Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

Zakah Accounting for Agriculture According to The Al-Amwal Scripture

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  • @INPROCEEDINGS{10.4108/eai.12-11-2018.2288781,
        author={Nurul ‘ Aqidah Moklis and Mohd Rizal Abu Bakar and Zahri  Hamat},
        title={Zakah Accounting for Agriculture According to The Al-Amwal Scripture},
        proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia},
        publisher={EAI},
        proceedings_a={ICOFEB},
        year={2019},
        month={10},
        keywords={accounting agriculture zakah scholar views al-amwal scripture},
        doi={10.4108/eai.12-11-2018.2288781}
    }
    
  • Nurul ‘ Aqidah Moklis
    Mohd Rizal Abu Bakar
    Zahri Hamat
    Year: 2019
    Zakah Accounting for Agriculture According to The Al-Amwal Scripture
    ICOFEB
    EAI
    DOI: 10.4108/eai.12-11-2018.2288781
Nurul ‘ Aqidah Moklis1,*, Mohd Rizal Abu Bakar2, Zahri Hamat1
  • 1: School of Social Sciences, Universiti Sains Malaysia (USM), Faculty of Agro Sciences, University College Bestari (UCB), Malaysia
  • 2: Faculty of Economics and Management, University College Bestari (UCB), and School of Social Sciences, Universiti Sains Malaysia (USM)
*Contact email: aqidahmoklis@yahoo.com

Abstract

Al-Amwal scripture by Abu 'Ubayd is a classic sripture that debates about the Islamic economy including zakah accounting for zakatable assets. In this scripture, Abu ‘Ubayd take into account the views of scholars prior to submitting his own views. The question is, what are the views of scholars on zakah accounting for agriculture in al-Amwal? How about the view of Abu ‘Ubayd on zakah accounting for agriculture in al-Amwal? This paper focus on two things. First, identifying the types of crops that obligatory zakah based on the views of scholars in al-Amwal. Second, analyzing the zakah accounting for agriculture in al-Amwal. Although al-Amwal is a classic scripture, but the view of Abu ‘Ubayd in al-Amwal is still relevant and therefore can be used as a basis of reference for debates in zakah accounting for agriculture in the present-day. This is because the arguments and views of the scholars in this scripture are based on the sources from al-Quran and al-Hadith.