Professional Documents
Culture Documents
Zakah:
A Bibliography
1426 / 2005
KINGDOM OF SAUDI ARABIA
Ministry of Higher Education
KING ABDULAZIZ UNIVERSITY
Islamic Economics Research Centre
Zakah:
A Bibliography
1426 / 2005
FOREWORD
An interesting revelation in this work is that the first ever publication of 20th
century on economic significance of zakah was published in the prestigious
economic Journal, The Economic Journal, London, in 1939 under the editorship
of famous economist J. M. Keynes. It was authored by a non-Muslim Jitindra
Mohan Datta (of course, the note had many factual and conceptual errors).
Since then hundreds of articles and books have appeared on the subject. Yet
there are many issues that need fresh thinking and deep analysis. We hope that
like other bibliographies published by the Center this will be of great assistance
to the researcher community.
i
CONTENTS
Page
iii
ZAKAH: A BIBLIOGRPHY
A:4 Meera, A. Kameel M., (1992), “Assessing Zakat from General Accepted
Financial Statements”, Lights in Islamic Economics, International Islamic
University, Malaysia, Vol. 2, No. 2, March.
B:1 el-Badawi, Mohamed, H., and Sultan M. Sultan, (1992), “Net Working
Capital vs. Net Owner’s Equity Approach to Computing Zakatable
Amount: A Conceptual Comparison and Application,” American Journal
of Islamic Social Sciences, Spring, Vol. 9, No. 1, pp. 69-85.
B:3 Kahf, Monzer, (1980), The Calculation of Zakah for Muslims in North
America, Plainfield, Indiana, The Muslim Students’ Association of the
United State and Canada, 23 p.
1
Abdulaziz University: Islamic Economic, Jeddah,, Vol.18, No.1, pp. 41-
42.
C:1 Abdullah, Ahmed Ali, (1995) “Zakatable Funds of the state and Modes of
Their Collection", in: el-Ashker and Sirajul Haq (eds.), Institutional
Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB,
pp. 119-48.
2
C:7 Khan, Muhammad Akram (1995), "Legal, Administrative, and Financial
Control", in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of
Zakah, Jeddah, IRTI/IDB, pp. 65-102.
See G:2/1, G:2/2, G:3/1, G:4/1, G:6/1, G:6/2, G:7/1, G:8/4, G:8/5, G:8/6,
G:8/8, G:8/9, G:10/1, G:11/1, G:12/1, I:2, I:4, I:6, J:17, T:16.
D. Comparative Study
D:3 Khan, Mehr Muhammad Nawaz, (1989), “Zakat Institution” in: Islamic
and Other Systems, Lahore, Islamic Book Service, pp. 220-42.
3
D:4 Raquibuzzaman, M., (1981), “Policy Implications of Introducing Zakah
into Bangladesh and Saudi Arabia”, in: M. Raquibuzzaman (ed.), Some
Aspects of the Economics of Zakah, Plainfield, North American Trust
Publications, pp. 209-223.
D:5 Scott, James, C., (1987), “Resistance without Protest and Without
Organization: Peasant Opposition to the Islamic Zakat and the Christian
Tithe”, Comparative Studies in Society and History, Vol. 29, pp. 417-
452.
D:6 Shim, Ui Sup, (1987), Zakat and Korean Kye as a Financial Institution in
the Early Communal Society: A Comparative Approach, Yarmouk,
Yarmouk University Mimeo, 29 p.
See B:1, C:8, C:10, G:1/2, G:4/3, G:8/7, G:11/2, Q:6, R:21.
E. Consumption Function
F. Corporate Enterprises
4
F:3 Kamaluddin, K. K., (1991), Zakat Tax Accounting For Corporate
Enterprises, Sokoto (Nigeria), Usman Dan Fodiyo University, Ph.D.
Thesis, 379 p.
See L:11.
G. Country Cases
G:1 Bangladesh
G:2 India
G:3 Indonesia
5
G:4 Kuwait
G:5 Libya
G:5/1 al-Khui, Abu’l Qasim al-Musawi (1986), Libyan Act. No. 89, 1971
in Respect of Zakat (Translation by Ziauddin Ahmad), Islamic
Studies, Islamabad, Vol. 25, No. 3, pp. 349-368.
