Possession of Zakāt and Contemporary Outlook: A Review

Mohd Roslan bin Mohd Nor
Department of Islamic History and Civilization,

Academy of Islamic Studies,

Malaya University, Malaysia

Hafiz Atif Iqbal
Department of Islamic History and Civilization,

Academy of Islamic Studies,

Malaya University, Malaysia.

Muhammad Akram Hureri*
Directorate of Education, PWWF Lahore,

The Knowledge International University, KSA.

*Correspondence concerning this article should be addressed to Dr Akram Hureri, SST, Directorate of Education, PWWF Lahore; Visiting Faculty, The Knowledge International University KSA, at [email protected].

Abstract

Zakāt is the basis of Islamic revenue collection. It aims to create a self-supporting society where everyone can fulfill their basic necessities. This study examines the most significant aspect of Zakāt, that is, the issue of its possession or tamlīk. In the Holy Quran, the obligation of Zakāt is described briefly but the headings of Zakāt are mentioned. Indeed, regarding the headings of Zakāt, there are divergent viewpoints on the subject "possession of Zakāt". This is a hotly debated issue among jurisprudents and contemporary scholars who are divided into four distinct groups based on their opinions: (1) Possession of Zakāt is required for all eight headings of Zakāt, (2) According to Imam Malik, the first four headings of Zakāt and the last heading of Zakāt have the condition of possession, while the remaining three do not, (3) According to contemporary scholars, possession of Zakāt is necessary for the first four headings of Zakāt. However, Zakāt would be spent on welfare projects based on the last four headings of Zakāt, and (4) Imam Quffal said that the possession of Zakāt is not a condition for all headings of Zakāt. Article concludes that Jamhūr (majority of) Ulama's viewpoint is more acceptable and accurate.

Keywords: headings of Zakāt, possession of Zakāt, recipients of Zakāt, self-supporting society, Zakāt

Introduction

Almighty Allah has divided human beings into different classes and obliged each class to follow the religious rules related to it. If all people belonged to the same class, then uniformity would appear but the system of the universe would have been disrupted. Moreover, the feelings of goodwill and goodness for each other would not have been fulfilled. Therefore, Almighty Allah has declared the fulfilling need of one class as the religious duty of another class. A link in this chain is the payment of Zakāt, according to which wealthy Muslims spend or entrust a specific part of their wealth to the specified headings of Zakāt mentioned by Almighty Allah. Although the headings of Zakāt (recipients) have been described briefly, yet there is a difference among the jurists as to whether it is necessary to make someone the owner of the Zakāt amount for paying Zakāt? This issue is known as the "possession of Zakāt" among eminent jurists and contemporary scholars. To understand this issue, it is necessary to introduce essential information and principles regarding the word "possession", comprehensively.

2. Research Methodology

Analytical research methodology was adopted to conduct this study. Moreover, the researcher preferred to derive concepts from the primary sources related to the subject. Although, secondary sources and contemporary references were consulted as well, so that a combination of ancient and modern views embellishes the subject.

3. Literature Review

3.1. The Concept of Zakāt

Zakāt is essential in the economic system of Islam. After prayer, the most crucial part of Islam is Zakāt. Literally, the word Zakāt is used in two senses, one is purity and the other is growth and development.¹ Zakāt is defined in Fiqh as "a due right on specific items of assets/properties, in specific percentages with consideration of the passage of a year and satisfaction of the condition of Nisāb."² The basic condition for the payment of Zakāt is "possession" (tamlīk). Therefore, this study explores the issues related to the "possession of Zakāt."

3.2. Possession and Contemporary Interpretations

To comprehend the meaning of possession, referred to in jurisprudential sources as tamlīk, it is first necessary to explain the literal and the terminological meaning of the said word.

3.2.1. Literal Meaning of the Word Possession (Tamlīk)

• The word "possession" (tamlīk) means to make someone the owner of something and its root verb is "malak", for example, "malak al shai" is said when a person owns something.³
• Besides, the word "possession" (tamlīk) has been used also in the sense of marriage in a Holy Ḥadīth.⁴ For instance, the Holy Prophet (SAW) said: "I have made you the malak (owner) of her in exchange for the Holy Quran that you have."⁵

Here the word "malak" is explained in the sense of marriage and the infinitive form of this verb is also "tamlīk."

3.2.2. The Definition of "Tamlīk"

Eminent jurists have defined possession (tamlīk) with certain disagreement prevailing among them.

• Possession "tamlīk" is the condition for Shari'ah, one must prove for the beginning of disposal.⁶
• Abū Bakr, Jurjānī (1078) explained the meaning of "possession" in his famous book "Kitab al-Ta`rifat". He defined "possession" as the name of the Sharī'ah relationship between a person and something due to which it is permissible for this person to dispose of it, while it remains forbidden for others to dispose of it.⁷
• According to Ibn-e-Arabī Al Malki (543 AH), the word "possession" (tamlīk) is from Bab "Tafeel" and it is the name of the transfer of the owner's ownership to someone else.⁸
• It is a Sharī'ah order proved in the object's interest or benefit, requiring that the person attributed to it should benefit from it. In the same way, the particular person can also get compensation for it.⁹

3.2.3 Synonyms of Possession (Tamlīk)

Only four synonyms of tamlīk are found in the literature of Islamic jurisprudence. They are listed below.

