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Ramai yang keliru tentang kedudukan gratuiti dan imbuhan yang diterima samada tunduk kepada zakat atau tidak. Bagi memudahkan kefahaman, mari kita lihat terlebih dahulu mengenai konsep gratuiti itu sendiri. Gratuiti menurut Kamus Dewan bermaksud ganjaran biasanya berupa wang yang diberikan oleh majikan kepada pekerja yang berhenti atau bersara sebagai penghargaan kepada perkhidmatan yang telah diberikan. Manakala wang pampasan pula merujuk kepada wang yang dibayarkan sebagai ganti rugi. Dalam hukum fiqh yang berkaitan dengan kewajipan zakat ke atas sesuatu jenis harta, jelas menunjukkan setiap harta yang yang diperolehi dan berpotensi untuk dikembangkan dan berupaya menerima pengembangan iaitu dari aspek al-Nama’ serta mampu mewakili konsep kekayaan dan kehartaan iaitu al-Ghina, maka kedua-dua aspek ini akan menjadikan sesuatu harta itu tertakluk kepada zakat. Selain itu ia juga bertepatan dengan arahan umum menerusi firman Allah Ta’ala dalam surah al-Baqarah ayat 267 yang bermaksud: “Wahai orang-orang yang beriman, nafkahkanlah (di jalan Allah) sebagian dari hasil usahamu yang baik-baik dan sebagian dari apa yang Kami keluarkan dari bumi untuk kamu.“ Di dalam ayat ini terdapat kalimah ma kasabtum yang bermaksud semua hasil usaha. Gratuiti adalah salah satu dari hasil usaha yang berkaitan dengan pekerjaan yang telah kita lakukan selama tempoh berkhidmat. Berdasarkan takrifan gratuiti, pampasan dan imbuhan yang dijelaskan kita mendapati ia adalah menepati ciri-ciri yang terdapat pada pendapatan yang tertakluk kewajipan zakat ke atasnya. Maka ia dikategorikan dalam hukum fiqh sebagai salah satu dari al-mal al-mustafad (harta perolehan) yang diwajibkan padanya zakat. (Lihat http://e-smaf.islam.gov.my/e-smaf/index.php/main/mainv1/fatwa/pr/15905) Justeru, semua jenis pendapatan, perolehan, gratuiti, imbuhan, pampasan bonus, emolument, royalti dan apa jua jenis perolehan yang diberikan hasil dari pekerjaan atau khidmat professional yang dilakukan adalah tunduk kepada kewajipan berzakat jika memenuhi segala syarat kewajipan zakat ke atasnya. Sebagai umat Islam, kecaknaan terhadap kewajipan ibadah dari aspek harta ini menjadi satu tuntutan yang utama kerana ia termasuk dalam rukun Islam yang lima. Semoga kita termasuk dari kalangan hamba-hamba Allah yang sentiasa setia dengan kebenaran dan landasan agama dalam usaha mencapai keredhaanNya pada setiap tindakan dan ketika. Sumber: https://www.zakat.com.my/artikel-zakat/2021/zakat-gratuiti-dan-imbuhan/

