Yearly Archives: 2022

AZKA Corner merupakan satu inisiatif AZKA-PPZ untuk menyebarluaskan dakwah zakat kepada masyarakat. AZKA Corner yang pertama ditubuhkan di Perpustakaan, Kolej Profesional Baitulmal Kuala Lumpur (KPBKL) dan telah dirasmikan pada 27 Feb 2020. Antara buku yang boleh diperolehi disini adalah: Menelusuri Isu-Isu Kontemporari Zakat; Dimensi Baharu Zakat Di Malaysia; Superheroes Zakat Himpunan Pengalaman Sebenar Pembayar Zakat; dan banyak lagi.. Lokasi AZKA Corner @ KPBKL: Perpustakaan, KOLEJ PROFESIONAL BAITULMAL, Lot 1363 Jalan Perkasa, Maluri, 55100 Kuala Lumpur (https://goo.gl/maps/TDsToA5EugMQ8Jaa9) Untuk lebih banyak info layari: https://azka.zakat.com.my/azkacorner/

Islam encourages its followers to strive and find sustenance in life. As Muslims, we need to realize that working is an obligation that has to be carried out. It is through work that we are able to fulfil our responsibilities such as providing for our wives, children, and parents. Additionally, we are also able to perform acts of worship such as making zakat and donations. Let us observe what Allah mentioned in Surah Al-Qasas verse 77: Which means: “But seek, through that which Allah has given you, the home of the Hereafter; and [yet], do not forget your share of the world. And do good as Allah has done good to you. And do not desire corruption in the land. Indeed, Allah does not like corrupters.” [Al-Quran, Surah Al-Qasas, verse 77]. Hence, the work we do must be carried out with honesty. Every task we perform in order to find halal sustenance is a form of servitude towards Allah. In fact, Rasulullah himself has shown us several work ethics for us to emulate. Therefore, allow me to share several guidelines that we can gather from the Sunnah of the Prophet to incorporate in our working life. The First Guideline: Always Be Productive. Rasulullah encouraged us to perform our tasks to the best of our abilities. Read this hadith reported by Ibnu Majah: Which means: “If one of you were to take his rope (or ropes) and go to the mountains, and bring a bundle of firewood on his back to sell, and thus become independent of means, that would be better for him than begging from people who may either give him something or not give him anything.” [Narrated by Ibnu Majah]. A believer is productive. He does not sit still, doing nothing whilst complaining about the lack of time and wealth. Regardless of the challenges that he is facing in life, a believer will not simply rely on help from others; he will also play his part in acquiring what is needed to provide for himself and his family. The Second Guideline: Be Smart in Managing Time and The Tasks that Have Been Given. In this case, Rasulullah gave us numerous reminders to help us make full use of our time and do not idle it away. Rasulullah said in a hadith reported by Imam Al-Bukhari which means: “There are two blessings which many people waste: health and free time.” [Narrated by Al-Bukhari]. Hence, whenever we are instructed to complete a certain task within a specific period of time, we should not delay nor should we postpone it to the next day. On the contrary, we must train ourselves to manage time well and prioritize the job that has been tasked upon us. Indeed, a believer must always be mindful of his time. We are taught by this religion to be disciplined. Throughout each and every day of our lives, we are taught to be mindful of time. What are the prayer timings? When are the beginning and the end of Ramadan? When are the beginning and the end of other months in the Islamic calendar? Every passing second is extremely valuable. It is the foundation for every person to produce and perform quality work. By paying attention and managing time well, we are trained to become more disciplined and efficient in our daily tasks. When we organize the tasks that we receive, the quality of our work will significantly improve. An employee who manages situations smartly will not be easily shaken when faced with numerous tasks and responsibilities. This is because every second spent in the office is fully utilized. He carries out his given duties with trustworthiness and will not be easily distracted by