Zakah a Bibliography

KINGDOM OF SAUDI ARABIA Ministry of Higher Education KING ABDULAZIZ UNIVERSITY Islamic Economics Research CentreZakah: A Bibliography DR. ABDUL AZIM ISLAHI Scientific Publishing Centre King Abdulaziz University Jeddah, Saudi Arabia 1426 / 2005 KINGDOM OF SAUDI ARABIA Ministry of Higher Education KING ABDULAZIZ UNIVERSITY Islamic Economics Research Centre Zakah: A Bibliography DR. ABDUL AZIM ISLAHI Scientific Publishing Centre King Abdulaziz University P.O. Box 1540, Jeddah 21441 Kingdom of Saudi Arabia 1426 / 2005 FOREWORD We feel pleasure to present another bibliography on an important institution of Islamic economy - zakah. The economic analysis of zakah is no doubt a 14th/20th century development and discovery of its economic significance may be considered no less than a scientific miracle. Dr Abdul Azim Islahi has made a commendable effort in this bibliography to make it as comprehensive as possible. Thus, all types of available materials on the subject in English language have been listed in it. With a view to enabling easy search of the listed material, the original character of the author and his title has been retained. 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. Dr. Mohammed Najeeb Ghazali Director Islamic Economics Research Center King Abdulaziz University Jeddah, Kingdom of Saudi Arabia i CONTENTS Page A. B. C. D. E. F. G. Accounting and Auditing of Zakah Assessment and Calculation Collection, Administration and Management Comparative Study Consumption Function Corporate Enterprises Country Cases G:1 Bangladesh, G:2 India, G:3 Indonesia, G:4 Kuwait, G:5 Libya, G:6 Malaysia, G:7 Nigeria, G: 8 Pakistan, G:8 Philippines, G:9 Saudi Arabia, G: 10 Sudan, G:11 Yemen H. Development I. Distribution and Redistribution Functions J. Economic Analysis and Implications K. Eradication of Poverty L. Fiqh and Law of Zakah M. Fiscal Policy N. Historical Perspective O. The Inner Meanings of Zakah P. Investments Q. Social Justice and Social Security R. Religious Tax and Quasi State Revenue S. Ushr (Tithe) T. Miscellaneous INDEX OF AUTHORS 1 1 2 3 4 4 5 10 10 11 14 15 19 19 20 20 21 22 24 26 30 iii ZAKAH: A BIBLIOGRPHY A. A:1 Accounting and Auditing Felamban, Mohammed Hashem (1984), al-Zakat and Evaluation of Financial Reporting in Islam, University of New Haven (USA), M.S. Thesis. Khan, M. Akram, (2000), “Some Accounting Issues Relating to Zakah”, Islamic Studies, Islamabad, Vol. 39, No.1, pp. 103-120. Khan, M. Akram (2003), 'Zakah Accounting and Auditing Principles Rules and Experience in Pakistan', Islamic Economic Studies, (Jeddah, Saudi Arabia), Vol.10, No.2, March, pp. 29-43. 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. Qureshi, D.M., (1979), “Some Aspects of the Introduction of Zakah”, Industrial Accountant, Karachi, (19:3), July-September, pp. 11-15. See B:1, B:4, B:6, F:3. B. B:1 Assessment and Calculation 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. al-Hayyaf, Hussain (1988), The Calculation of Zakat, Sangmon State University, M.A. Thesis. 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. Khan, M. Akram (2005), "Comment on Abdul Azim Islahi and M. Obaidullah: Zakah on Stocks: Some Unsettled Issue", Journal of King 1 A:2 A:3 A:4 A:5 B:2 B:3 B:4 Abdulaziz University: Islamic Economic, Jeddah,, Vol.18, No.1, pp. 4142. B:5 Mushfiqur-Rahman (2003), Zakat Calculation – Primarily based on Fiqhuz-Zakat by Yusuf al-Qaradawi, Leicester, U.K., the Islamic foundation, 128pp. Quraishi, Marghoob Ahmed (1997), Annual Zakat computation Guide, Palo Alto. See G:8/5, L:11, L:24. C. C:1 Collection, Administration and Management 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. Ahmad, Manzoor, (1989), “Comments” on the paper of Fuad A. al-Omar “Management of Zakah Through Semi-Government Institutions”, in: I. A. Imtiazi et al. (eds.), Management of Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 153-56. Ahmad, Salahuddin (ed.), (1988), Zakat and Ushr: Socio-EconoAdministrative Implications, Dhaka, Islamic Economic Research Bureau, 42 p. Central Zakat Administration (1982), The Zakat Manual, Islamabad, Ministry of Finance, government of Pakistan, 212 + p. B:6 C:2 C:3 C:4 C:5 Central Zakah Council Proceedings, Islamabad: Central Zakah Administration, Vol. 1, 1983, pp. 202; Vol. 2, 1983, pp. 662; Vol. 3, 1986, pp. 579; Vol. 4, 1987, pp. 543; Vol. 5, n.d. pp. 66. C:6 Kahf, Monzer, (1995), “Applied Institutional Models for Zakah Collection and Distribution in Islamic Countries and Communities” in elAshker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IDB/IRTI, pp. 197-228. 