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Aplikasi konsep khulṭah dalam pengiraan zakat di Malaysia: analisis isu, cabaran dan penyelesaiannya
Ahmad Zakirullah Mohamed Shaarani1, Ridzwan Ahmad2.
The concept of khulṭah in the discussion of zakāh connotes a
mixure of zakatable assets owned by several owners and calculated
as a single entity. In the contemporary period, many zakatable
assets are being kept in a common fund that fits the definition
of khulṭah of zakāh, and is thus subject to the zakāh obligation.
This includes cash deposited in accounts, such as the Tabung
Haji fund; accounts in banks, such as savings, checking, and
investments accounts; Employees Provident Fund (EPF); as well
as corporations, etc.. However, looking at the current practices of zakāh calculation, it is evident that the khulṭah concept has
been neglected. In fact, its practice and implementation among
the zakāh collection bodies have not been standardized. Using
the literature review methodology, this article aims to examine
the views of Islamic jurists on the concept of khulṭah and its
implementation and constraints that limit its implementation
and any proposed resolutions, and how this concept can benefit
the zakāh authorities. This research has found that although the
concept of khulṭah in zakāh collection faces many challenges
for implementation it can be optimized in expanding zakāh
collection, thus empowering its role in fulfilling the needs of the
Muslim society.
Affiliation:
- University of Malaya, Malaysia
- University of Malaya, Malaysia
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