To whom is zakah given? What are the people and places that zakah can be given? Is it appropriate to give zakah to associations, charity organizations, Quran schools, students and student hostels?

- Is it appropriate to give zakah to associations and charity organizations? These organizations put the money in a bank without separating them as zakah; besides, they pay the salaries of the people working there out of this money. Is there a drawback to giving zakah to those associations? - Can a building that will be bought for the education and accommodation of poor students and other expenses for them be accounted for zakah?

Dear Brother / Sister,

There is no religious drawback to giving zakah and fitrah to the associations, institutions and solidarity funds that collect the zakah and fitrah in a fund, that are known to give them only to those mentioned in verse 60 of the chapter of at-Tawba and that are directed by trustworthy people.

If these organizations give the zakah to the necessary people, zakah can be given to them. The salaries of the people who work in order to collect and distribute zakah can be given from the money that is collected.

One group of the people to whom zakah is given are "those who are in the way of Allah (fi sabilillah)". When this phrase is explained in the fiqh books that are available, only the warriors that took part in jihad and hajjis who ran out of money to go home are mentioned. However, in famous tafsir books and reliable fiqh books, the issue is analyzed in a more detailed way.

We will give some examples from those books: Imam Qasani writes the following in his book called Badai as-Sanai:

"What is meant by those who are in the way of Allah is anything that makes man approach Allah. If it is necessary, anybody and any ways of charity that work in the way of Allah are included in this meaning." (Badai as-Sanai, II/451)

Fakhruddin ar-Razi generalizes the issue in his book called at-Tafsir al-Kabir with the following statement:

"The phrase fisabilillah is not confined to warriors only. Zakah is given to all ways of charity. Washing and enshrouding the dead bodies, building castles and mosques are included in this phrase. " (Fakhru'r-Razi at-Tafsir al-Kabir, Beirut: Ihyau at-Turathi'l-Arabi) XVI/113)

Elmalılı Hamdi Yazır quotes the same view and says that it is not appropriate to use it for all ways of charity. He says what is meant by those who are in the way of Allah are essentially mujahids, hajjis and students of ilm (science/knowledge). He continues as follows:

"However, all of the equipment and ammunition that mujahids need for jihad, that is, everything included within the scope of the verse "Against them make ready your strength to the utmost of your power" (al-Anfal, 8/60) and that "the requirements of jihad" that can be obtained by their own means are included in the spending of fi sabilillah. (...) When the person who gives zakah fi sabilillah gives it to mujahids who are in need or to their commander, he fulfills the duty of giving zakah. When the commander accepts it as a trustee and uses it for the jihad requirements of the mujahids properly, he will also fulfill his duty of trusteeship. Based on the property of the requirement, he might not give it to mujahids individually but use it as a whole. For instance, food and clothes can be given to individuals but heavy weapons are given to the military unit or under the control of the commander." (Hak Dini Kur'ân Dili, IV/2578-2581)

This explanation states that zakah cannot be given for constructing mosques, bridges etc but also states that it can be given in order to meet the needs of those who deserve to get zakah.

According to the example Elmalılı Hamdi Yazır gives, zakah can be given to charity organizations directly; the administrators of that organization can spend it for the needs of the organization.

Badiuzzaman Said Nursi expresses concisely where to make the fountain of zakah flow more. Answering a question directed at him, Badiuzzaman Said Nursi described zakah as an important fountain that will revive Islamic feelings and make Muslims powerful. We can summarize the views of Nursi regarding the issue as follows:

"There is a big fountain. It was used in wrong places by being flowed to barren land; it caused some beggars and weak people to green. Make a nice canal for this fountain. Pour your Islamic services into this pool. Then, water the garden of good deeds. It is an inexhaustible source."

In the statements that follow, he wants zakah to be spent for the benefit of the nation so that Islam will spread, the nation will make progress and reach the level of the developed countries: “If the intelligent people use the zakah of their intelligence and the rich even the zakah of their zakah for the benefit of the nation, our nation will catch up with other nations.” (Said Nursi, Münazarat, Sözler Yayınevi, 1977, p. 52)

Regarding zakah as a big source for meeting the needs of madrasahs, which became almost functionless, could not supply the service expected from them and started to retrogress in last period of the Ottoman State. Badiuzzaman Said Nursi states that if the rich give their zakah for madrasah, it will be enough for them to develop. (see ibid p, 74)

Yes, it has become an indispensable duty to spend zakah, which is the strongest charity institution of Islam, on improving Islamic services in this age. Will it not limit the acts of individuals and organizations serving Islam under hard conditions to give zakah only to some poor and needy people? What can be more natural than spending zakah, which is an institution established by Islam, in order to develop Islam? Therefore, it is the best and most appropriate to try to strengthen the organizations and foundations that help to educate Islamic youth, to spread Islam, and to defend and protect Islam by giving them zakah. 

