Name : Aulia ZAHRA

Nim :17102054

Zakat is the third pillar of Islam before fasting in the month of Ramadan. This is one of
the pillars of Islam that must be done by every Muslim, the Word of the Prophet sallallaahu
‘alayhi wasallam,
"I was ordered to transfer people until they testified that there was no god but Allah and
that Muhammad was the covenant of Allah, for prayer, paying zakat. If they have done
everything then keep it from me and their money according to Islamic rights then their
calculations are given to Allah. "(H.R Bukhari and Muslim).
One of the meanings of zakat is At-Thohuru which means to purify or cleanse. Alms giving
should be done with the intention of the holy and solely because of Allah SWT. For this, God will
cleanse you and your possessions from sins during this year. After your self and what you have is
holy, then you will receive peace of heart. As stated in the Al-Qur'an At-Tawbah Verse 103. Zakat
is a treasure that must be issued if it meets the conditions set by religion and is distributed to people
predetermined people anyway. There are eight groups that are entitled to receive zakat as stated in
the Al-Qur'an At-Taubah Verse 60. Zakat is an activity to purify oneself, give alms and clean up
possessions because of Allah alone. By giving alms, someone has embodied mutual help, caring,
respect also having a good relationship with his brothers and sisters who need help as well as his
help. For this reason, zakat is a compulsory case in Islam.
2. Kind of individual Muslim wealths are subjected to zakat theye are halal, full ownership,
growing , nisab, haul, free from debts and more than basic needs.
Invidual muslims wealth that subject to zakat are:
a. gold and silver
Zakah on gold, silver, and other precious metals is zakat that is purchased
from gold, silver and other metals that have obtained Nisab and the catch.
Gold and silver alms are paid if a muzaki (the person who performs alms) has
gold reaching nisab reaching 85 grams or silver reaching nisab 595 grams.
The zakat rate that must be approved is 2.5% of the gold or silver given.
From ‘Ali ibn Abi Tholib radhiyallahu‘ anhu, the Prophet sallallaahu ‘alayhi
wa sallam said,
"If you have two hundred dirhams and have passed one year (since you have
them), then you will be given zakat of five dirhams. And you are not obliged
to pay even the tithe - that is, gold alms - until you have twenty dinars. If you
have had twenty dinars, and have passed one year (since owning it), then you
will be given half a dinar's zakat. And for any excess of (nishob), the zakat is
adjusted to that count. "

b. Agriculture
 Nishob zakat agriculture is 5 wasaq. Thus the opinion of jumhur (approved)
scholars, differed from the opinion of Abu Hanifa. The evidence which
supports the opinion of jumhur is a hadith,
ٌ ‫ص َد قَ ة‬
َ ‫ق‬ ُ ‫س أَ ْو‬
ٍ ‫س‬ ِ ‫ون َخ ْم‬
َ ‫يم ا ُد‬ َ ‫َو لَ ْي‬
َ ِ‫س ف‬
"There is no zakat for plants under 5 wasaq."
1 wasaq = 60 sho ', 1 sho' = 4 mud.Nishob zakat agriculture = 5 wasaq x 60
sho '/ wasaq = 300 sho' x 4 mud = 1200 mud.The size of mud is the size of
two full palms of a medium man.
c. Livestock
If someone has cattle, whether camels, cows, or goats, has the possibility to
get the obligatory zakat. One of the obligations is to fall if the amount has
reached nishab or the zakat mandatory drinking limit. According Allah SWT
said in Al-quran an-nahl 5-7. According to the Shafi'ite school, zakat of
livestock cannot be paid in cash. However, in the opinion of the Hanafi
school of thought, one opinion in the Maliki school and one history in the
Hanbali school, zakat of livestock may be paid in nominal terms according to
the standard price of the size of the zakat.
d. Mining
All goods excavated from the mainland or from the seabed, while those
removed from the sea itself, such as pearls, amber and marjan, must be
treated as zakah on trade. There is no haul, nisab it is ikhtilaf and According
to the Hanafi school of thought, the zakat level is 20%
e. Rikaz
Zakat found (rikaz) is zakat that must be issued for items found buried in the
ground, or commonly referred to as treasure. Zakat found items do not
require either haul (duration of storage) or Nisab (the minimum amount to be
affected by the obligation of zakat), while the level of zakat is one fifth or
20% of the amount of assets found.So for each finding of any amount of
treasure, zakat must be issued in the amount of one fifth of the total assets.
Hadiths that underlie the obligation to issue zakat are: From Abu Hurairah
r.a., that Rasulullah s.a.w. said: ".. and in rikaz (obligatory zakat) one fifth.
(Hadith Sahih, H.RBukhari)

3. According Allah SWT said in Al Baqarah: 267.

From Jabir Rasulullah SAW. said:
‫سق‬ُ ‫س ةَ أَ ْو‬
َ ‫ص َد قَ ةٌ َح تَّ ى يَ ْب لُ َغ َخ ْم‬
َ ‫س فِ ْي َح ٍّب َو الَ ثَ َم ٍر‬
َ ‫لَ ْي‬
"Zakat is not required to be paid on dates less than 5 Ausuq."
(HR. Muslim)
Ausuq is plural from wasaq, 1 wasaq = 60 sha ', while 1 sha' = 2,176 kg, then
5 wasaq is 5 x 60 x 2,176 = 652.8 kg, or if it is cashed then it is equivalent to
the value of 653 kg of rice. If the agriculture by irrigation= 5%, irrigation
and rain=7,5%, and the rain =10%.

4. a. Working Capital Method

[(Current Assets - Current Liabilities) +/- Adjustment] x % Shares Owned by
Muslim x 2.5%
This method is used for companies like Limited Company, Public Limited
Company, Cooperative, Enterprise, Trading and others. The classification of
Current assets and current liabilities in the financial statements is required.
b. Capital Growth Method
[(Owner's equity + Long-Term Liabilities - Fixed Assets - Non-Current
Assets) +/- Adjustment] x % Shares Owned by Muslim x 2.5%
5.
8. D, F, H,I,S