مقدمة في الزكاة والوقف

Introduction to Zakat and Waqf

• Zakat is a specific Islamic financial system for charitable giving.
• Waqf is an Islamic economic system dedicated to using assets for the benefit of the community while seeking Allah's approval.
• Zakat and Waqf are essential aspects of Islamic Sharia law, crucial for charitable works and community welfare.
• Definitions from Islamic jurisprudence (fiqh) from the four schools of thought, are commonly used in defining Waqf.

Western Terms Similar to Waqf

• Various cultures and civilizations have implemented waqf-like traditions.
• Western legal terminologies share common ground with Islamic Waqf within their definitions.
• Terminology such as "Trust" (Trust) is often compared to waqf, with types like private and charitable trusts mirroring waqf's types.
• Private trust is analogous to a private waqf.
• Charitable trust is similar to a charitable waqf.
• The term "foundation" reflects waqf as a self-sufficient entity.

Types of Waqf Assets and Revenue

• Waqf assets encompass tangible and intangible items.
• Tangible assets include land, buildings, gardens, mosques, factories, and stores.
• Intangible assets are linked to tangible assets like doors, windows, trees, etc., without which the asset wouldn't function and are inseparable from them.
• Examples of transferable assets are livestock, cars, which can be moved without damage.
• Transferable assets that are valuable and exchangeable include gold, silver, banknotes, investment certificates (and their equivalent), serving community/charitable purposes.

Waqf by Types and Perspectives

• Individuals: Personal or group participation in waqf initiatives, collaborative efforts.
• Corporations / Legal Entities (Corporations): Institutions, companies, or associations can establish waqfs.
• Waqf Types:
  • Private (Individual/Family): Waqf for the benefit of the founder's family or descendants. When the lineage ends, the waqf reverts to charitable purposes.
  • Charitable: Waqf serving public welfare, encompassing various community needs like the poor, education, mosques, hospitals, etc.
  • Mixed (Shared): A portion of the waqf's returns goes to descendants, and the rest to charitable causes.

Waqf by Time and Structure

• Perpetual Waqf: A permanent waqf, intended to provide continuous benefits for waqf purposes.
• Temporary Waqf: A waqf with a defined duration, for a specific/limited purpose, or time duration.
• Types by administration structure: "Controlled waqfs", Managed by the government or established Waqf authorities; "Linked Waqfs" managed by a trustee appointed by the founder; or "Excepted waqfs", managed by specially designated persons.

Waqf Revenue Forms

• Waqf revenue types differ based on asset nature.

• Tangible Assets: Revenue from land, fruit, crops, gardens, etc., represents direct profit.

• Intangible Assets: Profits or benefits from linked assets like house rentals or income from products and livestock (e.g., milk, wool) without an independent value, these are often not easily determined financially.

• Monetary Assets: Profit from investment, interest, or leasing waqf assets.

• Other income: Revenue from products from animals, or products from machines connected to the waqf property, or profit from selling them.

• Forms of Waqf revenue:

  • Income from rented waqf property
  • Profits from cultivated waqf land
  • Revenue from waqf gardens
  • Money or other assets obtained from the sale of waqf products or property
  • Income from services provided by waqf facilities

Purpose of Waqf and Reasons for Decline

• Waqf aims to promote charity, connect with Allah, and help the needy.
• Colonialism, the abolishment of waqfs, the loss of waqf documents, urban sprawl, and natural disasters are factors impacting waqf decline.

تتناول هذا الاختبار مفهوم الزكاة والوقف في الإسلام، مع التركيز على دورهما في الأعمال الخيرية ورفاهية المجتمع. يتم توضيح التشابه بين الوقف والمصطلحات الغربية مثل الثقة، مما يعكس تأثير هذه الأنظمة في ثقافات مختلفة.