Note: We advise you to read the following article, too:

One of the Places to give zakah: FI SABILILLAH

Zakah, which is one of the five principles on which Islam was built, is the bridge of Islam. The Quran and hadiths encourage people to give zakah; the people to whom zakah is given are informed by a verse and the practices of the Prophet (pbuh) showed it to us. The following is stated in the Quran: “Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the cause of Allah; and for the wayfarer: (thus is it) ordained by Allah and Allah is full of knowledge and wisdom.” (at-Tawba, 9/60) The phrase translated as “in the way/cause of Allah” is “fi sabilillah” in Arabic. In this article, we will analyze this concept and try to search who is meant by it.  

“Fi sabilillah” means “in the way of Allah”. Its most well known meanings are “jihad in the way of Allah, hajj, learning ilm/science, all kinds of good deeds that Allah orders, the way of guidance, everything that makes man approach Allah and righteous deeds.1 Many fiqh, tafsir and hadith scholars and mujtahids made various interpretations related to the meanings this concept includes.  

Some scholars kept the scope of the meanings of this concept narrow while others kept it wide. They understood the concept “fi sabilillah” mentioned as the seventh group among the people and places zakah is given in verse 60 of the chapter of at-Tawba as “spending in the way of Allah, work and make jihad in the way of Allah, all kinds of efforts for Allah.”2 Islamic scholars dealt with this concept in terms of its etymological structure, and occasions, reasons, and contexts for the revelation; they put forward many views. Calling people to the way of Allah was in the form of jihad in certain periods; therefore, the verse was interpreted like that.  

The reason why this concept, which basically has a wide range of meaning, is understood as the warriors who fight in the way of Allah is related to the sociopolitical conditions and international relations during the period of the spread of Islam, not to the way the verse is expressed. For, in that period, the most common and effective way of jihad at that period was attacks and hot wars; therefore, the scholars of Islam regarded it necessary to allocate money from zakah funds to those who fight for their religion and country 3; this interpretation was adopted by almost all scholars. Therefore, the concept “fi sabilillah” was regarded as identical to the concept of “jihad”.  In conclusion, the general view at that time usually interpreted the concept “fi sabilillah” using the material aspect of jihad. In fact, when this concept is dealt with in terms of rules of language, tafsir, hadith and fiqh, it is understood that it is not a special definition meaning actual clash and that it contains many activities that will make man gain the consent of Allah.4

1. The Interpretations of tafsir scholars about the concept “fi sabilillah”

The concept “fi sabilillah” is mentioned in more than sixty verses of the Quran and tafsir scholars interpreted it in different ways. According to our determinations, this concept was mostly interpreted as wars in the way of Allah and the warriors that participated in them. In fact, it has many other meanings along with it. We think it will be useful to give some verses regarding the issue as examples:  

“(Charity is) for those in need, who, in Allah's cause/way, are restricted (from travel) and cannot move about in the land…” (al-Baqara, 2/273)

The concept “fi sabilillah” in the verse above was interpreted as the religion of Islam and the way taking man to Allah by tafsir scholars.

“Those who reject Allah and hinder (men) from the Path of Allah― their deeds will Allah render astray (from their mark).” (Muhammad, 47/1)

The concept “fi sabilillah” in the verse above was interpreted as the true path introduced by Hz. Muhammad.

“David! We did indeed make thee a vicegerent on earth: so judge thou between men in truth (and justice): nor follow thou the lusts, (of thy heart), for they will mislead thee from the Path of Allah…” (Sad, 38/26)

The concept “fi sabilillah” in the verse above was interpreted as way to Paradise.

“Those who would hinder (men) from the path of Allah …” Qurtubi interpreted the concept “fi sabilillah” in the verse above as belief and worshipping. 

It is possible to give more verses as examples. Contemporary scholars of Islam interpreted the phrase “fi sabilillah” with some differences of meaning though not very different. We can summarize some of the approaches of those scholars as follows:

Maraghi states that all kinds of ways that lead man to Allah's consent and gain rewards are in this concept and that the interests that are related to all Muslims, the acts that will keep the state standing and maintain it are all included in this concept.  

