Abstract
Objectives: This article sets out to uncover the historical and scholarly significance of Mâvardiy’s work, “Al-Ahkâm al-sultâniyya wa-l-walayot ad-diniyya,” within the context of Islamic history and source studies, drawing on original sources.
 
 Methods: To achieve the stated objectives, the study employs a multifaceted approach. It involves a focused examination of zakat, one of the pillars of Islam, within the realm of Qur’anic studies. Additionally, the research delves into the scientific heritage of Abulhasan Mâvardiy, exploring key texts such as “Al-Hawi [fi furu’ al-fiqh],” “Al-iqna,” and “An-nukat wa-l-uyun: tafsir al-Mâvardiy” (interpretation of the Holy Qur’an).
 
 Results: The findings of this study shed light on Abulhasan Mâvardiy’s scientific contributions, particularly in works such as “Al-Ahkâm al-sultâniyya wal-walayot ad-diniyya” and related texts. Through an analysis of “uyun” and other interpretations of the Holy Qur’an, the article elucidates how Mâvardiy explains issues surrounding the tax system, zakat, and almsgiving.
 
 Conclusion: In conclusion, this research provides a comprehensive understanding of Mâvardiy’s place in Islamic history and source studies. The examination of his works, especially “Al-Ahkâm al-sultâniyya wal-walayot ad-diniyya,” contributes valuable insights into the continuity of economic relations, particularly in the context of zakat, across centuries. The implications of Mâvardiy’s scholarly legacy extend to broader discussions on Islamic jurisprudence and the interpretation of the Holy Qur’an.
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