1. "Ikhtisās" (making something specific to someone).
2. "Hiyazah" (to merge something into someone else).
3. "Ibra" (to put away, deliver, and remove something).
4. "Isqāt" (to drop and cast).¹⁰

3.2.4. Sources of Possession (Tamlīk)

There have been described eight sources for possession (tamlīk); one of them is that as soon as the deserving person receives Zakāt he becomes the owner of that wealth. The other seven sources are inheritance, compensation, gift, will, waqf, booty, and farming.¹¹

3.2.5 Terms and Conditions of Possession (Tamlīk)

Possession (tamlīk) is a human trait. Jurists have stated two essential conditions for the validity of possession. These are listed as follows:

• Being eligible for ownership means having the ability to become an owner.
• There should not be anything that prevents the person from owning, that is, the thing that the person is being made the owner of something should not stop him.¹²

3.2.6 The Concept of Possession (Tamlīk) in Zakāt among Eminent Jurists

There are different opinions among the jurists regarding the condition of possession in connection with Zakāt payment. Generally, four knots are mentioned in this regard.

• First Group: Possession (tamlīk) is an essential condition for all headings (recipients) of Zakāt.
• Second Group: Possession (tamlīk) is a necessary condition only for five headings (recipients) of Zakāt.
• Third Group: Possession (tamlīk) is an essential condition only for the first four headings (recipients) of Zakāt.
• Forth Group: Possession (tamlīk) is not a mandatory condition for all headings (recipients) of Zakāt.

4. Results and Discussion

There is a difference of opinion between two groups of jurists on this issue, the details of which are as follows:

Table 1.¹³ Condition to Make the Recipient the Owner of Zakāt for Paying Zakāt?

4.1. First Group

Most of the jurists say that it is a condition for Zakāt to make the poor person the owner of the Zakāt amount/thing. Especially, Hanafi jurists have included this condition in the definition of Zakāt. For example, Al- Zila'i (d. 1342); Al-Maidāni (1807-1881 AD), while defining Zakāt, said that for the pleasure of Almighty Allah, one of the recipients of Zakāt appointed by Almighty Allah, a Muslim, a non-Hashmi, and a poor person other than his slave, should be made the owner of the Zakāt amount/thing in such a way that the first owner cannot gain profit from this amount/thing again.¹⁴ Moreover, in the juristic literature of Ahnaf, possession (tamlīk) is also elaborated as an important condition of Zakāt.¹⁵ This concept is often defined under the issues of building bridges and burying the dead with Zakāt wealth. According to Allama Ramli (1081 AH), there is a consensus among jurists that the construction of roads, paths, mosques, bridges, canals, and water supply services cannot be charged from the wealth of Zakāt because these factors lack the condition of ownership.¹⁶

Muhammad Ibn Mufliḥ al-Maqdisī (1310-1362 AD) writes, "It is a condition in paying Zakāt that the recipient of Zakāt should be made the owner of the Zakāt amount/thing, so it is not permissible to feed the poor and needy from the wealth of Zakāt."¹⁷

According to Imam Al-Mawardi Al Shafi¹⁸, this verse¹⁹ gives two directions for building the argument. One of them is that Almighty Allah ordered us to pay Zakāt to eight recipients using the letter "lam-e-tamlīk" and later combined all these recipients with the suffix "wao". This indicates that the sharing of all these becomes valid when they are made the owners of Zakāt because the suffix "wao" proves it.

Imam Nawawī (631A.H-676A.H) writes, "In all headings of Zakāt, the necessary thing is that the share of the deserving should be handed over."²⁰

According to Allama Ibn Qudāmah, the four recipients of Zakāt, namely the indigent and the needy, those who collect and distribute Zakāt, and those whom you wish to win over, always take Zakāt based on their status. Their condition after the payment of Zakāt would not be considered because as soon as they receive Zakāt, they become the permanent owner of the Zakāt wealth.²¹ In contrast, the last four recipients who receive Zakāt, that is, those who receive it for redeeming slaves and those burdened with debt, in the way of Almighty Allah, and the wayfarers, receive it based on their temporary status. If they spend it in the way they deserve to receive it then fine; otherwise, Zakāt would be taken back from them.

4.2. Arguments of the First Group

The view of the majority of jurists regarding the headings (recipients) of Zakāt is that ownership/possession is a necessary condition in all eight headings of Zakāt, that is, it is a condition for the owner of Zakāt to make one of the recipients the owner of the paid Zakāt amount or thing. The arguments of these jurists are as follows:

The most potent argument is based on the following Qur'anic verses in which the word "iita" is used for the payment of Zakāt to the recipients: (wa aatuz Zakaah)²²,(wa yu'toonaz Zakaata) ²³, (wa aatuz Zakaah)²⁴

• Imam Raghib Isfahani (d. 1108 AD) gives a literal interpretation of the word "iita". It means giving, literally. In the Holy Quran, the payment of Zakāt is defined explicitly as the word "iita."²⁵
• Al-Mousali (599-683AH) logically explained these Qur'ānic arguments. According to him, the condition of making an owner of Zakāt wealth is proved by the words of Almighty Allah "wa aatuz zakaah." In this verse, "wa aatu" means 'giving' and giving is called possession (tamlīk).²⁶
• In addition, Allama Kasani (490-587 AH) proves possession (tamlīk) for Zakāt from another verse of the Holy Qur'ān and writes that Almighty Allah says in the following verse that the poor person becomes the owner of that wealth in Zakāt. The status of the person who gives Zakāt is that of the vicegerent of Allah in making the poor person the owner of Zakāt and entrusting it to him. Later, Allama Kasani also proved his argument with the help of a blessed Ḥadīth proving possession (tamlīk). The divine statement is "Don't they know that Allah accepts the repentance of His servants and takes charity?²⁷