Regarding the concept “fi sabilillah”, Sayyid Qutub emphasizes the profundity of the meaning of the verse and finds it sufficient to say “It is a wide gate; it includes everything that is beneficial to the community; consider the word Allah.”

The approach of Hamdi Yazır regarding the issue is as follows: “Fi sabilillah” is a general meaning and it includes all kinds of sadaqahs. The money or goods given to the poor and needy are included in this concept. Even what is given to muallafa al-qulub (those whose hearts are to be reconciled with or softened) is included in it. However, the reason why it is mentioned as “fi sabilillah” is special. This phrase first means jihad, then hajj and then learning knowledge/science for the sake of Allah. Jihad became famous in religious usage. Those who dedicate themselves to religious sciences like ahl as-suffah are included in the concept of “fi sabilillah”. In conclusion, there is a difference between the use of this phrase only as an adverb or attribute and as a nickname. The former is a general meaning and the latter is specific. According to the first meaning, all kinds of worshipping and charity are “fi sabilillah” (in the way of Allah). According to the second meaning, not all sadaqahs are “fi sabilillah”. Sadaqah in the way of Allah is a sadaqah that is given for a specific purpose especially given to those who work in order to spread the name of Allah.5

2. The concept “fi sabilillah” in hadiths

In the sunnah of the Prophet (pbuh), the concept “fi sabilillah” exists in some hadiths. This phrase, which can be translated as the way of Allah, was given a wider meaning by hadith scholars than tafsir scholars. 

The following is stated in a hadith in Tirmidhi:

“If a person sets off in order to learn ilm/science, he is in the way of Allah until he returns.”

According to this expression, to learn ilm for Allah with sincere intentions and with the thought of helping people is included in the concept “fi sabilillah”.

The following is stated in a hadith reported by Yazid Ibn Maryam: “While I was walking to the mosque for the Friday prayer, Abaya b. Rif’a’ came from behind and said to me, “Glad tidings to you! These steps you take are in the way of Allah. I heard from Abu Abs that the Messenger of Allah said,

“If a person's feet get dust in the way of Allah, those feet will be haram for hellfire.”6

Mubarakfuri, who explained the hadiths, described “fi sabilillah” as the way in which the consent of Allah is demanded.7

In another hadith included in the same chapter in Tirmidhi, the following narration is reported from the Messenger of Allah:

“There are two eyes that will not be touched by hellfire: one of them is the eye that cries due to fear of Allah and the other is the eye that keeps guard in the way of Allah.”

Mubarakfuri explained “fi sabilillah” in the hadith as the degrees of mujahids, hajj, learning ilm, jihad or worshipping. In the explanation of another hadith in Tirmidhi, it is stated that the concept “fi sabilillah” is used in the sense of struggling highwaymen, ordering what is good and prohibiting what is evil.8

In another hadith, the following is stated: "Graying one's hair in the way of Allah will be luminous light for that person on the Day of Judgment." Another hadith similar to this one is as follows: “If a person grays his hair in the way of practicing and spreading Islam, his gray hair willbe luminous light on the Day of Judgment.”

The word “Islam” in the hadith is mentioned with “the way of Allah”. In another hadith, the following is stated: “A person who makes jihad in the way of Allah is like a person who performs fasting during the day and performs prayers at night.” 9 It is quite significant that making jihad is likened to performing fasting and prayers in the hadith.

According to the narrations of Ahmad Ibn Hanbal and Imam Ishaq, “Hajj is also included in the phrase of 'the way of Allah'.” For, the Prophet took some people to hajj with camels that were given as sadaqah; Ibn Umar said, "What is understood from this phrase is those who perform hajj and umrah." Acting upon the view of Ibn Abbas, Imam Muhammad holds the view that the group of people in the way of Allah are the people who became poor on the way to or returning from hajj.10

It is possible to include those who go to umrah and hajj in the scope of the concept “fi sabilillah” after the explanations above. However, when the concept “fi sabilillah” is viewed in terms of its relation with zakah, the Prophet must have allocated the camels of sadaqah to these people for hajj under the conditions of that period in order to encourage the people of that period and the period when Islam was spreading to go to hajj. For, under normal conditions, the people who go to hajj need to have some conditions like wealth, health and security. Otherwise, we cannot say that hajj is fard for the people who do not have these conditions.    

