طرق احتساب الزكاة في الإقتصاد الإسلامي : محاسبة زكاة الثروات الزراعية

Abstract EN

In the name of Allah.

Most Gracious.

Most Merciful Zakat is the third of the five main pillars of the true Islamic religion which includes : The pronouncement of the Shahada the establishment of the prayer.

the payment of alms Zakat the fasting of Ramadan and Pilgrimage to the home- Kaaba - if he is able to go.

It is considered one of the most powerful financial means in the Islamic economy that leads to strengthening the relations of the members of the Islamic community with each other, eliminating class differences among them, and keeping them away from many economic and social problems and crises that are solved by low levels of solidarity and the slowness of the various aspects of social and economic interdependence among its members.

And an effective means of distributing a large proportion of the wealth and national income of the Islamic society in a fair manner and to the neediest social strata of the Islamic society.

The one who pays zakat on his money every year knows the right of his Lord over him first, so he obeys his command and draws close to him, and then he knows the right of the poor over him, so he overcomes the love of himself and his money.

There is no doubt that repeating the act every year is taming the soul to do well and love for the poor and needy.

and reduce the tyranny of the love of money over the minds and hearts.

And this research is contained explaining how the quantity of economic calculates practicality of delivering these funds vital wealth and obligatory in Islamic Economics to eligible and extract pot Zakat (wealth and funds covered by the obligatory Zakat) and then extract ratio of Zakat imposed (agricultural wealth in this research) by different accounting systems to prevent errors and wastage in distribution of different funds on legally eligible for showing human souls and avarice and uncertainty.

And expands capital of treasure and not investing and wealth accumulation accumulation was saved.