الموازنة بين المصالح و أثرها في معالجة زكاة عروض التجارة حال كساد السلع بسبب مرض (Covid-19)‎

Abstract EN

The research's idea can be summarized on one of the Zakat's contemporary issues, which is the effect of commodity stagnation on the Zakat on Merchandise, and it is one of the effects of the Corona pandemic.

The fundamental treatment methodology necessitated handling it in the light of balancing the competing interests.

As the customary part of the Zakat legislation is to provide sympathy for the poor, and this is apparent, in return, the interest in taking care of the rich who spends is hidden, given that the issue is in an exceptional framework.

Accordingly, the place calls for invoking the interest of considering this interest by strengthening the general and specific legal evidences, then handling the issue doctrinally according to options supported by the sayings of the jurists in interpretation as a way of approaching and balancing.

These options ended with three possible legal solutions: Cancelling the Zakat, deferring it, or paying it out upon payment.

The researcher has chosen to say the cancellation supported by his evidence in the research, and it is not forbidden to say by other legal solutions.

Therefore, I recommend the necessity of providing the jurisprudential treatment of the Zakat's contemporary issues based on the legitimate purposes and the considered rules.