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Title: الربح والخسارة في أموال الزكاة المستثمرة : وتطبيقاتها في ولاية سلانجور
Authors: Mohammad Aizuddin Bin Abdul Aziz
Issue Date: Mar-2015
Publisher: Universiti Sains Islam Malaysia
Abstract: 'Zakat Propoerties' refers to the properties of asnaf (those who are eligible to receive zakat) that can not be deliberately used, unless there is a need that guarantees benefit to the asnaf. As such, this study will discuss several problems related to zakat properties especially then issue of the investment of zakat properties. In addition, the study also focuses on issues related to the revenues and losses resulted from the investments made and also who will be responsible for the revenues and losses of the investments made. This is a qualitative study where the data is gathered through library research, and also study where interviews are also done with officers from the Lembaga Zakat Selangor (LZS) to obtain information regarding the data and success on managing zakat. It is found that the issue of investing money obtained from zakat is a khilaf issue due to the fact that neither fuqaha' are able to determine its legitimacy. It is also found that the issue of revenues and losses from investing zakat properties can be divided into 2 aspects: 1) If the investment is done by institutions authorized to collect zakat, the revenues will be returned to the asnaf, while the losses will be born by the institution itself. 2) If the investment is made by asnaf, both the revenues and losses will be born by themselves. The Asnaf Zakat Entrepreneurship Program by Lembaga Zakat Selangor (LZS) is a success and has become an alternative in improving lives of Muslims.
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