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The Impact of Emergency Circumstances on the Disbursement of Zakat |
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PP: 637-651 |
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doi:10.18576/isl/130315
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Author(s) |
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Mohammad AL-Tawalbeh,
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Abstract |
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| The study dealt with the impact of emergency circumstances on the jurisprudence of zakat disbursement and
explained in the first section the meaning of emergency circumstances, their effects on contractual obligations, and the
Sharia’s care for the taxpayer when they arise, and then what is meant by the emergency circumstances under study, and
the connection between them and emergency circumstances in transactions. In the second section, I presented applied
models to clarify the impact of emergency circumstances on the jurisprudence of disbursing zakat, which is the impact of
emergency circumstances on accelerating zakat, on its transfer, on how to distribute it to the eligible, and on the
arrangement in its payment and implementing the jurisprudence of priorities in it. It followed the inductive and deductive
approaches in studying the issues and arriving at the results. It concluded that Islamic jurisprudence requires taking into
account emergency circumstances in disbursing zakat, which requires accelerating or postponing, rearranging among those
entitled in light of the severity of the need, transferring zakat to another country, or relieving the taxpayer in the method of
payment. In light of this, it is more likely to say that it is permissible to expedite zakat and transfer it to another country,
and that it is permissible to spend it to one party, or to one or more of those who deserve it, and the necessity of
implementing the jurisprudence of priorities in disbursing it. With the aim of achieving the highest legislative goal in the
jurisprudence of zakat, which is to meet needs, relieve hardship, and achieve the meaning of brotherhood and cooperation
among members of the Islamic community. It recommended studying the two issues of the impact of need on the
provisions of zakat, and the jurisprudence of priorities in disbursing zakat. |
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