كيفية إخراج زكاة الشركات المختلطة و الإسلامية الخالصة

Abstract EN

The research aims to identify how to pay zakat on mixed and pure Islamic companies, in light of the many problems and different ramifications of how to extract zakat on companies, which necessitated the researcher to delve into this topic.

The study used many approaches, including: the descriptive-analytical approach, by describing the topic and then analyzing its various dimensions in a systematic, scientific and jurisprudential manner.

As well as the interview between opinions and discuss them objectively to reach the most correct of those opinions in the light of the correct evidence and the jurisprudence of scholars in understanding and directing these opinions The study reached several results, including: that the zakat on shares varies according to the activity of the joint stock company and according to the intention of the owner.

Also, the shares of purely mixed companies with supply and demand, buying and selling, are considered trade offers, such as shares of cooperative societies, import and raw materials companies, Islamic banks and companies that buy and sell real estate.

The study also made several recommendations, including: It should be noted that the zakat of mixed companies or establishments is obligatory despite the loss as long as the monetary value owned reached the legal quorum for zakat, so the obligation of zakat does not fall even in the event of loss.

Also, the need for the payer to perform the obligation of zakat on time, as this leads to the purification of souls and relief to the poor to increase the blessing of wealth.