3. The view of Islamic jurists on the concept of “fi sabilillah”

Muhammad Shaybani, a mujtahid of Hanafi madhhab, defined this concept as worshipping. According to him, this meaning becomes clear in the hadith of the Prophet (pbuh) “If a person grays his hair in the way of practicing and spreading Islam, his gray hair willbe luminous light on the Day of Judgment”and when Ata Ibn Abi Rabah asked the Prophet “What does it mean if a person tells his inheritors to spend one-third of his wealth 'in the way of Allah'?" , in his answer: “All kinds of worshipping are the way Allah; it is permissible to spend it on any kinds of worshipping.”

Acting upon the view of Shaybani, Jassas states that the phrase “fi sabilillah” means the people who set off to go to hajj because the Prophet said, “Both hajj and umrah are in the way of Allah.”

Qasani, who is a Hanafi fiqh scholar, states the following for the group of those 'in the way of Allah', “This expression means everything that makes man approach Allah. If it is necessary, everybody who works by obeying Allah and all kinds of charity are included in it.”

Ibnul-Athir states the following about the phrase “fi sabilillah”: “Approaching Allah by fulfilling fards and nafilahs and all kinds of good deeds, all of the sincere deeds that aim to attain His consent are in the way of Allah. However, when this phrase is used without any conditions, jihad is usually understood. It became a special phrase indicating jihad since it is mostly used in this sense.”

According to the expression of Firuzabadi, who is a fiqh, tafsir and lexicology scholar, "Sabilullah" means jihad, hajj, learning ilm/science and all kinds of good deeds ordered by Allah. In other sources, this concept means the way of guidance to which people are called, anything that makes man approach Allah and all of the things that are regarded as righteous deeds.”11

In his book called Ithaf as-Sadatil-Muttaqin, which is an explanation of Ihya, Zabidi explains the concept “fi sabilillah” as follows: “It is possible that Allah meant mujahids and giving money for jihad with this group. For, “fi sabilillah” customarily has this meaning. It is also possible that all of the ways of good deeds making man approach Allah was meant with it but this is so in terms of the meaning of the word "sabil".  The way of Allah is the meaning that this name indicates apart from the other divine names. Therefore, this concept includes all of the deeds that the benefit of the community necessitates including any deeds of high ethics for the group of in the way of Allah, for animals and even for the trees that dry due to lack of water, without taking into consideration the group of other creatures. Accordingly, if a man has some money for zakah and waters a tree, saving it from lack of water, it is regarded as spending in the way of Allah. If mujahids are meant with this phrase, it is customarily known who mujahids are. Since mujahids themselves are in the way of Allah, they can be given zakah so that they will struggle against their souls. The following is stated in a hadith:

“You have returned from the greater jihad to the lesser jihad.”12

What is meant by this jihad is struggling against the soul and keeping it away from the desires that prevent him from attaining the consent of Allah. 13

Ibn Taymiyya states that the phrase fi sabilillah is a general expression, that it includes all good deeds and that it cannot be allocated to a special group. 14

Sharbasi states that “fi sabilillah” means the way that makes man approach the consent of Allah through deeds and creed, that it is a general phrase hence cannot be confined to a certain meaning and that it includes all good deeds from repairing mosques to building castles and bridges and to enshrouding the dead bodies.15

As it is seen, Islamic scholars expressed specific meanings related to this concept along with general meanings acting upon the etymological meaning of the phrase. We think these explanations can include many individual and corporate bodies as long as they are in the general purposes of Islam. Acting upon this, fiqh scholars give people a wide range of alternatives so that they will fulfill the duty of zakah.

4. Specific meanings of the phrase “fi sabilillah” and its relation with zakah  

When Islamic resources are studied, it is possible to find various meanings for the phrase “fi sabilillah”. In this research, we will deal with a few of these meanings, the views of scholars regarding the issue and the relationship of this concept, which is one of the places where zakah is given, with zakah in terms of the content of its meaning.    

a) The meaning of “those learning ilm/science/knowledge”

Some fiqh scholars interpreted the concept “fi sabilillah”, which is stated as one of the places where zakah is given, as those who are learning ilm and who are making efforts to do it. Those who serve ilm were regarded as those who struggled in the way of Allah and to revive Islam; so they were included in the scope of zakah in all periods. The statements regarding the issue are usually expressed acting upon a narration attributed to Imam Muhammad in some Hanafi resources. Some Hanafi fiqh scholars regarded learning ilm within the concept of “fi sabilillah” and stated that zakah can be given to scholars and students of ilm; they said it was because they dedicated their time to ilm and did not have enough time to earn money.     

