انقطاع الحول في الزكاة : دراسة فقهية مقارنة

Abstract EN

The study dealt with cases that may have an impact on the discontinuance of the Zakat year, which presents to the owner or money during the year, and concerned with collecting and studying it a comparative jurisprudence study, which contributes to highlighting the reality and the comprehension of Zakat jurisprudence, and the care of the Sharia in those charged with it.

And presented to the issues in which there is a difference in the discontinuance of the zakat year resulting from the eligibility of the taxpayer during it, and the contingencies that disturb the growth of the money, and disposing of it during the zakat year.

And I concluded that the difference of jurists in matters of discontinuation of the Zakat year is due to what affects the king, or disturbs the growth.

She suggested that the year of Zakat should be interrupted by death, and growth would cease and be disposed of in such a way as to remove the king - even if with the intention of fleeing Zakat - and by exchanging for non-sex, and with a lack of a nisab during it.

Except that there is a shortage of the need to develop money, such as trade, or be in a short time.