POVERTY ALLEVIATION IN ISLAM: AN APPRAISAL OF JURISTIC VIEWS ON PAYING ZAKᾹT FROM EMPLOYMENT INCOMES (SALARIES AND PROFESSIONAL FEES)

Abstract

Zakᾱt, the third pillar of Islam, provides a means of spiritual and economic growth and empowerment. It is a tool of social security, economic development and poverty alleviation. The orthodox schools of thought agree that passage of year on wealth is a condition for the eligibility of Zakᾱt. Few items are though exempted. Zakᾱt on ‘Ujrah (salaries and wages) is however contended. It is a branch of Al-Māl al-Mustafād the Zakᾱt of which scholars are divided. Considering the time variables and goals of Sharῑ’ah, many contemporary scholars and researchers have however established that Zakᾱt is payable on salaries and wages which reach the Nisāb and that passage of a year over it is not a condition. This position has been met with acceptance and rejection. This paper examined the arguments of the two schools. The paper found out that the issue is a jurisprudential matter which is open to Ijtihᾱd and research, as there is no categorical text of the Qur’ᾱn or Hadῑth on it. It was also discovered that paying Zakᾱt on salaries that reach the minimum Nisāb is the preponderant and safer view. This view may serve to mitigate the economic hardship in many Muslim communities and help the needy and vulnerable who are in perpetual need of finance for basic needs. This view will best serve the public interest as it equally serves the interest of both givers and beneficiaries. The methodology used in this work is doctrinal.