Buhuth fi Fiqh Qadaya al-Zakat al-Mu'asira بحوث في فقه قضايا الزكاة المعاصرة

Buhuth Fiqhiyyah fi Qadaya al-Zakat al-Mu’asirah is a seminal compilation of peer-reviewed research papers addressing some of the most complex, evolving, and critical challenges facing the administration and implementation of Zakat in the modern era. Originally presented at the prestigious Symposia on Contemporary Zakat Issues—which gather leading Islamic jurists (fuqaha), economists, and financial experts from across the Muslim world—this volume bridges classical Sunni jurisprudence with modern economic, financial, and socio-political realities.

Through rigorous comparative analysis (Fiqh al-Muqaran), the book systematically evaluates how traditional Zakat categories apply to modern corporations, global financial markets, national taxation systems, and contemporary humanitarian crises.

Core Themes and Key Research Papers

The volume is divided into highly specialized research areas, each addressing a critical facet of contemporary Zakat application:

1. Zakat, State Finance, and Modern Economics

Zakat and Tax (Presented at the 4th Symposium, 1994)

A profound analysis of the relationship between divine Zakat obligations and modern state-imposed taxes. This paper addresses whether paying corporate or income tax discharges a Muslim’s Zakat obligation, exploring the overlap, distinction, and integration of fiscal policy and religious duty.

Zakat on Intangible Rights (Presented at the 7th Symposium, 1997)

As global economies transitioned from physical goods to knowledge-based assets, this study evaluates the Zakatability of intellectual property, trademarks, patents, copyrights, and commercial goodwill (Al-Insha’ / Al-Khuluw).

Zakat on Mineral and Marine Wealth (Presented at the 14th Symposium, 2005)

Re-examining classical rulings on Rikaz (buried treasure) and Ma’din (minerals), this paper provides updated jurisprudential guidelines for large-scale mining, oil and gas extraction, deep-sea pearl diving, commercial fishing, and coral harvesting.

2. Corporate and Financial Fiqh

Investigating Zakat on Stocks and Companies: A Comparative Study (Presented at the MWL Finance Authority Symposium, 2007)

A comprehensive comparative study on the methodologies used to calculate Zakat on public equities, mutual funds, corporate shares, and multi-national corporations. It weights competing scholarly methods to offer preferred, practical guidelines for retail investors and corporate accountants.

3. Recontextualizing the Eight Categories of Zakat Receivers (Asnaf)

The book shines in its application of the divinely ordained categories of Zakat recipients (Quran 9:60) to modern humanitarian and human rights issues:

The Zakat Fund for Debtors (Al-Gharimin) (Presented at the 2nd Symposium, 1989)

Investigates how Zakat can be systematically utilized to relieve debtors in the modern banking era, covering consumer debt, microfinance bankruptcies, and institutional debt-relief programs.

The Zakat Fund for Freeing Slaves (Fi al-Riqab): Contemporary Applications to Prisoners and Hostages (Presented at the 2nd Symposium, 1989)

An innovative jurisprudential discourse expanding the classical category of Riqab (freeing captives) to fund the legal defense, release, and rehabilitation of wrongfully detained prisoners, hostages, and victims of human trafficking or abduction.

Those Whose Hearts Are to Be Reconciled (Al-Mu’allafatu Qulubuhum) (Presented at the 3rd Symposium, 1992)

Evaluates the modern geopolitical and social dimensions of utilizing Zakat funds to support new Muslims, protect vulnerable minority communities, and foster positive interfaith and public relations for the benefit of the global Muslim community.

Significance and Contribution

This book is an indispensable resource for: 

Islamic Financial Institutions & Zakat Houses: Providing actionable legal frameworks and accounting methodologies for Zakat calculation.

Academics & Researchers: Serving as a primary reference point for Ijtihad (independent reasoning) in modern Islamic finance and social justice.

Policy Makers & Jurists: Offering a balanced methodology that respects the immutable texts of the Quran and Sunnah while demonstrating the profound flexibility (Yusr) of Islamic law in solving contemporary societal challenges.