HARTA-HARTA YANG DIKENAKAN ZAKAT: SATU ANALISIS HUKUM

Abstract

Zakat is collected from the income of certain properties. In general no
income of properties other than those determined by the Syariah
should be collected as zakat payment. However from time to time, the
Islamic jurists have permitted the collection of income of properties
not described by the law based on the principles of analogy and public
interest. Although the use of the above principles has solved certain
problems, many other properties which are considered, from the
economic points of view, as "zakatable" are excluded. Following the
thesis maintained by Professor al-Qaradhawi in his Fiqh al-Zakah,
this article argues that the inclusion of income of properties as zakat
payment should not be based on literal meaning of the text of the law,
hut one has to formulate the general criteria contained in those texts
so as to build a general rule which can be applied to all kinds of
properties in respect of Zakat collection.