This research aims to explain the ruling and method of zakat on real estate of its three types: intended for original needs, intended for exploitation, and intended for trade.

The researchers followed the descriptive, inductive and deductive-analytical comparative approach, by following the research issues and its scientific material, analyzing and comparing them to reach the most correct opinion. The study came in two sections, which included: The first topic: the concept of zakat on real estate and its types. And the second topic: how to pay zakat on these properties and their appraisal. Then the conclusion: it contains the most important results and recommendations.

The scientific value of the research lies in addressing an important issue of the most prominent investment issues, and one of the most important economic resources in the contemporary time, and with a financial resource for many institutions and individuals, and it is one of the matters that need to clarify the ruling on its zakat and how to calculate it, to fulfill the right of God Almighty related to it.

The two researchers reached several results, the most important of which are: There is no zakat on real estate prepared for original needs, because it is preoccupied with the original personal need. Zakat is obligatory on real estate prepared for exploitation, and zakat on crops and fruits, and the customary percentage in it is in the amount of one tenth or half, and it is in growth, not originally. It is obligatory on commercial real estate and zakat on trade goods is obligatory, after the nisab has been reached and two years have passed. It is obligatory in the real estate price and not in the same, because the quorum is considered in value. We recommend that legal institutions and people of legal knowledge should pay attention to clarifying the provisions of zakat on real estate as a right of God Almighty, and to meet the needs of those who deserve, and we also recommend real estate owners to seek the assistance of specialists when evaluating their real estate.

Keywords: real estate zakat, trade offers, original need

Title

مأمون الرفاعي/ عبد الله أبو وهدان

Publisher

The Journal of AL-Quds Open University for Humanities and Social Studies

Publisher Country

Palestine

Publication Type

Both (Printed and Online)

Volume

59

Year

2021

Pages

20