G:6 Malaysia
G:6/3 Khalid, Abdul Fatah bin Haji, (1988), “Zakat” in: Islamic Law and
Land in the State of Selangor, Malaysia, Edinburgh, University of
Edinbursh, Ph.D. Thesis, pp. 290-316.
G:6/4 Muhammad, Abdul Aziz bin (1993), Zakat and Rural Development
in Malaysia, Kuala Lumpur, Berita Publishing, 235 p.
6
G:6/6 Saleh, M. Ismail, (1980), “Distribution of Zakah Burden on Padi
Resources in Malaysia”, in: Raqibuzzaman (ed.), Some Aspects of
Economics of Zakah, AMSS, Plainfield, Indiana, American Trust
Publications, USA, pp. 80-15.
G:7 Nigeria
G:8 Pakistan
7
G:8/6 Imtiazi, I. A., (1989), “Organization of Zakah: The Pakistan Model
and Experience, in: I.A. Imtiazi et al. (eds.), Management of Zakah
in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 157-176.
G:8/14 Pakistan Ministry of Law (1980), Zakat and Ushr Ordinance (xvii
of 1980), Karachi: Law Publishers, 70 pp.
G:8/16 Sabzwari, M. A., (1979), Zakah and Ushr with Special Reference
to Pakistan, Karachi, Industrial Printing Press, 64 p.
8
G:8/17 Shirazi, Nasim Shah (1996), System of Zakat in Pakistan: An
Appraisal. Islamabad: International Institute of Islamic Economics,
International Islamic University.
See A:2, C:4, C:5, I:9, K:3, K:6, K:7, K:8, T:16.
G:9 Philippines
G:9/1 Abubakar, Carmen A., (1991) “Zakat and Sadaqa Practices Among
the Moros of the Philippines”, in: Ariff Mohamed (ed.), Voluntary
Sector in Southeast Asia, Singapore: Institute of Southeast Asia
Studies, pp. 168-191.
G:10/2 Regulations for Income Tax, Road Tax, and Zakat (1978), Saudi
Arabia, Ministry of Finance and National Economy, 555 p.
See D:4
G:11 Sudan
9
Institutional Framework of Zakah: Dimensions and Implications,
Jeddah, IRTI, IDB, pp. 417-37.
G:12 Yemen
10
I:3 Habibur-Rehman, S.M., (1980), “Zakah – A Case of Equitable
Distribution of Income and Wealth”, in: Thought on Islamic Economics,
No. 17, pp. 94-101.
I:7 al-Sa’adi, Abdullah Juma’an Saeed, (1986), “Benefits Paid from Zakat
Fund”, in: Fiscal Policy in the Islamic State, (Translated by Ahmad al-
Anani, Newcastle, England, Lyme Books Ltd, pp. 151-74.
I:8 Sadeq, Abul Hasan, (1994), A Survey of the Distribution of Zakah: Issues,
Theories and Administrations, Jeddah, IRTI/IDB, 71 p.
11
J:2 Abu-Wahid, N. M., (1985), "Economic Implications of Zakat”, Muslim
World League Journal, Makkah, June-July, Vol. 12, Nos. 9-10, pp. 5-8.
J:6 Ahmad, Ziauddin, (1981), “Zakah and Economic Well Being,”, Islamic
Studies, Islamabad, Vol. 20, No. 1, Summer, pp. 23-43.
J:10 Choudhury, M. A., and Hassan, M. Kabir, (2001), ‘The Role of Zakah in
an Interactive Model of Non-Wage Labour Force Activity.’ Review of
Islamic Economics, (Leicester U.K.) No. 10, pp. 41-65.
J:12 Datta, Jitindra Mohan (1939), “Zakat: The Economic Basis of Islamic
Tithe”, The Economic Journal, London, Vol. XLIX, No. 4, June, pp. 365-
369.
12
J:14 Ghazali, Aidit, (1988), “The Phenomenon of Zakat Payment through
Unofficial Channels – An Empirical Analysis,” Kulliyyah of Economics,
International Islamic University, Malaysia.