the likes of his phone, social media and more. The term “insyaAllah” that we have been taught should not be used as an excuse to procrastinate our work, as to how some people have done. Instead the blessed phrase – which means: “If Allah wills it” – is a manifestation of a person’s faith. A person who utters this phrase is surrendering all of his affairs to God, and he accepts that he is only capable of planning and that God is the One who determines everything. The Last Guideline: Always Strive to Enhance Our Skills. Islam encourages us to gain knowledge that will benefit us. Listen to Allah SWT. mentioned in the Quran when addressing Rasulullah in Surah Taha, verse 114: Which means: “And say (O Muhammad), ‘My Lord, increase me in knowledge.’” [Al-Quran, Surah Taha, verse 114]. This is such an appropriate reminder in today’s context, be it in the working world or otherwise. A believer will always have thirst for knowledge. This is because knowledge is the light that illuminates the difference between truth and falsehood. Knowledge enables a person to know Al-Khaliq; his Creator. Knowledge also elevates his status and through knowledge, a person can attain glory. Through knowledge, a person becomes humble, because he acknowledges that Allah. is the source of all knowledge. In the working world, we recognize the fact that the world is constantly changing, due to rapid economic and technological developments. Something that used to be the norm in the past might not be relevant anymore nowadays. Therefore, it is our personal responsibility that, when faced with this challenge, we prepare ourselves by gaining knowledge and acquiring skills that are applicable and appropriate in today’s context. So let us grab the opportunity that has been laid out for us to improve our skills, whether it is by attending training courses, continuing our studies, or equipping ourselves with brand new skills. As the ummah who loves the Prophet Muhammad, it is only fitting that we do our best to emulate his character and carry out what has been requested of us. Therefore, let us put due effort to fulfil our daily duties. With Allah’s will, our hard work will result in a prosperous and successful society in this world and the hereafter.

Islam encourages its followers to give charity. There are many verses of the Qur’an that recommend Muslims to give charity. Among them is verse (ayat) 254, in Chapter 2 (Surah Al-Baqarah): Which means: “O ye who believe! Spend out of what (the bounties) We have provided for you, before the Day comes when no bargaining (will avail), nor friendship nor intercession. Those who reject Faith they are the wrong-doers.”. [Al-Quran, surah al-Baqarah, verse 254] Giving charity (sadaqah) comes from the word al-sidqu which means true. It means that giving sadaqah is proof that one truly believes in his religion. A believer will be in the shelter of his sadaqah on the Day of Judgment. The Prophet (may Allah’s blessings and peace be upon him [pbuh]) said in a Hadith which was narrated by Ibn Hibban: Which means: “Everyone is under the shelter of his sadaqah until he is judged.” [Narrated by Ibn Hibban] Giving sadaqah does not lessen one’s sustenance or wealth as some people think. In fact, sadaqah opens the door to a person’s sustenance. The Prophet (PBUH) said in a Hadith which was narrated by Imam Muslim: Which means: “Charity (sadaqah) does not in any way decrease the wealth”. [Narrated by Muslim] Islam encourages us to give sadaqah especially when we have the desire to be rich but feel afraid to give charity thinking that it will make us poor. The Prophet (PBUH) said in a Hadith which was narrated by Imam al-Bukhari and Muslim: Which means: “A man came to the Prophet (pbuh) and asked, “O Allah’s Messenger (pbuh), which charity is the most superior in reward?” He replied, “The charity which you practice while you are healthy, niggardly and afraid of poverty and wish to become wealthy…” . [Narrated by Bukhari and Muslim] The angels will pray to Allah the Almighty to replace all the wealth that is spent by those who give sadaqah. The Prophet (PBUH) said in a Hadith which was narrated by Imam al-Bukhari and Muslim: Which