Dr. Mohammed Mahtab Hossain Mazed

Maha Ramadan is the season of worship. This month, almost all important worship of Islam is performed. This month, the heart-mind of the believer wakes up in the fountain of the believer, full of blessings, blessings and mercy. Fasting and Zakat are two phases of serial obligatory. Zakat is obligatory in the month of Shawwal soon after fasting in the 2nd Hijri. And during the Maha Ramadan, these two unjust have to be given. It matches the additional reward. Of course, whenever anyone has the anniversary of his wealth, there is no objection if he pays Zakat. Hazrat ibn Akil mentions in the book 'Al -Wazh', "Zakat is obligatory after fasting."

Zakat is one of the five pillars of Islam. This is the basis of the Islamic economy. If the zakat is collected, the rights of the poor are earned from the wealth of the people. As a result, it becomes lawful and holy. Again, class discrimination is eliminated through zakat, poverty rates in the society are decreasing and the number of people is increasing. In that sense, zakat money is to increase.

Islam is the only God's chosen life. This is the great liberation certificate of world humanity. All the problems of the people's personal, family, social, political, self -cultural, economic, religious and international, are solved in all the problems of the overall life, al -Qur'anul Karim of the great Rabbul Alamin. This eternal life has spread the path of human society to the ages. The barbaric ignorant society has been illuminated in the aftermath. In the dark darkness, the immersion nation has become an example of the whole world. That is the eternal life provision of the eternal life of Islam1. Faith or Faith 2. Salat or Prayer 3. Saum or Fasting 4. Haj and 5. Zakat. The topic of today is Zakat, the fifth foundation of the five basis of Islam.

> Zakat word meaning:

The word zakat means pure, it is one of the fifth in Islam. Every year, an independent, adult Muslim man and woman crosses a certain part of the income and property of the Islamic, the Islamic Shariah, but the rules of distribution between the poor and the poor are called Zakat.

Usually, if the Hijri is higher than the fixed limit, then the total property is to be distributed 2.5 percent (2.5%) or 1/40 portion. In Islam, Hajj and Zakat are only obligatory for the wealthy for the wealthy.

> Zakat Nisab and Account:

A. Gold is 7.5 raised = 95.748 grams (approx). B. Rupa 52.5 raised = 670.24 grams (approx). (Ahsanul Fatawa: 1/3; Al -Fiqhul Islamic: 2/669)

Gold and silver is the measure in determining the nisab of domestic and foreign currency and business products. In this case, the Shariah is the direction of accepting which is more profitable for Fakir-Miskin. Therefore, in the case of coins and products, silver Nisab will be considered as a measure. Zakat will be obligatory on the one who has a reserve of domestic and foreign currency or business products with a 52-and-a-half price. Zakat is obligatory on which the zakat is obligatory on which one percent (2.50 percent) of the zakat is given. Zakat will be earned if you buy cash at the rate of two and a half bucks or Tk 25 at the rate of Tk 25 per thousand. (Abu Dawood, Hadith: 1572; Sunnah Tirmizi, Hadith: 623)

> Zakat

Zakat is obligatory on some of the independent, adult Muslim men and women if there is a wealth of wealth.

Eg: —the ownership on resources:
In order to be obligatory on wealth, the wealth of the wealth must be specified. Otherwise, having wealth, owner's rights, lack of rights or ownership of others on wealth, and having the right to enjoy and use their wealth. All
Ownership of wealth is not a clear shill, there is no zakat of wealth, such as: government -owned assets. Similarly, Zakat will not be rampant on the wealth of public welfare work. However, if the waqf is for a person or tribe, then Zakat should be paid on it.

> Resources to be productive:
Resources for Zakatar must be productive, growing, ie the ability to increase resources is sufficient. For example, goods such as cows, buffaloes, business goods, cash business, etc., which are not capable of growing their own growth, will not be rampant on their own growth, such as personal use goods, movement of movement.