J:20 Mahmoud, Mabid, (1974), “Frictions, Power Rationing and al-Zakat”, in:
Association of Muslim Social Scientists Proceedings of the Third
National Seminar, Gary, Indiana, USA, Association of Muslim Social
Scientists, pp. 29-43.
13
in: M. Raquibuzzaman (ed.), Some Aspects of the Economics of Zakah,
Plainfield, North American Trust Publications, pp. 3-68.
See A:5, D:2, E:1, E:2, G:1/1, G:8/12, G:10/3, P:1, P:2.
K. Eradication of Poverty
K:2 Ahmed, Habib (2004), Role of Zakah and Awqaf in Poverty Alleviation,
Jeddah, IRTI/IDB, 114 pp.
14
994-1069 CE)”, Islamic Review, London: No. 55, August, pp. 14-19, 33.
Also in: the Proceeding of the First Conference of the Academy of
Islamic Research, al-Azhar, 1964, pp. 167-86.
K:8 Mubasher, Yusuf (1980), "Zakat – Plenty for the poor", Pakistan
Economist, Vol. 20, No. 43, pp.16-17, 29.
K:9 Zein al-Abidin, al-Tayib, (1997), “Zakat and Alleviation of Poverty in the
Muslim World”, Hamdard Islamicus (Karachi), Vol. 20, No. 2, pp. 65-
82.
L:1 Abu Saud, M., (1988), About the Fiqh of Zakat, Cincinnati (Ohio, USA),
Zakat and Research Foundation, 44. p.
L:2 Abu Zahrah (1965), “The Zakat”, in: Proceedings of the Second
Conference of the Academy of Islamic Research, Al-Azhar (Cairo), pp.
123-165.
L:3 Ajijola, al-Hajj A. D., (2003), Zakat or Alms Giving, New Delhi, Adam
Publishers, 70 p.
15
L:6 Calder (1955), “Exploring God’s Law: Muhammad ibn Sahl al-Sarakhsi
on Zakat” in: C. Toll and J. Skovgaard-Peterson (eds.), Law and Islamic
World Past and Present, Copenhagen, pp.57-73.
L:8 European Council for Fatwa and Research (2002), "Zakah" in: Fatwa of
European Council for Fatwa and Research (Translated by Anas O.
Altikriti and Shakir N. al-Ubaydi, Cairo: al-Falah Foundation, pp. 116-
22.
L:9 Hamilton, Charles (tr.) (1994), “Zakah”, in: the Hedaya: Commentary on
the Islamic Laws, New Delhi: Kitab Bhawan, reprint of 1870’s edition,
pp.4-24.
L:10 Ibn Rushd (1994), “The Book of Zakat”, in: the Distinguished Jurist’s
Primer (Bidayat al-Mujtahid wa Nihayat al-Muqtasid translated by Imran
Ahsan Khan Nyazee, Reading (UK), Garnet Publishing, vol. 1, pp. 283-
328.
L:13 Islamic Fiqh Academy (2000), “Zakat on Debts and Real Estates” in:
Resolutions and Recommendations of the Council of the Islamic Fiqh
Academy 1985 – 2000, Jeddah, IRTI/IDB, pp. 3-4.
16
Finance in Islam, Selangor, Malaysia, International Islamic University
Press, pp. 173-190.
L:16 Kamal, Abdul Aziz, (1979), “Zakat”, in: Everyday Fiqh, Lahore: Islamic
Publication Ltd., pp. 7-60.
L:17 Khadduri, Majid (tr.) (n.d.), “the Zakat (Legal Alms), in: al-Shafi`i's
Risala (Treatise on the foundation of Islamic Jurisprudence, n.p., Islamic
Text Society, pp.163-65.
L:18 al-Khui, Abu’l Qasim al-Musawi (1983), “Some of the Masail Connected
with Khums”, Tr. Howard I.K.A. Al-Sirat: Selected Articles, 1975-83,
London, Mohammadi Trust, pp. 169-74.
L:20 Lebbai, Sayyid Muhammad ibn Ahmad (1999), “Zakat (the Poor Rate)”,
in: Fat-hud-Dayyan fi Fiqhi Khairil Adyan: A Compendium of Muslim
Theology and Jurisprudence, translated by Saifuddin J. Aniff-Doray,
Kuala Lumpur: Noordeen, pp.330-41.