means: “There is never a day wherein servants (of God) get up at morn, but are not visited by two angels. One of them says: 0 Allah, give him more who spends (for the sake of Allah), and the other says: 0 Allah, bring destruction to one who withholds.” [Narrated by Bukhari and Muslim] Allah the Almighty will also ease the affairs of a person who spends his wealth to facilitate other people’s problems in this world and in the hereafter. The Prophet (PBUH) said in a Hadith which was narrated by Imam Muslim: Which means: “Whoever facilitates the affairs of a person in distress, Allah the Almighty will facilitate his affairs in this world and in the hereafter….”. [Narrated by Muslim] Allah the Almighty also promises a reward for the people who spend their wealth for the sake of Allah as He mentioned in the Quran in Chapter 8 (Surah Al-Anfal), verse (ayat) 60: Which means: “… Whatever ye shall spend in the cause of Allah, shall be repaid unto you, and ye shall not be treated unjustly.” [Al-Quran, surah al-Anfal, verse 60] Giving sadaqah will not make us poor. On the contrary, this practice opens up the door to more sustenance from Allah the Almighty. Let us give sadaqah to the needy but at the same time, we must not forget our responsibility to give the obligatory sadaqah known as zakat. We must realize that regardless of how much we give in sadaqah it will not lift our obligation to pay zakat. Let us ponder the appeal from Allah the Almighty as stated in the Quran in Chapter 2 (Surah Al-Baqarah), verse (ayat) 245: Which means: “Who is it that would loan Allah a goodly loan so He may multiply it for him many times over? And it is Allah who withholds and grants abundance, and to Him you will be returned.” [Al-Quran, surah al-Baqarah, verse 245]

Sebagaimana yang umum mengetahui, baru-baru ini Amanah Saham Nasional Berhad (ASNB) telah mengumumkan dividen dan bonus bagi Amanah Saham Bumiputera untuk tahun 2021 adalah sebanyak 5.00 sen seunit. Justeru, ramai yang bertanya khasnya mengenai zakat ke atas pelaburan ASB. Adakah dikenakan ke atas pelaburan pokok atau hasil dividen sahaja? Ataupun kedua-duanya sekali? Dalam merungkai persoalan ini elok kita merujuk kepada bentuk pelaburan yang dibuat dan fasiliti pembiayaan yang ditawarkan agar dapat memberi gambaran yang jelas dan terperinci berdasarkan situasi masing-masing. Zakat Ke Atas Pelaburan ASB Zakat diwajibkan ke atas pelaburan di ASB. Hal ini kerana terdapat sebuah kaedah dalam ibadah zakat yang berbunyi كل مال نام فهو وعاء للزكاة. Ini bermaksud setiap harta yang berkembang adalah sumber untuk zakat. Pelaburan yang dibuat di ASB adalah bertujuan untuk mengembangkan harta dan mendapat pulangan berupa keuntungan yang diperolehi menerusi dividen, bonus dan pendapatan ASB setiap tahun. Oleh yang demikian, sesuatu hasil yang diperoleh menerusi pengembangan harta (yang disandarkan kepada emas dan perak) dikenakan zakat sebanyak 2.5%. Rasulullah SAW bersabda: “Apabila kamu mempunyai 200 dirham dan telah cukup haul (genap setahun) diwajibkan zakatnya lima dirham, dan tidak diwajibkan mengeluarkan zakat (emas) kecuali kamu mempunyai 20 dinar (salah satu mata wang zaman dahulu yang digunakan di negara Arab). Apabila kamu mempunyai 20 dinar dan telah cukup haulnya diwajibkan zakatnya setengah dinar. Demikian juga kadarnya jika nilainya bertambah dan tidak diwajibkan zakat bagi sesuatu harta kecuali setelah genapnya haul (setahun).” (Riwayat Abu Dawud dan al-Baihaqi) Begitu juga dalam sebuah hadis yang lain: “Zakat perak, ialah seperempat puluh dari nilai harga perak itu” (Riwayat Imam al-Bukhari) Untuk makluman, nilai setengah dinar (0.5 dinar) itu adalah menyamai 2.5 peratus (atau 1/40 bahagian) ke atas keseluruhan 20 dinar atau 200 dirham berkenaan (2.5% X 200 dirham = 5 dirham). Kaedah Pengiraan Zakat ASB Pengiraan zakat ke atas pelaburan ASB boleh dikategorikan berdasarkan beberapa kaedah dan situasi seperti berikut: *Catatan: Nisab zakat bagi tahun 2021 di Wilayah Persekutuan adalah RM 20,299. 