Moreover, the Holy Prophet (SAW) said: "No doubt sadaqah reaches the hands of the Merciful Almighty Allah before it reaches the hands of the poor."²⁸ This is why Almighty Allah ordered the owner of the wealth to give Zakāt using the phrase "wa aatuz Zakaah" which means 'give Zakāt', while the meaning of the word "wa aatu" is to possess anything.²⁹

• Maulana Atiq Ahmad Qasmi, a contemporary scholar, affirms possession (tamlīk) from a linguistic angle. The word "giving" requires two objects. The first object is the thing to be given and the second object is the person to whom the thing is given, while the act of giving cannot be completed without these two objects.³⁰

Mufti Muneeb ur Rahman, a renowned Islamic scholar, says in his book "Zakāt" that Zakāt has been described by Almighty Allah as the right of the beggar and the poor in the Holy Qur'an. Moreover, one's right is fulfilled only when that right is given to him based on ownership.³¹ Almighty Allah says, "And in their wealth, there was a rightful share ˹fulfilled˺ for the beggar and the poor."³²

• Similarly, the Holy Prophet (SAW) made possession (tamlīk) a condition for paying Zakāt. There is a famous Ḥadīth in this regard in which the Holy Prophet (SAW) sent Hazrat Muadh (RA) as the agent of Yemen. While giving other instructions, a special instruction also said, "That is, Zakāt will be taken from their rich and spent on their poor."³³
• Another Ḥadīth in which Hazrat Abu Juhaifa (RA) narrates that a person who received Zakāt from the Prophet (SAW) came to us. He took Zakāt from our rich and distributed it among our poor. I was an orphan boy and he gave me a young camel.³⁴

All these Qur'anic and Ḥadīth-based arguments show that it is a mandatory condition to make a poor person the owner of Zakāt amount or thing.

4.3. Second Group

According to Imam Malik, the first four headings (recipients) of Zakāt and the last heading of Zakāt have the condition of possession (tamlīk). In comparison, the remaining three headings of Zakāt do not have this condition.³⁵

Although Imam Malik is convinced of possession (tamlīk) in the last heading of Zakāt, he also associates paid Zakāt with the other three conditions.

1. Zakāt would be given as much as is sufficient.
2. His journey should not be with the intention of any sin.
3. He does not find a predecessor at the place where he is.³⁶

4.4. Third Group

Some jurists, including contemporary scholars, are not convinced of the condition of possession (tamlīk) in the last four Zakāt headings (recipients).

• According to Allama Sirajuddin Umar bin Ali Al-Damashqi (804 AH), in the first four headings (recipients) of Zakāt wealth is entrusted to them, while in the last four headings (recipients) of Zakāt the wealth of Zakāt is spent on the matters related to these headings.³⁷
• Allama Zamakhshari (538 AH), citing the same argument in his philosophy, writes, (If you ask the question, why was the "Fi" mentioned in the last four headings (recipients) instead of "Laam"? I think the previous four headings (recipients) are more important than the first four in terms of entitlement to Zakāt because the word "Fi" comes for capacity; therefore, Almighty Allah has warned that they are more entitled to be given Zakāt because in liberating the neck of a slave from slavery, or in freeing a prisoner, or in discharging debtors from debt, and every type of Ghazi and travelers are very important. Moreover, the word "Fi" is mentioned again in the seventh heading (recipient) of Zakāt "Fi Sabilillah" because it should be given more priority than bailing out and paying off the debtor's debt.³⁸
• A renowned contemporary scholar Allama Siddiq Hasan Khan (1832-1890 AD) also has the same opinion in this regard.³⁹
• Muhammad Rashid Rida (1865-1935 AD) divides Zakāt recipients into two types. One type is related to specific persons and the other is related to matters because Almighty Allah divides the verse ⁴⁰ into two parts. In one part the recipients of Zakāt are characterized by the attribute of ownership using the letter "laam-e-tamlīk", while the other type of recipients is related to the collective public interests of the country using the word "Fi", which stands for capacity.⁴¹

4.5. Arguments of Second and Third Groups

The arguments of the second and third groups are similar. So, in order to avoid unnecessary repetition, the arguments of both groups are stated together. The main argument is that after the first four headings (recipients) of Zakāt, Almighty Allah explains the last four headings (recipients) with the word "Fi". According to Imam Razi (d. 1210 AD), Almighty Allah describes the first four headings of Zakāt using "laam-e-tamlīk". Moreover, when Almighty Allah mentions the fifth heading (recipient) of Zakāt, the letter "laam" is substituted by the word "Fi". The reason is that in the first four headings the recipients would receive their shares to spend as they wish. However, in the last four headings, the beneficiaries would not be given their shares; instead, their portion of Zakāt would be spent to the extent they are entitled to Zakāt.⁴²

• Furthermore, the author of Tafsir Khazan shows the same tendency. He argues that in the first four headings (recipients) of Zakāt, the wealth of Zakāt is given to the recipients. However, in the fifth heading (recipient) of Zakāt, it would be spent on getting rid of slavery and not given to those who are enslaved. Moreover, in the sixth heading (recipient), debts would be paid from Zakāt Similarly, Zakāt funds would be spent on the needs of the fighters on the battlefield fighting for the sake of Almighty Allah. In the same way, Zakāt funds would be spent on travelers so that they can reach their destination.⁴³

4.6. Fourth Group

The fourth group's view is that the condition of possession (tamlīk) in all Zakāt headings (recipients) is not mandatory. Among ancient scholars, this is the view of Imam Quffal.

