Abstract

Zakat is worship related to wealth and social society (`ibadat mâliyyat ijtimâ`iyyat). Zakat has a very important, strategic and decisive position for moral and economic and social development of society. The moral field of zakat cleanses the feelings of greed and greed from the rich. The social sector of zakat acts as a systematic and guaranteed way by Islam to eradicate poverty among the people by making the rich people aware of their social responsibilities. In the economic field, zakat prevents unhealthy hoarding of wealth in the hands of a few people and gives the opportunity for wealth to circulate in the hands of the poor, before the wealth reaches its owner in a dangerous amount. As a basic worship, zakat is one of the pillars (third pillar) of the five pillars of Islam as revealed in several hadiths of the Prophet SAW. So that its existence is considered as ma`lûm min al-din bi al-zarûrat or is known automatically and is an absolute part of one's Islam. Zakat worship is found in the Qur'an up to 27 times, namely the verse together with prayer, and only once mentioned in the same context as prayer but not in one verse. The zakat can be managed by the amil zakat agency in accordance with the applicable laws that have been set by the minister of religion (in Indonesia). In the management of zakat, the amil body takes into account in detail so that the collected zakat can be fully divided among the mustahik. The muzakki can calculate it himself in issuing his zakat, but if the muzakki can't specify and take it into account, then the muzakki may ask the amil zakat for help to calculate it.

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