The majority of scholars among the companions, the followers, the generation after them, and the jurists who came subsequently held that zakat on merchandise is compulsory. Abu Dawud and al-Baihaqi relate that Samurah ibn Jundub reported: “The Prophet used to command us to pay sadaqah from [the goods] we had for sale.” Ad-Daraqutni and al-Baihaqi relate that Abu Zharr reported the Prophet saying: “There is sadaqah on camels, sheep, cows, and house furniture.” Ash-Shaf’i, Ahmad, Abu ‘Ubaid, ad-Daraqutni, al-Baihaqi, and ‘Abd ur-Razzaq relate that Abu ‘Amr ibn Hammas reported from his father that he said: “I used to sell leather and containers. Once, ‘Umar ibn al-Khattab passed by me and said: ‘Pay the sadaqah due on your property.’ I said: ‘O Commander of the Faithful, it is just leather.’ He replied: ‘Evaluate it and then pay its due sadaqah.’ “ Commenting on its credentials, Ibn Quadmah says in al-Mughni that this is a kind of story that is well known and indisputable. This might be a consensus of opinion. On the other hand, the Zahiriyyah maintains that merchandise is not subject to zakat. They differ, says Ibn Rushd, because of their use of analogical reasoning to the obligation of zakat and because of their disagreement on the authenticity of Samurah’s and Abu Zharr’s reports. However, the majority of jurists view merchandise as a property that increases in value. Hence, by analogy, it is similar to the three categories upon which zakat must be paid: plantations, cattle, and gold and silver. It is stated in al-Mandr: “Most scholars agree that zakat is obligatory on merchandise even though there is no clear-cut ruling in the Qur’an or the Sunnah on this issue. However, there are a number of reports that corroborate each other with regard to the evidence provided by [their] texts. Their rationale is that since merchandise is a form of cash, there is no difference between it and dinars or dirhams in terms of which it is valued. This means that the form of the nisab can alternate between the value in the form of cash and that which is valued in the form of merchandise. If zakat had not been obligatory on merchandise, the rich–or most of them –would have converted their cash into merchandise for trading purposes, making sure that the nisab of gold and silver is never possessed by them for a year.” The main consideration here is that by levying zakat on the rich, Allah wants to help the poor and to promote the welfare of the people in general. For the rich, its benefit lies in cleansing their persons of stinginess–both in money and feelings. For the poor, its benefit lies in easing their circumstances. Zakat thus eliminates the causes of corruption which results from the increase of money in a few hands. It is this wisdom which the Qur’an refers to when it deals with the distribution of booty: “… that it becomes not a commodity between the rich among you” [refer Al-Quran, surah al-Hashr, verse 7]. Therefore, it is not reasonable to exempt businessmen from their societal obligations when they possess most of the nation’s wealth. When Goods can be Judged as Trading GoodsThe author of al-Mughm states: “Merchandise can only be considered as trading goods for two reasons: First ReasonThe actual possession of merchandise is acquired by an act such as a commercial transaction, marriage, divorce demanded by the wife (khul’), acceptance of a gift, bequest, booty, and other lawful acquisition. This is because that which is not subject to zakat cannot be considered as so subsequent to its possession on the basis of niyyah (intention) only, as, for example, in the case of fasting. It does not make any difference whether a person came to possess such items by buying them or not because his possession is by an act similar to inheritance. Second ReasonThe goods are intended, at the time of possession, for trade. These are considered non-trade goods even though the person intends to use them later for trade. However, if he possesses these goods through inheritance and intends them for trade, they are not considered as trade goods because the determining factor in such cases is the status of acquisition, not the temporary state of trade. The mere intention will not provide a valid reason to change its status. For example, if a person intends to travel without embarking upon it, then the mere expression of his intention will not constitute the act of traveling. Likewise, if a person bought merchandise for trade and then intended it for possession, it would be considered as such, and zakat will not be paid on it. How is Zakat on Trade Money to be PaidOne who possesses merchandise with a nisab for a year should pay zakat on it, the amount of which is a quarter of a tenth of its value (2.5%). This should be done by a businessman every year. However, the period of a year does not come into effect unless his inventory constitutes a nisab. Assuming a businessman possesses merchandise short of a nisab and part of a year has passed, his inventory subsequently increases through an unusual rise in value (because of supply and demand or through price fluctuation) so that it constitutes a nisab; or he sold merchandise for the price of a nisab; or during the course of the year, he comes to possess other merchandise which, together with his previous amount, completes a nisab; then, the hawl (for the purpose of zakat) starts at that time, and the time elapsed is not taken into consideration. This is the view of the Hanafiyyah (madhab), ath-Thauri, ash-Shaf’i, Ishaq, Abu ‘Ubaid, Abu Thaur, and Ibn al-Munzhir. According to Abu Hanifah, if the merchandise in possession constitutes a nisab at the beginning of the year and also at the end, zakat will still be applicable even though the nisab might have decreased within that time. The reason is that it is difficult to ascertain its completeness in

