(زكاة الأموال المجمدة (دراسة فقهية مقارنة

Abstract

The problem is to investigate the ‘hukm’ of freezed / frozen ‘zakat’ funds that are arising in this era. This study aims to explain the hukm of zakat funds (dana) whether or not it is compulsory to give zakat. And when is it obligatory to give zakat and what is the amount of zakat to be paid / given? This study covers the types of freezed / frozen funds (dana) and fiqh adaptation and then adapted to the ‘hukm syarie’ of the zakat. This study employs the method of reading resources ranging from ‘kitab’, books as well as some previous studies that were related to the research topic, making analysis and ‘rajih’ opinion between them. Studies found that any freezed/frozen funds that meet the requirements to obligate zakat, such as sufficient ‘nisab zakat’ and perfect possession that allows the money to be spent; then it is compulsory to pay zakat annually for this type of condition. However, funds (dana) that do not meet the requirements to obligate zakat such as not having perfect possession and prevented from spending the money, then it is not compulsory/obligatory to pay zakat unless the money is in possession.