Al-Quffal and some other jurists permit the disbursement of Zakāt to all charitable causes including shrouding the dead and building forts and mosques.⁴⁴ Their main argument is also derived from the discussion of the letter "lam" and the word "Fi" in the Holy verse.⁴⁵

• According to Allama Al-Qastalani (1447-1517 AD), the purpose of "lam" at the beginning of the first heading (recipient) in the Holy Verse ⁴⁶ is only to explain the expenditures of Zakāt. So, it does not indicate the condition of possession (tamlīk).⁴⁷
• The same is written in Tafsir Saud that the purpose of "lam" is only that Zakāt would not be spent other than these eight headings.⁴⁸
• Some contemporary scholars such as Al-Maraghi (1881-1945 AD), Sheikh Shaltut (1893-1963 AD), Sheikh Amin Ahsan Islahi (1904-1997 AD), and Allama Sherazi write, A group of our jurists specialize "laam" for the meaning of personal possession and concludes that the amount of Zakāt cannot be spent on the collective welfare of the poor and the needy. According to us, this opinion is not based on any solid argument.⁴⁹

4.6.1. Arguments of Fourth Group

The arguments of those who believe that there is no condition of possession (tamlīk) in spending Zakāt are generally only two.

1. In the verse of Zakāt headings (recipients), "laam" at the beginning does not mean "lam-e-tamlīk" because it has many meanings among lexicographers. So, it is not right to emphasize only "laam-e-tamlīk" For example, the letter "laam" is used to communicate 22 meanings. Some of these meanings are as follows:

(i) One of the meanings of the letter "laam" is deserving, such as in Alhamdulillah, Allah is deserving of all praise.

(ii) It also has the meaning 'to be special', as in the sentence "al jannat lil momineen" would mean "Jannat is special for the believers".

(iii) It can also stand for ownership, as the meaning of the Qur'anic verse is "To Him belongs (ownership) whatever is in the heavens and whatever is in the earth."⁵⁰

(iv) It has another meaning "the finisher", as it appears in the word "liyakon" in the Qur'ānic verse.⁵¹The family took it out of the river so that the result would be enemies and a thorn of grief for them.⁵²

This shows that possession or tamlīk is not mandatory for Zakāt.

4.6.2. Answers to the arguments of those who do not believe in possession (tamlīk) in all headings of Zakāt

All the previous passages in which tamlīk is made mandatory in the first four headings of Zakāt, partially and generally, prove our opinion. Moreover, the following four significant arguments are answered by those who believe in the possession of Zakāt (tamlīk).

• In the verse of Zakāt headings, "laam" at the beginning of the word poor is not "laam-e-tamlīk" because it comes with many meanings among lexicographers.
• The second reason for not having the condition of possession (tamlīk) in Zakāt expenditures is the use of the word "Fi" instead of "laam" in the last four expenditures of Zakāt.
• The blessed Ḥadīth in which the Prophet (SAW) orders his companions to eat sadaqah (Zakāt).
• In another Ḥadīth in which the Prophet (SAW) orders the people of Aurina to drink the milk and urine of camels of Zakāt.

Answers: The answer to the first argument lies in the statements of the first group, while the answers to the second argument are as follows:

• Out of the eight types of Zakāt headings, Almighty Allah describes the first four types using the letter "laam" and the last four types using the word "Fi". This is because the first four types would be given Zakāt based on personal privilege and the letter "laam" is used to describe this personal privilege. Moreover, the last four types are defined by the word "Fi" because these four types are allowed to take Zakāt not due to personal privilege but due to expediency and necessity, such as freeing necks from slavery, redeeming and providing relief from debt, performing the duty of jihad for the sake of Almighty Allah, and completing the journey. Due to these causes and reasons, it is allowed to give them charity.⁵⁵
• Maulana Akhtar Imam Adil Qasmi states in his article "The meaning and importance of the Qur'anic headings of Zakāt" that Zakāt is divided into two types. The first four headings are described by "laam" in which the individuals are personally deserving of receiving Zakāt. In case of the last four headings described by "Fi" Zakāt would be given to individuals, although not in their personal capacity but based on the needs they have. These needs are not permanent but temporary. The Holy Qur'an has pointed to this difference through this division. In one type, there is a personality and in the other, there is a need. As soon as the need ends, these deserving people do not remain the recipients of Zakāt.⁵⁶
• Sadaqah in this context meant posthumous sadaqah. This is why the Prophet (SAW) invited all the companions to eat it.
• There are clear words in the blessed Ḥadīth stating that the Prophet (SAW) ordered them to do this to cure a disease. So, this Ḥadīth is exceptional for those people.

5. Conclusion

The current study concludes that it is clear that the condition of possession (tamlīk) in Zakāt is fundamental. This is because the most significant benefit in case of possession (tamlīk) is that the poor would be able to spend the Zakāt money according to their needs. Moreover, it may be that the necessities provided to the poor person are not so important to him because a man knows his own needs best. So, making the poor the owners of Zakāt is according to the spirit of the Holy Qur'ān and Sunnah. The following scholars also support this opinion.

• Syed Sulaiman Nadwi (1884-1953 AD) described the same problem in his book Seerat Un Nabi and stated, "One of the major constraints in the previous Sharī'ah was that Zakāt was not given to the deserving, but it was collected in the storehouse and food was cooked and distributed among the poor; therefore the Sharī'ah Muhammadiyah reformed this ritual so that grain or money should be given to the beneficiaries themselves so that they can spend on their needs as they wish."⁵⁷

Also, the condition of possession (tamlīk) in the expenditures of Zakāt is also a limitation because if this condition is set aside, then the Zakāt owner may start spending Zakāt on construction, that is, building mosques, bridges, and forts, instead of helping people directly. This does not mean that Islam does not give importance to public interest. Indeed, in Islam, both individual and collective affairs are essential; therefore, Islam defines Zakāt as the improvement of individual matters and other sources of state for the welfare of communal affairs.