1. Pelaburan dibuat menggunakan wang atau modal sendiri Bagi situasi ini pengiraan zakat adalah berkadar langsung dengan jumlah pelaburan pokok dan keuntungan (dividen, bonus dan pendapatan ASB) yang diperolehi. Jika diteliti penyata pelaburan ASB yang dikemukakan, baki akhir (atau baki tamat) pelaburan tahunan telah mengambil kira keseluruhan pegangan unit oleh pelabur (modal pokok + dividen). Justeru, formula taksiran zakat adalah seperti berikut: Baki Akhir Pelaburan Tahunan x 2.5% Portal rasmi ASNB turut memaparkan taksiran zakat dengan mengambil kira baki akhir pelaburan pada tahun taksiran semasa sebagaimana contoh jadual berikut: Sumber: https://www.asnb.com.my/…/Zakat%20Calculator%20FAQ%20BM… Berpandukan contoh di atas, penyata pelaburan memaparkan untuk tempoh Januari sehingga Disember pada tahun taksiran semasa, justeru dalam contoh ini nilai dividen telah dimasukkan sekali dalam baki akhir pelaburan. 2. Pelaburan dibuat dengan fasiliti pembiayaan ASB dengan pihak bank. Bagi situasi ini, pengiraan zakat hanya akan dikenakan ke atas dividen atau keuntungan yang diperolehi sahaja. Adapun bagi modal pelaburan, tidak dikenakan zakat ke atasnya kecuali setelah berlakunya penebusan sijil pelaburan ataupun setelah selesai tempoh bayaran balik pembiayaan. Formula kiraan adalah seperti berikut: Dividen / Pendapatan ASB x 2.5% Contoh kaedah kiraan seterusnya cuba meraikan beberapa bentuk kaedah pelaburan yang lazimnya diamalkan oleh para pelabur ASB dengan menggunakan fasiliti pembiayaan ASB. Kes 1: Dividen/Pendapatan ASB yang diperolehi TIDAK DIGUNAKAN untuk membuat pembayaran semula pembiayaan. Contoh:Modal Pelaburan Maksimum RM 200,000 [dalam bentuk sijil pelaburan]Dividen/ Pendapatan ASB 2021: 5.00% dari RM 200,000 = RM 10,000= RM 10,000 x 2.5%= RM 250 Justeru, zakat yang dikenakan adalah RM 250Dalam contoh ini, nilai dividen yang diperolehi tidak melebihi nisab tahunan zakat. Mengapa dikenakan zakat juga? Hal ini memerlukan sedikit perincian. Dalam contoh di atas, pendapatan dari ASB itu dicampurkan dengan kesemua pemilikan harta individu yang telah cukup haulnya untuk dizakatkan. Maka kecukupan nisab dikira secara relatif dengan dicampurkan harta-harta lain yang berada di bawah pemilikan individu terbabit. Namun, jika individu yang terbabit tidak mempunyai harta-harta lain yang cukup haul dan sedia dizakatkan, maka zakat TIDAK DIKENAKAN ke atas dividen/pendapatan ASB yang tidak mencukupi nisab itu tadi. Kaedah yang sama juga terpakai ke atas nilai-nilai lain di bawah nilai pelaburan maksimum. Kes 2: Dividen/Pendapatan ASB yang diperolehi DIGUNAKAN bagi membuat pembayaran semula pembiayaan. Dalam kes ini, zakat hanya akan dikenakan ke atas baki atau lebihan dividen/pendapatan ASB yang masih ada selepas ditolak jumlah pembayaran semula pembiayaan. Contoh (i):Modal Pelaburan Maksimum RM 200,000 [dalam bentuk sijil pelaburan]Dividen/ Pendapatan ASB 2021: 5.00% dari RM 200,000 = RM 10,000 Jumlah pembayaran semula pembiayaan selama setahun (dikira berdasarkan tempoh ansuran bulanan pembiayaan pelaburan ASB selama maksimum 30 tahun)= RM 1,099 (sebulan) x 12 (bulan) = RM 13,188= RM 10,000 (dividen/pendapatan ASB) – RM 13,188 (bayaran semula pembiayaan)= RM (3,188) Oleh kerana bayaran semula pembiayaan melebihi jumlah dividen yang diterima, maka TIDAK ADA ZAKAT dikenakan. Juga tidak dikenakan zakat jika jumlah dividen menyamai jumlah pembayaran semula pembiayaan. 3. Perolehan selepas penyerahan semula sijil pembiayaan pelaburan ASB. Sebahagian pelabur menggunakan kaedah membuat pembiayaan pelaburan ASB dan dalam tempoh tertentu membuat penebusan sijil (surrender) dan menyelesaikan bayaran baki pembiayaan untuk mendapatkan keuntungan dan pulangan. Kes 1: Penyerahan semula sijil pelaburan lebih awal sebelum tamat tempoh pembiayaan. Contoh (i) – Penyerahan sijil pelaburan pada tahun ke-5 dalam tempoh pembiayaan selama 25 tahun: [Lebihan tunai selepas penyerahan sijil pelaburan + dividen tahun semasa ASB] x 2.5%[RM 22,002.61 (lebihan tunai penyerahan sijil pelaburan bernilai RM 200,000) + RM 10,000 (dividen tahun semasa ASB)] = RM 32,002.61= RM 32,002.61 x 2.5%= RM 800.07Zakat dikenakan adalah RM 800.07 Contoh (ii) – Penyerahan sijil pelaburan pada tahun akhir pembiayaan / selepas tamat tempoh pembiayaan 25 tahun.[RM 200,000 (nilai penyerahan sijil pada tahun akhir pembiayaan/selepas tamat tempoh pembiayaan) + RM 10,000 (nilai dividen semasa ASB)] = RM 210,000= RM 210,000 x 2.5%= RM 5,250 Zakat dikenakan adalah sebanyak RM 5,250 *Untuk mengetahui nilai serahan (surrender value) yang sebenar, anda perlu merujuk terus kepada pihak ASNB atau bank penyedia fasiliti pembiayaan. Kiraan di atas adalah bertujuan memberi simulasi taksiran sahaja. Dengan penjelasan ini, diharapkan agar dapat memberikan manfaat dan kefahaman yang jelas kepada para pelabur dan pembayar zakat. Semoga Allah SWT menerima segala amalan dan kebaikan yang dilakukan