It is stated in Shafii resources that a student who works to earn his living may not study as it is necessary and be left behind hence it is halal to give zakah to him.16

The same writer shows the amount of money that the Messenger of Allah gave as a grant to Hz. Umar evidence in order to confirm the issue. Hz. Umar reports this hadith as follows: “Hz. Prophet used to give me something but I would say to him, "Would you give it to a poorer one than me? Once, he gave me some goods. I said to him, “Would you give it to a needier one than me?” Thereupon, the Prophet said,

“If you are given something from this property, without asking for it or having greed for it take it; and if not given, do not run for it.”17

The hadith reported by the writer above as evidence that zakah can be given to those learning ilm exists in Bukhari, Muslim and Nasai. When we examine the hadith, we see that the money given to Hz. Umar is not from the money collected by the state as zakah but from the grant the head of the state gives to people regardless of their being poor or rich. Besides, it is stated in sources that the money was not given to Hz. Umar because he needed money but in return for working as a zakah collector, based on a decree in the Quran.18

b) Public benefit societies and other places

Man's needs increase and change in every era. Affairs that are beneficial to public have always been regarded as charities and good deeds by the community and they have always been encouraged since they are related to general interests of the public. In the Islamic community, "sadaqah al-jariya (ongoing charity)", the good deeds that will make man gain rewards continuously, are regarded as charities in the way of Allah. When the previous and current needs of the Islamic community are considered and compared, we see that the difference between them is very big and variable in terms of today. Some fiqh scholars adopt the view that the fund of zakah can be used in order to meet the needs of the public benefit societies based on the conditions of the time they are living.  

For, in the Islamic community, the individuals and groups that will benefit from zakah are a reality of that community. In terms of both the responsibilities of the individuals in fulfilling their financial worshipping and maintaining the stability in the community, the money spent az zakah will be used in the same community.

While mentioning the places zakah will be given within the scope of the concept “fi sabilillah”, Abu Yusuf, one of the most important imams of Hanafi madhhab, says building and repairing roads are included in it and holds the view that zakah can be spent on them.   19

As it was mentioned before, Qasani, one of Hanafi fiqh scholars, states that the group   “fi sabilillah” means anything that makes man approach Allah and that anybody working by obeying Allah and even all ways of good deeds can be included in it. This view of Qasani's complies with the view of Imam Muhammad, one of Hanafi fiqh scholars. 20

In fact, it is possible, useful and can even be necessary to keep the content of this concept large based on various expressions in the Quran but it is necessary to be very careful while doing so. For, if the content of this concept is kept very large and is generalized, it may cause many doors of misuse to be opened and it may contain the other funds of zakah, which will make mentioning them insignificant. Therefore, the activities of teaching and training in the way of Allah can be included in this concept.  

5. Conclusion

One of the most important purposes of zakah is to support the poor and needy people in the community financially and enable them to attain a living standard fitting human honor. When the Quran lists the people and places zakah needs to be given, the poor is put in the first place. However, different alternative groups are also listed for zakah after it since the whole zakah cannot be given to them. This concept includes many meanings.   

Islamic scholars interpreted the concept “fi sabilillah” as warriors who make jihad. Today, the framework of the services in the way of Allah has enlarged a lot; the most important field of these services is the activities of education made in order to bring up a generation equipped with Islamic values and to spread Islam. Besides, jihad is the act of removing the barriers between Allah and His slaves and making people meet Allah.

I think it is important that the Quran mentioned eight groups for zakah, that it stated that zakah cannot be allocated only to the poor and the needy and that there are different alternatives for zakah payers. For, zakah payers might not always find poor people due to the places and conditions they live in. This situation should not be turned into a problem by the people who act responsibly. At this point, the groups that zakah can be given appear as different alternatives in order to ease this obligation. Therefore, all meanings that the concept “fi sabilillah” includes appear as places and people that zakah can be given to. 