• Hazrat Shah Waliullah (1703-1762 AD) explained this point while detailing the sources of income of the Islamic state. He stated that the wealth obtained from the city of the Muslim population is basically of two types. Resultantly, its consumption is also of two kinds. One is the wealth that has left the owner's possession, such as the deceased's inheritance. The other is the charity of Muslims, collected in the Bait ul Mal. Such assets are spent on specific occasions when someone is made their owner and the Qur'an describes these occasions under the heading of the expenditure Zakāt.⁵⁸

Therefore, the current research concludes that the condition of possession (tamlīk) is necessary for the payment of Zakāt to be correct. Hence, the opinion of the first group prevails over all the other groups' opinions on the following grounds:

1. Almost all the imams, namely Imam Abu Hanifa, Imam Shafi, Imam Ahmad, and Imam Malik, as well as contemporary scholars, are convinced of different styles of possession (tamlīk) in Zakāt. In the blessed Hadīth, it is stated that Almighty Allah is with the congregation.⁵⁹
2. Also, it has been claimed that Zakāt can be spent on the projects of public welfare and public interest. All the welfare and public interest works were also carried out during the era of the Holy Prophet (SAW). However, he did not spend Zakāt on public welfare or to fulfill public interest. Money spent on these matters was generated from other sources of income.
3. The various stated scales in sadaqah fitr also prove that it is a pre-condition to make a deserving person the owner of Zakāt. Otherwise, there would be no need to state these scales.

Conflict of Interest

Author(s) declare that they have no conflicts of interest.

Funding Details

This research did not receive grant from any funding source or agency.

Bibliography

Abdul Qadir, Muhammad binAbuBakr. Mukhtar as-Sihah. Beirūt: Maktaba Labnan, 1415.

Adil, Akhtar Imam Maulana. Which Means and Importance of Qur'ānic Headings of Zakāt. India: Dar-ul-Uloom, 1428.

Aimadi, Abu Saud Muhammad bin Muhammad bin Mustafa. Tafsīr Abī al-Suʻūd. Beirūt: Dar Ihya' al-Turath Al'Arabi, 2008.

Baghdadi, Muhammad bin Ibrahim. Tafseer Khazin. Beirūt: Dār Al-Kutub Al-'IImiyyah, 1415.

Bukhāri, Muhammad bin Ismail. Sahih Al Bukhari. Cairo: Dār Āl-Sahib, 1987.

Damashqi, Siraj al-Din, Umar bin Ali. Al-Lubab Fi 'Ulum Al-Kitāb. Beirūt: Dār Al-Kutub Al-'IImiyyah, 1419.

Hasan, Manzoor. The Condition of Tamlīk on Zakāt. Lahore: Al-Mawrad Institute of Knowledge and Research, 2001.

Haskafi, Muhammad Ala-ud-Din. Al-Durr al-Mukhtar Sharh Tanwīr al-Absar. Beirūt: Dar ul Fikr, 1386.

Ibn-e- Hajar, Asqalānī, Aḥmad ibn Nūrud-Dīn ʿAlī ibn Muḥammad. Fatḥ al-Bārī fī Sharḥ Ṣaḥīḥ al-Bukhārī. Beirūt: Darul Ma'rifah, 1379.

Ibn-e-Adil, U. B. A., Tafseer-e- Lubab. Beirūt, Dār Al-Kutub Al-'IImiyyah, 2010.

Ibn-e-ʿArabī, Muhammad Ibn Abdullah al-Ashbili al-Maliki. Al Masālik. Beirūt: Dār al-Gharb al-Islāmī, 1428.

Ibn-e-Manzoor, Muhammad Bin Mukram. Lisān al-ʿArab. Quetta: School of Ashrafiyya, 2000.

Ibn-e-Nujaym, Zain al-Din. Al-Asybahwaal-Nazhair. Beirūt: Darul Ma'rifah, 1411.

Ibn-e-Qudāmah, Muwaffaq al-Dīn Abū Muḥammad ʿAbd Allāh. Al-Mughnī. Beirūt: Dar ul Fikr, 1405.

Ibn-e-Taymiyyah, Taqī ad-Dīn ʾAḥmad ibn ʿAbd al-Ḥalīm ibn ʿAbd al-Salām. Al Fatawa Al Kubra. Beirūt: Dār Al-Kutub Al-'IImiyyah, 1987.

Isfhani, Al-Raghib, Abu al-Qasim, Al-Hussain ibn Muhammad. Al-Mufardat fi Gharib al-Qur'ān. Beirūt, Dar al-Qalam, 1412.

Islahi, Amin Ahsan.Tafseer-e- Tadabbar Al Qur'ān. Lahore, Faran Foundation, 2009.

Jurjani, Ali bin Muhammad. Kitab al-Ta`rifat. Beirūt: Dāral-Kitāb al-ʿArabī, 1405.

Kandhalvi, Muhammad Idris. Ma'arif al-Qur'ān. Sindh: Maktabat al-Ma'arif, Dar Uloom Al-Husainiyya Shahdadpur, 1422.

Kasani, Abu Bakr bin Masoud bin Ahmad. Al-Bada'i al-Sana'i. Beirūt: Dār al-Kutub al-ʿIlmīya, 1986.

