Zakat Base "Applied Jurisprudential Study"

Abstract

 Zakat on money is an oblication. It is financially obligatory, fixed, earmarked, and mandatory under certain conditions. It is obligatory upon reaching the minimum amount of money liable to Zakah (nisab) which is due in excess of the original needs and debts, the coming of the year, and at a fixed, predetermined rate, for the sake of God Almighty. Zakat is distinguished by its division of the Zakat base from other man-made financial systems, and zakat is divided in terms of its pool according to the source of money and the effort expended in developing it, and for each source it has made its own technical organization. And the law arranged the amount of duty (ratio) in the money when it reached its quota according to the provisions and fatigue in the money. Zakat is not only worship, but it part of the financial and social system in Islam. Therefore, is necessary to implement the measurement in the zakat base to include every money that grew in order to achieve the purposes of the Sharia.