L:22 Maghniyyah, M. J., (2003), “Zakat”, in: The Five Schools of Islamic Law
(al-Fiqh `ala’l Madhahib al-Khamsah), Qum (Islamic Republic of Iran),
Ansariyah Publications, Part I, pp. 148-164.
17
L:26 al-Misri, Ahmad ibn Naqib (1994), “Zakat” in: Reliance of the Traveller
(Umdat al-Salik) – A Classic Manual of Islamic Sacred Law, translated
by Nu Ha Mim Keller, Beltsville (Maryland, USA): Amana Publications,
pp.244-76.
L:29 Sabiq, al-Sayyid, (1986), “Zakah in Islamic Jurisprudence”, in: Fiqh us-
Sunnah (English Translation) by Abdul-Majid Khokhar et al.),
Indianapolis, American Trust Publication, pp. 1-108.
L:30 Sakr, Ahmad H. (1994), “Zakat (Alms Giving)”, in: the Book of
Inquiries, Lombard (Illinois, USA), Foundation for Islamic Knowledge,
Vol. 2, pp.46-60.
L:31 Sarwar, Col. Ghulam (1985), Review on "M. A. S. Siddiqi, Zakat Law
and Ijthihad", Islamic Studies (Islamabad), Vol. 24, No. 2, Summer, pp.
268-270.
L:34 Thanaa-ullah, Qazi (1985), “The Book of Zakat”, in: the Essential Hanafi
Handbook of Fiqh (Ma La Budda Minhu translated by Yusuf Talal Ali al-
Amriki) Lahore: Kazi Publications, pp.123-34.
18
L:35 WAMY (1980), Comment on the proposed 'Draft Zakat Act' of Islamic
Economics Research Bureau Dacca, 1997, in: Thought on Islamic
Economics, Dacca: Islamic Economics Research Bureau, pp.127-31.
L:36 Zayas, Farishta G. de, (1960), The Law and Philosophy of Zakah,
Damascus: Al-Jadidah Press, 420 p.
See B:4, C:7, F:1, F:2, G:1/2, G:5/1, G:6/3, G:8/14, G:8/19, G:10/2, P:3.
M. Fiscal Policy
M:2 Faridi, F. R., (1980), “Zakat and Fiscal Policy” in: Ahmad, Khurshid
(ed.), Studies in Islamic Economics, Leicester: The Islamic Foundation /
Jeddah, ICRIE, pp. 119-30.
M:4 Siddiqi, M. N., (2005), “Zakat and Fiscal Policy” in: Teaching Islamic
Economics", Jeddah, Scientific Publishing Centre, pp. 44-46.
See I:7
N. Historical Perspective
N:1 Ahmad, Ziauddin, (1985), “Ushr and Maks in Early Islam”, Islamic
Studies, Islamabad, Vol. 27, No. 1, Spring, pp. 1-11; Autumn, pp. 377-87.
N:2 Calder, N., (1981), “Zakat in Imami Shi’i Jurisprudence, from the 10th to
the 16th Century A.D.”, Bulletin of the School of Oriental and African
Studies (London), Vol. 44, 10.3, pp. 468-80.
19
N:3 Lokkegaard, Ferede, (1950), “Kharaj and Ushr Land” in: Islamic
Taxation in the Classic Period, Copenhagen, Branner and Korch, pp. 38-
72.
N:4 Raana, Irfan Mahmud, (1970), “Zakat” in: Economic System Under Umar
the Great, Lahore, Shaikh Muhammad Ashraf, pp. 36-49.
N:5 Zafarul-Islam, (1990), “Zakat and Its Connotation in Medieval India” in:
Socio Economic Dimension of Fiqh Literature in Medieval India, Lahore:
Dyal Singh Trust Library, pp. 111-131.
O:1 al-Ghazali, Abu Hamid, (1966), The Mysteries of Alms Giving Tr. By
Nabeel Amin Faris, Beirut, American University, 96 p.
O:2 al-Ghazali, Abu Hamid, (n.d.), “Secrets of Zakat and Charities”, in: Ihya
Ulum al-Din, (Translated by Fazlul-Karim), Lahore, Sind Sagar
Academy, Vol. I, pp. 200-21.