Khan, Siddiq Hasan. Fath ul-Bayan fi Maqasid il-Qur'ān. Beirūt: Al-Maktab al-'Asriya, 1414.

Kharshī, Muḥammad Ibn'Abd Allāh. Mukhtaṣar. Egypt: al-Maṭbaʻah al-Kubrá a Amīrīyah, 1317.

Maidāni, Abdul Ghani bin Talib. Al-Lubāb. Beirūt: Dār Al-Kutub Al-'IImiyyah, 1993.

Maraghi, Sheikh Muhammad Mustafa. Tafseer-e-Maraghi. Egypt, Mustafa Al-Babi, 1946.

Mas`ud, Jubran. Al-Ra'id. Beirūt: Dār Al 'Ilm, 2005.

Mawardi, Abū al-Ḥasan ʻAlī ibn Muḥammad ibn Ḥabīb. Al-Hawi al-Kabir fi-Fiqh Madhhab al- Imām al-Shafi'i. Beirūt: Dār Al-Kutub Al-'IImiyyah, 1414.

Mousali, Abdullah bin Mahmood Al-Hanafi. Al-Ikhtiyar Lit'alil al-Mukhtar. Beirūt: Dār al-Kutub alʿIlmīya, 1426.

Muneeb ur Rehman. Zakāt. Karachi: Maktaba Naimiya, 2015.

Muqaddasī, Muhammad bin Muflah. Kitāb al-Furū'. Beirūt: Mussat al-Risalah, 2003.

Nadwi, Syed Sulaiman. Seerat al-Nabi. Lahore: Institute of Islamiyat, 2002.

Nasāʾī, Abū ʿAbd al-Raḥmān Aḥmad ibn Shuʿayb. Sunan An-Nasa'i. Halb: Maktab Al Maktobah Al Islamiyah, 1986.

Nawawī, Yahya bin Sharaf al-Shafi'i. Kitab al-Majmu. Beirūt: Idara-Taba'at al-Maniriyyah, 1418.

Nizam Uddin, Hasan bin Muhammad bin Hussain. Gharaib ul Qur'ān. Beirūt: Dār Al-Kutub Al-'IImiyyah, 1996.

Qaradāwī, Sheikh. Muhammad Yusuf. Fiqh Āl Zakāt. Beirūt: Dār Āl Irshād, 1418.

Qasmi, Atiq Ahmad. Zakāt and the Problem of Tamlīk. Karachi: Idarat al-Qur'ān, 2001.

Qasṭallānī, Aḥmad ibn Muḥammad ibn Abī Bakr. Irshād al-Sarī fī Sharḥ al-Bukhārī. Egypt: Al-Matba'b Al-Amira, 1323.

Rahmani, Khalid Saif Ullah. Dictionary of Fiqh. Karachi: ZamZam Publications, 2010.

Razī, Fakhr ud Din. Mafatīh ul-Ghayb. Beirūt: Dar ul Ihya al-Turath al-Arabi, 1420.

Rida, Rashid. Tafsir al-Manar. Egypt: Al-Hai'a Al-Masriya Al-Amma lil Kitab, 1990.

Shāh Walīullāh, Ahmad bin Abdul Rahim. Hujjatullah-il-Balighah. Beirūt: Ihya al-Uloom, 1992.

Shaltūt, Sheikh Mahmood. Al- Fatawa. Cairo: Dar Al Shuruq, 1991.

Shawkani, Muhammad ibn Ali ibn Abdullah. As-Sayl al-Jarrar al-Mutaraffiq 'ala Hada-iq al-azhar – Shawkani. Beirūt: Dar Ibn Hazm, 2000.

Sherazi, Ayatollah Nasser Makaram. Tafseer-e-Namona. Tehran, Dār Āl Kutub Āl Islamia, 1387.

Siwasi, Muhammad bin Abdul Wahid. Sharah Fathul Qadeer. Beirūt: Dar ul Fikr, 1436.

Suyuti, Abd al-Rahman bin Abi Bakr. Kitāb al-Ashbāh wa-l-Naẓāʾir. Beirūt: Dār al-Kutub al-Ilmiyyah, 1403.

Tibrani, Sulaymān ibn Aḥmad ibn Ayyūb. Al-Mu'jam Al-Kabir. Cairo: Maktaba Ibn-e-Taimiīya, 1415.

Tirmidhi, Muhammad bin Eisa. Sunan al-Tirmidhi. Beirūt: Dar Ihya' al-Turath Al'Arabi, 2000.

Usmani, Mufti Taqi. Fatawa Usmani. Karachi: Maktaba Maarif Al Qur'ān, 2012.

Zamakshari, Mahmood bin Umar. Tafsir e Kashshaf. Beirūt: Daral-Kitab al-'Arabi, 1407.

Zila'i, Fakhr-ud-Din Uthman bin Ali. Tabyīn al-Haqa'iq Sharh Kanz al-Daqa'iq. Cairo: Āl-Mutabat Āl-Kubra Āl-Amiri, 1413.

Zuhāili, Wahbat al-Zuhaili. Al Fiqh Ul Islami Waadillatuhu. Beirūt: Dar Ul Fikr, 2018.

¹Jibran Masud Al-Ra'id (Beirūt: Dār Āl Ilm, 2005), 287.

²Encyclopedia of Fiqh (Kuwait: Ministry of Endowments, 1992), V.14, 24

³Muhammad Bin Mukram Ibn Manzoor, Lisān al-ʿArab (Quetta: School of Ashrafiyya, 2000), vol.10, 491

⁴The Encyclopedia of Fiqh, 14/24.

