زكاة الأسهم والسندات في الفقة الإسلامي وتطبيقها في بروناي دارالسلام

Abstract

This study discusses about topic of Zakat of Shares and Sanadat in Fiqh Islamic and applied in Brunei Darussalam. First and foremost, Stocks and sanadat are a new way of business used by corporations, bank and government companies. It only exists and new issues in modern times because it does not exist in the time of the Prophet (peace and blessings of Allah be upon him) and during the era of the Companions. Shares are sale and the profit of the business is shared, it is halal as long as approved by the legal Sharia. While the sanadat is a debt that contains riba in it, it is forbidden in Islam. Many Muslims have done business with stocks and sanadat but do not know the obligation of zakat in it and how to perform them. Therefore we cannot take lightly on this matter. This is because zakat is one of the pillars of Islam that is obligatory upon us to perform. In this research, it includes into three chapters, where first chapter will discuss more about concept of zakat, the law along with its arguments, the abandonment of the law, the wisdom of its obligations and Zakat in Brunei Darussalam. Then the second part of the study will touch on understanding the stock, its characteristics, how to issue zakat in Fiqh Islamic and in Brunei Darussalam. Then the last chapter is an explanation the meaning of sanadat, its characteristics, the causes of shares and sanadat, differences and similarities between shares and sanadat and how to issue zakat Sanadat in Fiqh Islam and in Brunei Darussalam.