipients, religious people and other stakeholders. The numbers reflect philanthropic trends and for the first time provide a monetary estimate of local philanthropy of over USD 1 Billion annually. The survey proves that the per capita share of philanthropy outweighs the per capita share of foreign economic assistance to Egypt, which implies the significance of local giving if properly channeled, and not as it is actually consumed in the vicious circle of ad-hoc, person to person charity. In addition, the study relates local giving mechanisms derived from religion and culture to modern actual structures, like community foundations or community waqf that could bring about sustainable change in the communities. In sum, the work provides a comprehensive scientific base to help understand- and build on local philanthropy in Egypt. It explores the role that local individual giving could play in achieving sustainable development and building a new wave of community foundations not only in Egypt but in the Arab region at large. As a tangible result of this thesis, an innovative model that revives the concept of waqf and builds on the study’s results was created by the researcher and a dedicated board of trustees who succeeded in establishing Waqfeyat al Maadi Community Foundation (WMCF) that not only introduces the community foundation model to Egypt, but revives and modernizes the waqf as a practical authentic philanthropic structure.
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