⁵Muhammad bin Ismail Al-Bukhāri, Sahih Al Bukhari (Cairo: Dār Āl Shaīb, 1987), Ḥadīth no. 5030.

⁶Zain al-Din Ibn Nujaym, Al-Asybahwaal-Nazhair (Egypt: Muassasahal-Ḥalabī, 1387), 1/346.

⁷Ali bin Muhammad Al Jurjani, Kitab al-Ta`rifāt (Beirūt: Dāral-Kitāb al-ʿArabī, 1405), 1/295

⁸Muhammad Ibn Abdullah, Ibn eʿArabī, al-Ashbili al-Maliki, Al Masālik (Beirūt: Dāral-Gharb al-Islāmī 1428), 5/557.

⁹Taqi ul Din, Ali ibn e Abd al Kafi, Subki, Kitāb al-Ashbāh wa-l-Naẓāʾir (Beirūt: Dār al-Kutub al-ʿilmīya, 1403), 1/518.

¹⁰Abdul Qadir, Muhammad bin Abu Bakr, Mukhtar as-Sihah (Beirūt: Maktaba Labnan, 1415), 1/167.

¹¹Yahya bin Sharaf al-Shafi Al-Nawawī, Kitab al-Majmu (Beirūt: Idara-Taba'at al-Maniriyyah, 1418), 15/209.

¹²The Encyclopedia of Fiqh, 14/21.

¹³Abu Bakr bin Masoud bin Ahmad, Al-Kasani, Al-Bada'i al-Sana' (Beirūt: Dār al-Kutub al-ʿilmīya, 1986), 2/154; Al-Nawawī, Kitab al-Majmu, 6/197-205; Ahmad bin Ali, Ibn-e-Hajar Asqalani, Fatḥ al-Bārī fī Sharḥ Ṣaḥīḥ al-Bukhārī (Beirūt: Darul Ma'rifah, 1379), 3/332; Aḥmad ibn Muḥammad ibn Abī Bakr Al-Qasṭallānī, Irshād al-Sarī fī Sharḥ al-Bukhārī (Egypt: Al-Maktaba'aal-'Amira,1323), 3/57; Abu Saud Muhammad bin Muhammad bin Mustafa Al-Aimadi, Tafsīr Abī al-Suʻūd (Beirūt: Dar Ihya' al-Turath al'Arabi, 2008), 4/76; Fakher ul Din Al-Razī, Mafatīh ul-Ghayb (Beirūt: Dar Ihya al-Turath al-Arabi, 1420), 16/115; Dr. Wahbat al-Zuhaili, Al Fiqh ul Islami Waadillatuhu (Beirūt: Dar ul Fikr, 2018), 3/176; Sheikh. Muhammad Yusuf, Al-Qaradawi, Fiqh Āl Zakāt (Beirūt: Dār Āl Irshād, 1418), 2/115; Mufti Taqi, Usmani, Fatawa Usmani (Karachi: Maktaba Maarif Al Quran, 2012), 2/153; Taqī ad-Dīn ʾAḥmad ibn ʿAbd al-Ḥalīm ibn ʿAbd al-Salām, Ibn-e-Taymiyyah, Al Fatawa Al Kubra (Beirūt: Dār Al-Kutub Al-'iImiyyah, 1987), 4/20; Muhammad ibn Ali ibn Abdullah, Ash Shawkani, As-sayl al-jarrar al-mutaraffiq 'ala hada-iq al-azhar – Shawkani (Beirūt: Dar Ibn Hazm, 2000), 1/264; Sheikh Muhammad Mustafa Al Maraghi, Tafseer-e-Maraghi (Egypt: Mutafa Al Babi, 1946), 10/145; Amin Ahsan Islahi, Tafseer-e- Tadabbar Al Qur'ān (Lahore: Faran Foundation, 2009), >3/593.

¹⁴Fakhr-ud-Din Uthman bin Ali, Al-Zila'i, Tabyīn al-Haqa'iq Sharh Kanz al-Daqa'īq (Cairo: Āl-Mutabat Āl-Kubra, Āl-Amiri, 1413), 1/251.

¹⁵Abdullah bin Mahmood, Al-Hanafi, Al-Muselli, Al-Ikhtiyar li-ta'lil al-Mukhtār (Beirūt: Dār Al-Kutub Al-'iImiyyah, 1426), 1/129; Muhammad bin Abdul Wahid, Al-Siwasi, Sharah Fathul Qadeer (Beirūt: Dar ul Fikr, 1436), 2/261; Ibn Nujaym, Al-Asybah wa al-Nazhair, 2/216.

¹⁶The Encyclopedia of Fiqh. Kuwait, 23/329.

¹⁷Muhammad bin Muflah, Al Muqaddasī, Kitāb al-Furū' (Beirūt: Mussat al-Risalah, 2003), 4/342.

¹⁸Alī ibn Muḥammad ibn Ḥabīb, Abū al-Ḥasan, Al-Mawardi, Al-Hawi al-kabir fi-fiqh madhhab al- Imam al-Shafi' (Beirūt: Dār Al-Kutub Al-'iImiyyah, 1414), 8/479.

¹⁹At-Tauba 9:60.

²⁰Al-Nawawī, Kitab al-Majmu, (Beirūt: Idara-Taba'at al-Maniriyyah,1418), 6/184.