O:3 Hermansen, Marcia K. (Tr.), (1996), “The Inner Meanings of the Zakat”
in: The Conclusive Arguments from God (Eng. Translation of Shah Wali
Allah of Delhi’s HujjatAllah al-Baligha, Leiden: E.J. Brill, pp. 221-223.
O:4 Nadwi, S. Abul Hasan Ali, (1975), “Zakat (Poor Due)” in: the Four
Pillars of Islam, (tr. By Kidwai, M. Aziz), Karachi, Majlis Nashriyat-e-
Islam, pp. 89-166.
P. Investments
20
P:3 Metwally, M. M., (1986), “The Effect of the Religious Tax of Zakah on
Investment in an Islamic Economy”, Humanomics, (Nava Scotia,
Canada), No. 2, Vol. 2, pp. 43-55.
Q:1 Abdel Rahman, Moussa Ibrahim, (1977) “Zakah Social Justice and Social
Security” in: Outlines of Islamic Economics, Indianapolis, AMSS, USA,
pp. 136-43.
Q:2 Afzal, Omar, (1980), “A Note on Zakah – The Social Security System of
Islam” in: Raquibuzzaman (ed.), Some Aspects of the Economics of
Zakah, American Trust Publications, pp. 173-178. Also in: Outlines of
Islamic Economics, AMSS (ed.), pp. 173-78.
Q:3 Atiqul-Haque, M., (1984), Zakat and Social Security, Islamic Foundation,
Dhaka.
Q:5 Badawi, M. A. Z. (1979), “Zakat and Social Justice” in: The Muslim
World and the Future Economic Order, London: Islamic Council of
Europe, pp. 112-22.
Q:6 Billah, Mohd. Ma’sum, (2001), “Institution of Zakat and the Modern
Social Security System – An Appraisal” in: Islamic Law of Trade and
Finance, Kuala Lumpur, IIUM Press, pp. 227-77.
Q:7 Chapra, M. U., (1992), “Zakat: The Social Self-Help Programme” in:
Islam and the Economic Challenge, Leicester (UK): Islamic Foundation
and Herndon (USA), the International Institute of Islamic Thought, pp.
270-75.
21
Contemporary Economic Problems, Sokoto (Nigeria), Usman Dan
Fodiyo University, pp. 88-9.
Q:10 el-Mezain, Mohammed Ahmed, (1985), Social Welfare and Zakah in the
Islamic Economy, Fort Collins (Colorado), Mimeo, 27 p.
Q:12 Zayas, Farishta G. de, (1969), “The Functional Role of Zakat in the
Islamic Social Economy,” Islamic Literature, Lahore, Vol. 15, No. 3,
March, pp. 5-10.
R:1 Abu Ubayd al-Qasim b. Sallam (1991), “Zakah’ in: the Book of Finance
(Translation of Kitab al-Amwal by Noor Mohammad Ghiffari),
Islamabad, Pakistan Hijra Council, pp. 297-514.
R:2 Aghnides, Nicolas P., (1916), “The Zakat Taxes,” in: Mohammedan
Theories of Finance, New York, AMS, pp. 203-347.
R:3 Ahghari, Zohreh, (1991), “Zakat (Islamic Quasi Wealth Tax)” in: The
Origin and Evolution of Islamic Economic Thought, Florida State
University, Ph.D. Thesis, pp. 85-89.
R:4 Ali, Abid Ahmad (Tr.), (1979), “Regarding Alms (Sadaqat)” in: Kitab-
ul-Kharaj of Qadi Abu Yusuf, Lahore, Islamic Book Centre, pp. 51-58.
22
R:6 Azid, Toseef and Umar Burki, (1997), “Role of Zakah Fund in an Islamic
Economy: An Empirical Evidence”, Hamdard Islamicus (Karachi), Vol.
20, No, 2, April-June, pp. 83-87.
R:9 Hasanuzzaman, S. M., (1993), Islamic Criteria for the Distribution of Tax
Burden: The Mix of Direct and Indirect Taxes of the offsetting Function
of Zakat” Journal of Islamic Economics (Selangor, Malaysia), Vol. 3,
No. 1, pp. 16-32.
