ZAKAT EVASION IN ISLAMIC JURISPRUDENCE AND PALESTINIAN LAW (Article in Arabic version)

Abstract

Zakat, one of the five pillars of Islam, is an obligatory duty according to the Quran, Sunnah (Prophet's traditions), and consensus. Evading Zakat is considered a major sin in Islamic jurisprudence. Caliph Abu Bakr fought against those who withheld Zakat. From a legal perspective, Palestinian legislation in Zakat Regulation Law No. 9 of 2008 criminalizes Zakat evasion. This research aims to study the phenomenon of Zakat evasion in Islamic jurisprudence and Palestinian law, elucidating its causes and methods of combating it. The research employs inductive, analytical, and comparative methodologies. It concludes that perpetrators of Zakat evasion in Islamic jurisprudence are subject to worldly and otherworldly punishments, in addition to being compelled to pay Zakat forcibly. Zakat evasion is also criminalized under Palestinian law, with penalties mainly imposed on legal entities rather than natural persons, as paying Zakat by natural persons is voluntary, not obligatory. The primary reason for Zakat evasion is weakened religious consciousness and a lack of fear of God. Ignorance of Zakat rules and ineffective penalties for evasion contribute to the issue. The research recommends activating Zakat Regulation Law in the West Bank and Gaza Strip, curbing evasion through nurturing strong faith-based education centered around God-consciousness and reverence. This involves incentivizing the rewards of fulfilling Zakat and warning of the consequences, both in this world and the hereafter. Implementing a policy of compulsory Zakat payment for natural and legal persons is advised, along with imposing strict and deterrent penalties on Zakat evasion offenders.