²¹Muwaffaq al-Dīn Abū Muḥammad ʿAbd Allāh, Ibn e Qudāmah, Al-Mughnī (Beirūt: Dar ul Fikr 1405), 2/528.

²²Al-Baqara 2:110.

²³At-Tauba 9:71.

²⁴ Al-Baqara 2:277.

²⁵Al-Hussain ibn Muhammad Abu al-Qasim Al-Isfhani Al-Raghib, Al-Mufardat fi Gharib al-Qur'ān (Beirūt: Dar al-Qalam, 1412), 1/61.

²⁶A. B. M. Al- Mousali, Al-Ikhtiyar Lit'alil al-Mukhtar (Beirūt: Dār al-Kutub alʿilmīya, 1426), 1/129.

²⁷at-Tauba 9:104.

²⁸Sulaymān ibn Aḥmad ibn Ayyūb Al Tibrani, Al-Mu'jam Al-Kabir (Cairo: Maktaba Ibn-e-Taimiīya, 1415), 9/109.

²⁹Abu Bakr bin Masoud bin Ahmad Al-Kasani, Al-Bada'i al-Sana'i (Beirūt: Dār al-Kutub al-ʿilmīya, 1986), 2/39.

²⁹Abu Bakr bin Masoud bin Ahmad Al-Kasani, Al-Bada'i al-Sana'i (Beirūt: Dār al-Kutub al-ʿilmīya, 1986), 2/39.

³⁰Atiq Ahmad Qasmi, Zakat and the Problem of Tamlik (Karachi: Idarat al-Qur'ān, 2001), 178.

³¹Mufti, Munib ur Rehman, Zakat (Karachi: Maktaba Naimiya, 2015), 133.

³²az-Zariyāt 51:19.

³³Muhmmad b Ismail Bukhari, Sahih Bukhari, Ḥadīth no. 1458.

³⁴Abū ʿĪsā Muḥammad ibn ʿĪsā, Tirmidhi, Sunan al-Tirmidhi (Beirūt: Dar Ihya' al-Turāth al'Arabi, 2000), Ḥadīth no. 649.

³⁵Ibn-e-Taymiyyah, Al Fatawa Al Kubra (Beirūt: Dār Al-Kutub Al-'iImiyyah, 1987), 4/201.

³⁶Muḥammad Ibn'Abd Allāh Al-Kharshi Mukhtaṣar (Egypt: al-Maṭbaʻah al-Kubrá al-Amīrīyah, 1317), 2/219; Al-Zuhāili, Al Fiqh ul Islami Waadillatuhu, 3/176.

³⁷Siraj Uddin abu ul Hassan Qadouri, Al-Lubab Fi Ulūm Al-Kitāb (Beirūt: Dār Al-Kutub Al-'iImiyyah, 1419), 10/126.

³⁸Mahmood bin Umar Al-Zamakshari, Tafsīr e Kashshāf (Beirūt: Dar al-Kitab al-'Arabi 1407), 2/282.

³⁹Siddiq Hasan Khan, Fath ul-Bayan fi Maqasid il-Qur'an. Beirūt: Al-Maktab al-'Asriya, 1414), 5/332.

⁴⁰at-Tauba 9: 60.

⁴¹Rashid Reda, Tafsīr al-Manār (Egypt: Al-Hai'aAl-Masriya Al-Amma lil Kitab, 1990), 10/436.

⁴²Al-Razī, Mafatīh al-Ghayb, 1686.

⁴³Muhammad bin Ibrahim, Al-Baghdadi, Tafseer Khazin (Beirūt: Dār Al-Kutub Al-'iImiyyah, 1415), 2/375.

⁴⁴Hasan bin Muhammad bin Hussain Nizam Uddin, Gharaib ul Qur'ān (Beirūt: Dār Al-Kutub Al-'iImiyyah, 1996), 3/492; Ibn-e-Adil, Tafseer-e- Lubāb, 1/2638.

⁴⁵At-Tauba 9:60.

⁴⁶Ibid.

⁴⁷Al-Qasṭallānī, Irshād al-Sarī fī Sharḥ al-Bukhārī, 3/57.

⁴⁸Al-Amadi, Tafsīr Abī al-Suʻūd, 4/76.

⁴⁹Al Maraghi, Tafseer-e-Maraghi, 10/145; Shaltūt, Al- Fatawa, 128-129; Islahi, Tafseer-e- Tadabbar Al Qur'ān, 3/593; Ayatollah Nasser Makaram Sherazi, Tafseer-e-Namona (Tehran: Dār Āl Kutub Āl Islamia, 1387), 8/15.

⁵⁰al-An'ām 06:20.

⁵¹al-Anfal 08: 28.

⁵²Manzoor Al-Hasan, The Condition of Tamlīk on Zakat (Lahore: Al-Mawrid Institute of Knowledge and Research, 2001), 23

⁵³Bukhari, Ḥadīth no. 2576.

⁵⁴Bukhari, Hadīth no. 1501; Islahi, Tafseer-e- Tadabbar Al Qur'ān, 3/595.

⁵⁵Muhammad Idris Kandhalvi, Ma'arif al-Qur'ān (Sindh: Maktabat al-Ma'arif Dar Uloom Al-Husainiyya, 1422), 3/470.

⁵⁶Qasmi, Which Means and Importance of Qur'ānic headings of Zakat, 47.

⁵⁷Nadwi, Seerat al-Nabi, 4/139.

⁵⁸Shāh Walīullāh, Hujjatullah-il-Balighah (Beirūt: Ihya al-Uloom, 1992), 1/499.

⁵⁹Al-Nasāʾī, Ḥadīth no. 4020.