Possession of Zakāt and Contemporary Outlook: A Review

Zakāt is the basis of Islamic revenue collection. It aims to create a self-supporting society where everyone can fulfill their basic necessities. This study examines the most significant aspect of Zakāt, that is, the issue of its possession or tamlīk. In the Holy Quran, the obligation of Zakāt is described briefly but the headings of Zakāt are mentioned. Indeed, regarding the headings of Zakāt, there are divergent viewpoints on the subject “possession of Zakāt”. This is a hotly debated issue among jurisprudents and contemporary scholars who are divided into four distinct groups based on their opinions: (1) Possession of Zakāt is required for all eight headings of Zakāt, (2) According to Imam Malik, the first four headings of Zakāt and the last heading of Zakāt have the condition of possession, while the remaining three do not, (3) According to contemporary scholars, possession of Zakāt is necessary for the first four headings of Zakāt. However, Zakāt would be spent on welfare projects based on the last four headings of Zakāt, and (4) Imam Quffal said that the possession of Zakāt is not a condition for all headings of Zakāt. Article concludes that Jamhūr (majority of) Ulama's viewpoint is more acceptable and accurate.