R:10 Hasanuzzaman, S. M., (1981), “Zakat the Poor tax” in: the Economic
Functions of the Early Islamic State, Karachi, International Islamic
Publishers, pp. 133-66.
R:11 Hasanuzzaman, S. M., (1971), “Zakat, Taxes and Estate Duties”, Islamic
Literature, Lahore, Vol. 17, No. 7, pp. 23-7.
23
R:16 Mohammad, Akbar, (1980), “ A Note on the Concept of Zakah and
Taxation”, in: Raquibuzzaman (ed.), Some Aspects of the Economics of
Zakah, Plainfield, Indiana, North American Trust Publications, pp. 70-76.
R:17 Mukherji, Badal, (1980), “A Macro Model of the Islamic Tax System”,
Indian Economic Review, Vol. 15, No. 1, Jan-March, pp. 65-74.
R:19 al-Sa’adi, Abdullah Juma’an Saeed, (1986), “Zakat – The Islamic Alms
Tax”, in: Fiscal Policy in the Islamic State, (Translated by Ahmad al-
Anani, Newcastle, England, Lyme Books Ltd, pp. 37-60.
R:21 Shaikh, A. Qadir, (1977), “Zakat and Taxation” in: Outlines of Islamic
Economics, Indiana, AMSS, pp. 5-12.
R:24 Siddiqi, S. A., (1979), “Zakat” in: Public Finance in Islam, Lahore, Sh
Muhammad Ashraf, pp. 8-64, 150-70.
See C:1.
24
S. Ushr (Tithe)
S:1 Ahmad, Ziauddin, (1980), “Ushr and Ushr Lands”, Islamic Studies,
Islamabad, Vol. 19, No. 2, Summer, pp. 74-94.
S:4 Hasanuzzaman, S. M., (1979), “Zakat and Ushr Draft Examined”, Islamic
Order, Vol. 1, No. 3, pp. 71-75.
S:5 Islamic Economics Research Bureau, (1988), Zakah and Ushr, Dhaka,
IERB, 42 p.
S:6 Kadri, A. H., (1980), ‘The Role and Significance of Ushr in Agricultural
Taxation Policy in Muslim Countries’ in: Economic System of Islam,
Karachi: National Bank of Pakistan, pp. 250-63. Also in: Gulaid,
Mahmoud A. and Abdullah Mohamed Aden (eds.), Readings in Public
Finance, Jeddah, IRTI/IDB, pp. 371-385.
S:8 Shad, Abdur Rahman, (1986), Zakat and Ushr, Kazi Publication, Lahore,
104 p.
S:9 Shemesh, A. Ben (ed.), (1967), “Kharaj Land and Ushr Land” in:
Taxation in Islam, Vol. I (Yahya Ben Adam’s Kitab al-Kharaj), Leiden
E.J. Bill, pp. 28-33, 83-88.
S:10 Shemesh, A. Ben (Tr.), (1969), “Ushr and Kharaj Lands” in: Taxation in
Islam, Vol. III (Abu Yusuf’s Kitab al-Kharaj), Leiden E.J. Bill, London,
Luzac & Co. Ltd., pp. 78-84.
25
S:11 Siddiqi, M. N. (2001), “Zakah, Ushr and Khums” in: Islamic Public
Economics (tr. Sayed Afzal Peerzade), Delhi, Idarah-i- Adabiyat-i-Delli,
pp. 12-25.
S:12 Zayas, Farishta G. de, (1967), “The Lands, Kharaj Lands and the Land of
Zakat,” Islamic Literature, Lahore, Vol. 13, No. 5, May, pp. 5-9.
See C:3, G:8/1, G:8/3, G:8/4, G:8/11, G:8/16, K:5, N:1, N:3, T:15.
T. Miscellaneous
T:1 Abu Saud, M., (1988), Contemporary Zakat, Cincinnati, (Ohio, USA),
Zakat and Research Foundation, 199 p.Afzal-ur-Rahman, (1988), “Zakat
(Poor Due) in Islam: Ideology and the Way of Life”, London, Seerah
Foundation, pp. 112-23.