Even if it is supposed that there is no possibility of giving zakah to the other alternative places except the places meant by the phrase “fi sabilillah”, this concept, with an objective viewpoint, can encompass all of the other seven categories so that zakah payers will fulfill their responsibilities along with the meanings of its own phrase. Contemporary scholars state that this concept cannot be confined to one meaning only in general, that it includes all kinds of charity, and that zakah funds can be used specifically for the Quranic sciences, the sustenance of the people who study the other sciences that are beneficial for the community, charities for widows and orphans, spending money on students, schools and hospitals, establishing institutions to call people to the principles of Islam, establishing scientific publishing companies that can publish in all languages, and similar good deeds. 21

The concept “fi sabilillah” presents people several alternatives especially the people of our age in terms of their responsibility. The stimulating practices of the Messenger of Allah (pbuh) in the Era of Bliss are of different significance for the responsible people of the 21st century and even the coming centuries. We think humanity will be able to find the opportunity to know the life-giving breaths of Islam thanks to the activities of education funded by zakah and the other financial funds and the people will meet Allah. The financial donations in this way will be within the framework of the phrase “fi sabilillah”.

Footnotes:

1. Ibnu’l-Athir, an-Nihaya fi Gharibi’l-Hadith wa’l-Athar, Beirut, nd., II, 338, 339; al-Qamusu’l-Fiqhiyya, Damascus 1982,ps. 209
2. Yazır, IV, 2572; Kur’ân-ı Hakîm ve Açıklamalı Meali, İstanbul, 2004; Çantay, Hasan Basri, Kur’ân-ı Hakim ve Meâli Kerim, İstanbul, 1984.
3. Ibn Rushd Bidayatu’l-Mujtahid fi Nihayati’l-Muqtasid, Beirut 1986, I, 277; Qurtubi, VIII, 186.
4. Zamakhshari, I, 398; Qurtubi, IX, 19; Nasafi, Abu’l-Barakat, Tafsiru’n-Nasafi, İstanbul 1984, I, 243; Mubarakfuri, W, 269, 298; Firuzabadi, III, 403; al-Mu’jamu’l-Wasit, I, 415.
5. Bakara, 273; Shirbini, I, 140; Yazir, II, 897; al-Baqara, 217; Nasafi, I, 108; Abu’s -Suud, Tafsiru Abi’s-Suud Abu’s-Suud, I, 217; Muhammad, 1; Qurtubi, XWI, 223; Sad, 26; Hud, 19; Qurtubi, XW, 177; Qurtubi, IX, 19; Maraghi, X, 145; Sayyid Qutub, Fi Zilali’l-Qur’an, X, 245;Yazır, IW, 2579.
6. Tirmidhi, Ilm, 2, Fadailu’l-Jihad, 7.
7. Mubarakfuri, W, 259 .
8. Tirmidhi, Fadailu’l-Jihad, 12; Mubarakfuri, W, 269, 298.
9. Buhari, Jihad wa’s-Siyar, 2; Mubarakfuri, W, 263
10. Marghinani I, 112.
11. Tirmizi, Fadailu’l-Jihad , 9, 10; Ajluni, II, 255; Shaybani, as-Siyaru’l-Kabir, II, 301; Jassas, III, 187; Darimi, Kitabu’l-Wasaya, 45; Sarakhsi, II, 203; see also, Bukhari, Zakah, 49; Qasani , II, 45; Ibnu’l-Athir, II, 338, 339; Firuzabadi, III, 403; Sa’di Abu Jayb, p.166.
12. Ajluni, I, 424.
13. Zabidi, Murtaza Muhammad, Ithafu’s-Sadati’l-Muttaqin, IW, 151.
14. Ibn Taymiyya, Fathu’l-Bayan, IW, 151.
15. Sharbasi Ahmad, Yas’alunaka fi’d-Dini wa’l-Hayat, III, 68, I, 150.
16. Damad, I, 214; Ibn Abidin, II, 364; Tahtawi, s. 472; Nawawi, al-Majmu, IW, 190.
17. Bukhari, Zakah, 5.
18. Ayni, IX, 56; Nawawi, III, 63; Qastalani, III; Ibn Hajar, IW, 80.
19. Abu Yusuf, Kitabu’l-Kharaj, Cairo 1396, p. 81.
20. Qasani,, II, 45
21. Sharbasi, I, 149, 150; Sayyid Sabiq, I, 334; Muhammad Mahluf, Fatawa-i Shariyya, Cairo, 1971, 296; Hazin, II, 240; Razi, XWI, 113; Muhammad Mahluf, Fatawa-i Shariyya, cairo, 1971, 296; Hazin, II, 240; Hamidullah, İslam Peygamberi (trnsl by. Salih Tuğ), II, 978; Qardawi, Fiqhu’z-Zakah, II, 635-669.

(see Doç. Dr. Murtaza Köse , Yeni Ümit, June-July-August 2007, Issue :77 Year :20)

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