Zakah Accounting for Agriculture According to The Al-Amwal Scripture

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 alAmwal? How about the view of Abu ‘Ubayd on zakah accounting for agriculture in alAmwal? 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.