> Remaining resources of basic need:
Zakat will be obligatory only on the resources that will be quoted throughout the year throughout the year. In this context al-Qur'an is mentioned-
"People want to know to you (Muhammad) to you what they spend in the way of Allah
Will you Say, which is extra in need. This is how Allah tells you a clear provision for you. "
Abdullah bin Abbas (RA) (RA) (RA) (RA)
"Excessive means what is extra or overwhelming after the family's expenses."
According to Yusuf al-Qarawi, the maintenance of the wife, sons, family and parents and close relatives is also included in the basic needs.

> Loan Freeness:
Although the amount of wealth is wealth, the loan release of the person, Zakat is one of the most obligatory. If the owner of the assets is so much debt that, the amount of wealth is unable to satisfy the amount of wealth or the amount of wealth is less than that, the zakat will not be obligatory on it. Zakat is obligatory only if there is a wealth of wealth after repaying the loan. However, the second opinion is: The loan that is to be repaid in the installment is the amount of loan that is required to pay the loan, excluding the amount of loan on the rest of the loan. But after the zakat is released on the loan, the loan must be repaid. Otherwise he will have to pay Zakat over the wealth.

> Resources remained one year of rectangle:
Nisab amounts to be obligatory for Zakat to be obligatory for 5 years. Zakat will be determined according to the resources and liabilities of the business organization and company in the field of the company.

> Zakat in the case -

* Zakat of minor and mad: If the owner of the wealth is minor or mad, his zakat must be collected to his legal guardian.

* Zakat of Joint Malik: Zakat: If a joint ownership is jointly owned by a wealth, every partner of the asset will pay Zakat on his own part, if it is a nisab amount or an additional. Otherwise, if the value of its own part of the assets is added to other assets, it is seen that the amount of the nisab has been or exceeded, then the zakat should be paid.

* Zakat: Zakat: If the owner of the assets dies before the zakat is fixed, then his heirs or his caretaker will first pay the zakat from his property and any loan. Then the property will be transmitted to the property, the heirs.

* Zakat of the assets vested in charge of the theorist: If the property is vested to the legal caretaker appointed by the owner, the caretaker will pay the zakat on behalf of the owner.
* Zakat of Overseas Resources: Zakat is not the property in its own country to be obligatory. Rather, the property should be paid on it even if the property is another. However, if the Islamic State in the ten and the government of the country gives Zakat on all the assets, it will not have to be separated.
> Zakat distribution sectors:

In the Holy Qur'an Surah At-Taoba is determining the eight sectors in the Zakat distribution these sectors are directly specified by the Qur'an, and by the direction of Allah, so the zakat is not agreed when the zakat is distributed beyond it.

1. Fakir (who has nothing)
2. Miskin (who does not have the amount of nesab amount)
3. Zakat collection (who does not have another livelihood)
4. In order to win the minds of non -Muslims
5. Slave (for the purpose of redemption)
6. Wealthy wealthy
7. (Indigenous
8. Musafir (who fell in the absence of travel)
Many people buy sarees at the zakat and distribute it. Thus, even if the zakat is collected, the zakat is not really the benefit of the consumer. Therefore, the best way to distribute zakat is to make Zakat self -sufficiency in one person or a parber with the complete zakat of Zakat.

> Zakat Counting Rules:
Each Muslim has to preserve a thorough account of all his income and expenditure. Annual basis is a basic idea in conservation of accounts. That is, a thorough account of all income and expenditure on a particular day from a certain day to the next year. There is no obligation to pick up this 'day' that has to be determined any month. Generally, some choose the first month of Hijri in the first month of Hijri to facilitate the conservation of the account, or some days of Ramadan in the hope of greater virtue. This calculation should be preserved with considerable subtlety. In the context of the reserved calculation, if there is a wealth of wealth in accordance with Islam, then it is compulsory to pay zakat on that person, otherwise Zakat does not have to be paid.

May Allah grant everyone who gives the zakat of our society to earn zakat in such a way that this society is established as a poor and poor society. May Allah bless us. Amin.

The writer is a, columnist Founder, Jatiya Rogi Kallyan Society.