T:4 Ali, M. Muhammad, (n.d.), “Zakat or Charity” in: The Religion of Islam,
U.A.R., National Publication and Printing House, pp. 457-76.
T:5 Ali, Shamsher, (1988), “Structure and Functions of Sadaqah and Zakah in
Islam”, The Australian Minaret, (New South Wales), Vol. 3, pp. 27-30.
T:6 Allam, Mahdi, (1965), “The Theory of Charity in Islam”, in: Proceedings
of the Second Conference of the Academy of Islamic Research, Al-Azhar
(Cairo), pp. 167-92.
T:8 Ansari, Abdul Rehman, (n.d.), Zakah, The Religious Tax of Islam (Brief
guidelines) Bombay, Islamic Research Foundation, 32 p.
T:9 Ataullah, Sh., (1949), Revival of Zakah, Lahore, Rippon Printing Press,
110 p.
26
T:10 Atiquallah, M., (1982), Zakat: Theory and Practice, Karachi, Saad
Publication, 40 p.
T:15 Khan, Ghulam Ishaq, (1985), “Zakat and Ushr Cardinal Pillars of Islam”,
Journal of Islamic Banking and Finance, Vol. 2, No. 3, July-Sept, pp. 15-
24.
T:17 Khosa, Iqbal Ahmed, (1989), “The Institution of Zakat”, Journal of Rural
Development and Administration, Peshawar, Vol. 21, No. 3, pp. 95-8.
T:20 Mannan, M. A., (1970), “Zakat” in: Islamic Economics Theory and
Practice, Lahore, Sh. Muhammad Ashraf, pp. 283-302.
27
T:23 Nadvi, Syed Habibul Haq, (1986), “Etymology of Zakah, The Religio-
Liguistic Significance in Arabic Studies, (Annual Journal of Department
of Arabic, Urdu and Persian), University of Durban, Westville, South
Africa, No. 10, pp. 101-8.
T:25 Nofal, Abd el-Razzaq, (1964), al-Zakat (the poor due), translated from
Arabic by Tomader Tawfik, The Supreme Council for Islamic Affairs,
Cairo. 31 pp.
T:26 Quraishi, Marghoob A., (1970), Annual Zakat Payment Form, California,
al-Manar Press, 19 p.
T:27 Qureshi, Anwar Iqbal, (1979), “Zakat” in: The Economic and Social
System of Islam, Lahore: Islamic Book Service, pp. 89-132.
T:28 Razavi, Mehdi B., (1983), “Zakat and Khoms” in: Modeling an Islamic
Economic System: An Interaction Delivery Matrix and Boolean Digraph
Approach, Linder University of Nebraska, Ph.D. Thesis, pp. 161-64.
T:31 Sharif, Raihan M., (1976), “Meaning of Zakat” in: Islamic Social
Framework, Lahore, Sh. Muhammad Ashraf, pp. 178-91.
T:32 Al-Sheikh, Abd Allah (1995), “Zakat” in: the Oxford Encyclopedia of
Modern Islamic World, New York and Oxford, Oxford University Press,
Vol. 4, pp.366-370.
T:33 Tug, Salih, (1976), “The Centralization of the Zakah and Individual
Freedom”, Presented at the International Conference on Islamic
Economics, Makkah, (mimeo).
28
T:34 Wilson, Rodney (1997), “Zakat”, in: Islamic Finance, London: Pearson
Professional Limited, pp. 95-97.
T:37 Zero, Muhammad bin Jamil, (1996), “The Book of Zakat”, in: The Pillars
of Islam and Iman, Riyadh, Darus Salam Publications, pp. 159-80.
See G:4/2, G:6/7, G:8/13, G:8/17, G:8/18, I:7, J:10, J:14, L:14, L:24.
29
INDEX OF AUTHORS
30
Ahmad, Ziauddin, I:2, J:6, N:1, S:1
Ahmed, Afazuddin, J:7
Ahmed, Habib K:2
Ahmed, Irshad, G:8/1
Ajeel, Abdul Qadir G:4/1
Ajijola, al-Hajj A. D. L:3
Akkas, S.M. Ali J:8
Ali, Abid Ahmad R:4
Ali, M. Muhammad, T:4
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