Program Sentuhan Kasih MAIWP turut mendapat kerjasama daripada Zakat Pulau Pinang, Majlis Agama Islam Negeri Pulau Pinang, Jabatan Hal Ehwal Agama Islam Pulau Pinang, Wakaf Pulau Pinang dan Kolej Islam Teknologi Antarabangsa Pulau Pinang yang telah menyumbang barangan keperluan yang bernilai RM100,000 untuk kami agihkan kepada mereka yang terlibat dengan musibah banjir di Wilayah Persekutuan. TERIMA KASIH kepada Tn. Amran Hazali, Ketua Pegawai Eksekutif Zakat Pulau Pinang yang turut hadir bagi menyerahkan sumbangan ini. Kepada individu mahupun syarikat yang ingin berkongsi rezeki bersama asnaf boleh salurkan zakat anda kepada PPZ-MAIWP. Salurkan zakat anda secara atas talian mengikut 6 pilihan saluran seperti di dalam link ini: http://bit.ly/saluranzakat

Alhamdulillah, Program Sentuhan Kasih MAIWP mendapat kerjasama daripada Majlis Agama Islam Johor yang telah menyumbang 1,000 kotak barang makanan kering untuk kami agihkan kepada mereka yang terlibat dengan musibah banjir di Wilayah Persekutuan. TERIMA KASIH kepada Tn.Hj. Zulkifly Hj. Mohd Tahir, Ketua Pegawai Eksekutif Majlis Agama Islam Johor yang turut hadir bagi menyerahkan sumbangan ini. Kepada individu mahupun syarikat yang ingin berkongsi rezeki bersama asnaf boleh salurkan zakat anda kepada PPZ-MAIWP. Salurkan zakat anda secara atas talian mengikut 6 pilihan saluran seperti di dalam link ini : http://bit.ly/saluranzakat

We are often looking for investment opportunities, but as Muslims, we have certain things that are Halal and Haram. Is cryptocurrency something we can invest in as Muslims? Shaykh Yasir explains!

Alhamdulillah, Program Sentuhan Kasih MAIWP mendapat kerjasama daripada Lembaga Zakat Negeri Kedah Darul Aman yang telah menyumbang 6000 kampit beras untuk kami agihkan kepada mereka yang terlibat dengan musibah banjir di Wilayah Persekutuan. TERIMA KASIH kepada Syeikh Zakaria Bin Othman, CEO Lembaga Zakat Negeri Kedah yang turut hadir bagi menyerahkan sumbangan ini. Kepada individu mahupun syarikat yang ingin berkongsi rezeki bersama asnaf boleh salurkan zakat anda kepada PPZ-MAIWP. Salurkan zakat anda secara atas talian mengikut 6 pilihan saluran seperti di dalam link ini: http://bit.ly/saluranzakat

Barangsiapa memiliki dua nikmat ini (waktu lapang dan nikmat sihat), hendaklah ia mensyukurinya dengan melaksanakan segala perintah dan menjauhi setiap larangan Allah. Barangsiapa yang tidak bersyukur, maka dialah orang yang tertipu. Semoga Allah selalu memberi kita taufik dan hidayah-Nya untuk memanfaatkan dua nikmat ini dalam ketaatan. Semoga kita tidak termasuk orang-orang yang tertipu dan terperdaya. ~Karikatur Ustaz Amil No. 7~____________________________________ PPZ-MAIWP sedang mengadakan Kempen Year End Zakat 2021 bermula 15 November hingga 31 Disember 2021. Lebih 1,200 hadiah ditawarkan kepada pemenang yang bertuah. Mohon sahabat-sahabat semua dapat menguar-uarkan kempen ini kepada sahabat handai & kenalan. Maklumat lanjut boleh layari portal PPZ www.zakat.com.my/yez2021 #KempenYEZ2021#PPZMAIWP#PusatPungutanZakat#MemudahkanAndaBerzakat#BerdiriBersama