Regarding this issue, we should understand that natural disaster victims usually are in dire need of help depending on the destruction they faced. In some cases, only a portion of their assets or property is destroyed, where some may experience a considerable amount of loss while others faced total loss to their property. In this case, let us understand the statement of Allah in surah al-Taubah, verse 60 (which means): “Zakat expenditures are only for the poor and for the needy and for those employed to collect [zakat] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveller – an obligation [imposed] by Allah. And Allah is Knowing and Wise.” [Al-Quran, surah al-Taubah, verse 60]. The above verse specifies the only people that have a right (qualified) to receive zakat (which is called the eight asnaf). The consensus of the fuqaha (Islamic scholars) agrees that it is impermissible to give zakat to people other than the specified people in the above verse. In mazhab al-Syafie, it is obligated to divide the zakat towards the eight asnaf that have a right to receive zakat. While other mazhab’s opinion state that it is enough to give to a group of the asnaf. This fatwa is issued by Ibn al-Asma’ie and most contemporary scholars agree with this opinion, for it is hard to find all eight asnaf, as stated in Bughyah al-Mustarsyidin. Regarding the above issue, some scholars hold the opinion that natural disaster that results in the destruction of property, the people involved are in need of help and in debt for themselves or their family. Hence, some scholars include them as the asnaf of al-gharimin or as the people in debt. The scholars set a condition that the debt must be for a necessity (desperate need) and not luxury and indulgence. Hence, we state that it is permissible to give zakat to people that faced natural disasters, such as a huge flood, typhoon, landslide, earthquake, and others that result in the destruction of their home, crops or loss of all their property. They can be categorized as al-gharimin that are qualified to receive zakat. Other than the above-stated evidence, based on opinions of scholars, Mujahid (one of Islamic scholar) states: “3 types of people that are considered as al-gharimin are: People that their property is washed away by flood; Their property is destroyed in the fire; Those that have dependents, but they are unable to provide for their dependents” The above statement of Mujahid is in accordance with a hadith from Qabisah bin Mukhariq al-Hilali, he said (which means): I was under debt and I came to the Messenger of Allah and begged from him regarding it. He said: Wait till we receive sadaqa, so that we order that to be given to you. He again said: Qabisah, begging is not permissible but for one of the three (classes) of persons: one who has incurred debt, for him begging is permissible till he pays that off, after which he must stop it; a man whose property has been destroyed by a calamity which has smitten him, for him begging is permissible till he gets what will support life, or will provide him reasonable subsistence; and a person who has been smitten by poverty. the genuineness of which is confirmed by three intelligent members of this peoples for him begging is permissible till he gets what will support him or will provide him subsistence. Qabisa, besides these three (every other reason) for begging is forbidden, and one who engages in such consumes that what is forbidden. [Narrated by Muslim (no. 1044)]. Imam al-‘Azim al-Abadi said (which means): “Whoever that befall on him a disaster from the heaven or earth, such as extreme cold, ice, sink or others like it that