Bridging the gap between the tradition of the Prophet in zakat payment and the current practice, through modern measurement

IF 2.5 Q2 BUSINESS, FINANCE
Dg Nooremah Ag Said, Rose Irnawaty Ibrahim, Azman Ab Rahman, Hafidzi Hamdan
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引用次数: 0

Abstract

Purpose

This paper aims to view the tradition of the Prophet in zakat payment, especially the attributed measurements, and adapt these measures to current zakat measurement practices.

Design/methodology/approach

This study is designed with an exploratory sequential mixed method where qualitative data were collected from historical archives and also from the measurement of available ṣāʿ صاع and mud_ مد. These standard measures were collected from Malaysia and other Muslim countries and calibrated at the National Measurement Standards Laboratory (currently carried out by the National Metrology Institute of Malaysia). The volume of the ṣāʿ were tabulated, charted, analyzed and determined.

Findings

Prophet Muḥammad Abstract Image ordered for zakat al-fiṭr زكاة الفطر to measure the crops using ṣāʿ (gallon: volume measure), not raṭl رطل (pound: standard weight). This paper recommends a reference volume for the ṣāʿ, and from this value, the volume for the smaller measure mud and much larger measure wasq وسق were calculated. The agricultural niṣāb Abstract Image (5 wasq) is one of the key parameters in ṣāʿ volume analysis.

Research limitations/implications

This study covers standard measures acquired from Malaysia, Saudi Arabia and the United Kingdom (traceable to India). Several empirical data are attained from previous studies from Saudi Arabia and North Africa. Also, some theoretical data are obtained from kitab tafsir, hadith and kitab turath (books and records written by early scholars). A concern in this study is the ratio of de-husked grains currently approximated at half of un-hulled grains. This might not necessarily be accurate and may differ by different types of grains.

Practical implications

After the introduction of the modern measurement system known as the International System of Units (SI) in 1971, ṣāʿ became obsolete, leaving each state in Malaysia to define and convert ṣāʿ to SI units variously. This paper contributes to standardizing the conversion to one value with an appropriate SI unit, that has traceability to the Prophet’s ṣāʿ. This national reference standard ṣāʿ is essential for zakat al-fiṭr measurement, important for zakat centers and impacting every Muslim in Malaysia. Often overlooked, ṣāʿ is more crucial as a basis in determining and standardizing the seasonal crops niṣāb, unfolding the reasons why the poor are paying the paddy zakat in Malaysia.

Social implications

The Prophet’s tradition for ablution is to use water not more than one mud, this is aligned with the 12th Sustainable Development Goals by the United Nations which promoted the responsible consumption of water. Considering half (adults) of the 1.9 billion Muslims in the world, multiplied by 5 times of prayer, the Muslims will at least use 4.75 billion muds of water for ablution alone in 1 day. This is approximately 3.5 billion liters of water daily, and if they limit their water usage to 1 mud for each ablution, they collectively will save at least four times more water (about 14 billion liters) daily than performing ablution from a running tap. Though for ablution, accuracy is not an issue, the mud impact on all Muslims is vital on a daily basis, literally by volume.

Originality/value

Ṣāʿ is essential in measuring food for the annually obligated zakat al-fiṭr and more crucial as a basis in determining the seasonal crops niṣāb. This paper contributes to the development of a national reference standard ṣāʿ for Malaysia that has traceability to the Prophet’s ṣāʿ.

通过现代计量方法弥合先知天课传统与现行做法之间的差距
本研究采用探索性顺序混合法,从历史档案中收集定性数据,并测量现有的 ṣāʿ صاع 和 mud_ مد。这些标准量具是从马来西亚和其他穆斯林国家收集的,并在国家计量标准实验室(目前由马来西亚国家计量研究院负责)进行校准。研究结果先知穆罕默德命令天课(zakat al-fiṭr زكاة الفطر)使用 ṣāʿ(加仑:体积计量单位),而不是 raṭl رطل(磅:标准重量)来测量农作物。本文推荐了 "ṣāʿ "的参考体积,并根据该值计算了较小计量单位泥浆和较大计量单位 q وسق的体积。农业 niṣāb (5 wasq) 是 ṣāʿ 体积分析的关键参数之一。从沙特阿拉伯和北非的以往研究中获得了一些经验数据。此外,还从 kitab tafsir、hadith 和 kitab turath(早期学者撰写的书籍和记录)中获得了一些理论数据。本研究中的一个问题是,目前去壳谷物的比例约为未去壳谷物的一半。实际意义1971 年引入被称为国际单位制 (SI) 的现代测量系统后,"ṣāʿ "已被淘汰,马来西亚各州只能自行定义 "ṣāʿ "并将其转换为 SI 单位。本文有助于将转换标准化为一个具有适当 SI 单位的值,该单位可追溯到先知的 ṣāʿ。这个国家参考标准 ṣāʿ 对于天课的计量至关重要,对天课中心非常重要,并影响着马来西亚的每一位穆斯林。社会影响先知的沐浴传统是用水不超过一泥,这与联合国第 12 个可持续发展目标一致,该目标提倡负责任地用水。考虑到全世界 19 亿穆斯林中的一半(成人),再乘以 5 次祈祷,穆斯林一天中仅洗礼就至少要使用 47.5 亿泥。如果他们将每次洗礼的用水量限制在 1 泥,那么他们每天节省的水量至少是用自来水洗礼的四倍(约 140 亿升)。原创性/价值Ṣāʿ对于测量每年必须缴纳的天课(zakat al-fiṭr)中的食物至关重要,而作为确定季节性作物的基础则更为关键。本文有助于为马来西亚制定可追溯至先知地藏的国家参考标准地藏。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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