results in the destruction of his property and he has nothing left to survive, then it is permissible for him to ask from others until he can live on his own again.” (refers to ‘Aun al-Ma’bud 3/36) One of the scholars that issue a fatwa regarding this issue is Dr. Yusuf al-Qaradhawi, where he said (which means): “I specify the characteristics of al-gharimin for victims of natural disasters that faced huge destruction to their property that they are forced into debt, then the ruling is permissible for them to receive zakat.” (refers to Fiqh al-Zakat 2/62) Dr. Husamuddin bin Musa ‘Iffanah, Professor of Fiqh and Usul from the University of al-Quds, Palestine also ruled it permissible to give zakat to the victims of natural disasters. My opinion is; it is permissible to give zakat to them, based on the presented opinions above and I am inclined to suggest that it must be given through Baitulmal, then Baitulmal will act as the body of authority to disburse the funds by identifying the people who are really in need, according to the destruction assessment made and the necessities needed for each victim. The reason is, if zakat is given directly in huge amounts, it is feared that only some would receive the help they needed while other victims won’t receive any of it. Hence, the people that didn’t receive any zakat will feel wronged by the unjust distribution of zakat. Baitulmal should mobilize all its resources to solve the problem as soon as possible because the needs in life are immediate. Hopefully, this answer will give enlightenment to those who ask in channeling the aid of zakat or other infaq to help our brothers in Islam who are involved in disasters such as floods and others. Wallahua’lam. Taken with slight changes from http://muftiwp.gov.my/en/artikel/irsyad-fatwa/irsyad-fatwa-umum-cat/2054-irsyad-al-fatwa-series-14-the-ruling-of-giving-zakat-to-natural-disaster-victims-such-as-flood-and-others

Muslims see wealth as a gift and a divine dispensation. The Quran urges individuals to share their wealth and income with those of lesser means. Almsgiving is one of the five pillars of Islam – a fundamental practice within the faith. One key way this happens is through Zakat, the mandatory yearly donation of 2.5% of one’s net wealth. Islam requires all adults to give what they have in abundance to others. In addition, Muslims may help others through other charitable practices such as sadaqah, which is mentioned in the Quran. Sadaqa is any additional giving that can serve the purpose of helping others. Shiite Muslims are expected to donate one-fifth of one’s annual earnings, known as khums, to their spiritual head, the Imam, for charitable purposes. Why Zakat matters American Muslims constitute about 1% of the total population, and their average income is generally lower than non-Muslims. But because of Zakat and other practices, Muslims donate more to charity than others. These charitable gifts can be invested for the community’s long-term benefit. Most of the Muslim world’s major mosques are funded by centuries-old endowments, known as awqaf. These endowments established education and social services for their communities long before the creation of modern nation-states. An act of kindness The ultimate earthly goal of Islam is the establishment of justice for all. Charity, then, is about more than just giving money. Giving one’s time to help others – such as volunteering, caregiving, or an act of kindness – can also be a form of charity. The Quran describes charity as a “beautiful loan” and likens making a donation “to a grain (of corn); it grows seven ears, and each ear has a hundred grains.” Muslims believe that charity benefits the giver, receiver, and the public. Above all, it honors the divine commandment to help those in need.

As we bid farewell to 2021, we do so with praise for the All-Mighty for the blessings He has showered us with. The AZKA-PPZ team wants to thank everyone for the support and commitment to our vision of a thriving, closer Muslim community, powered by Zakat. Let us pray together that we will be able to rise to the year 2022. Happy New Year 2022. THANK YOU ZAKAT PAYERS, YOU ARE THE HERO OF ASNAF