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. Mohammad, Faiz (1995), “Relationship between Obligatory Official Zakah Collection and Voluntary Zakah Collection by Charitable Organizations”, in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 163-195. C:8 C:9 Al-Omar, Fouad Abdullah (1995), "General, Administrative and Organizational Aspects", el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah, Jeddah, IDB/IRTI, pp. 21-59. C:10 Al-Omar, Fuad A., (1989), “Management of Zakah Through SemiGovernment Institution”, in: I. A. Imtiazi et al. (eds.), Management of Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 131-151. C:11 al-Sawory, Ahmad Ali Muhammad (1995), "Legal, Administrative, and Financial Control", in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI/IDB, pp. 103-117. C:12 Yahya, A. F. M. (1988), "Problems and Difficulties in Zakat Administration" in: Salahuddin Ahmad (ed.), Zakat and Ushr – Socio – Econo – Administrative Implications, Dhaka, Islamic Economic Research Bureau, pp. 38-42. 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. D:1 D:2 D:3 Comparative Study Adil, Mohammed Shoaib, (1997), “Zakat or Riba” Hamdard Islamicus (Karachi), Vol. 20, No. 2, April-June, pp. 89-90. Ahmad, Shaikh Mahmud, (1974), “Zakat” in: Economics of Islam, A Comparative Study, Lahore, Sh. Muhmamad Ashraf, pp. 78-105. 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. 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. 417452. 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. D:5 D:6 E. E:1 Consumption Function Iqbal, Munawar, (1985), “Zakat, Moderation and Aggregate Consumption Function in an Islamic Economy”, Journal of Research in Islamic Economics, Jeddah, Vol. 3, No. 1, pp. 45-61. Also in: Kahf, Monzer (ed.), Economics of Zakah, pp. 109-144. Khan, M. Fahim (1990), “Zakah, Moderation and Aggregate Consumption in an Islamic Economy”, Journal of King Abdulaziz University: Islamic Economics, Vol. 2, pp. 101-105. Corporate Enterprises Bawa, M. A., and Chika U. Aliyu, (1999), “Zakah on Corporate Enterprises: Problems and Prospects” in: Bashar, Muhammad Lawal Ahmad and Aminu Salihu Mikailu (eds.), Fiqh and Economics, Sokoto: Usman Danfodio University, pp. 20-25. Islamic Fiqh Academy (2000), “Payment of Zakat on Company Shares” in: Resolutions and Recommendations of the Council of the Islamic Fiqh Academy 1985 – 2000, Jeddah, IRTI/IDB, pp. 57-58. E:2 F. F:1 F:2 4 F:3 Kamaluddin, K. K., (1991), Zakat Tax Accounting For Corporate Enterprises, Sokoto (Nigeria), Usman Dan Fodiyo University, Ph.D. Thesis, 379 p. Qureshi, D. M., (1978), “Brief Note on Zakat on Stock in Trade”, Mimeo. See L:11. F:4 G. Country Cases G:1 Bangladesh G:1/1 Azharuddin, M., (1988), “Role of Zakat in a Modern Economy with Reference to Bangladesh,” in: Rafiqul-Islam Molla (et al.) (eds.), Frontiers and Mechanics of Islamic Economics, Sokoto, Nigeria, University of Sokoto, pp. 155-68. Govt. of Bangladesh, (1985), “The Zakat (Collection and Utilization) Rules, Thoughts on Economics, Vol. 6, pp. 32-36. See C:3, C:12, D:4, L:12. G:2 India G:2/1 Faridi, F. R., (1995), “India”, (a case study of Zakah Management), in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 23157. Faridi, F. R., (1993), “An Analysis of Zakah System in India: Collection and Distribution,” Journal of Objective Studies, Vol. 6, No. 1, January, pp. 59-89. G:1/2 G:2/2 G:3 Indonesia G:3/1 Abdullah, Taufik., (1991) “Zakat Collection and Distribution in Indonesia,” in: Mohamed Ariff (ed.), The Islamic Voluntary Sector in Southeast Asia, Singapore: Institute of Southeast Asia Studies, pp. 50-84. 5 G:4 Kuwait G:4/1 al-Ajeel, Abd al-Qadir Dahi, (1995), “Kuwait” (A Case Study of Zakah Management), in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 259-95. Kuwait Zakat House, Local and International Charitable Activities (1992), Kuwait: Kuwait Zakat House, 103 p. al-Muzaini, A. A. A., (1987), The System of Taxation and Zakat in Kuwait, Exeter University, UK, 216 p. G:4/2 G:4/3 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:6/1 Abdul-Wahab, Mohamed Bin et al., (1995) “Malaysia” (A Case study of Zakah Management), in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 297-378. Ghazali, Aidit, (1991), “Zakat Administration in Malaysia” in: Ariff, Mohamed (ed.), Voluntary Sector, in Southeast Asia, Singapore, Institute of Southeast Asian Studies, pp. 85-117. 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. Muhammad, Abdul Aziz bin (1993), Zakat and Rural Development in Malaysia, Kuala Lumpur, Berita Publishing, 235 p. Mustapha, Nik – b. H. N. Hassan, (1987), “Zakat in Malaysia – Present and Future Status”, Journal of Islamic Economics, Kuala Lumpur, August-September, vo.1, no.1, pp. 47-75. Also in: Sadeq, A. M. et al (1991), Development and Finance in Islam, Selangor, Malaysia, International Islamic University Press, pp. 213-238. 6 G:6/2 G:6/3 G:6/4 G:6/5 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. Taib, Nasseri, (1988), ‘Zakat’, in: Islam and Eradication of Poverty: An Ethical Dimension of Development with Special Reference to Malaysia Five Year Plans, Philadelphia (USA), Temple University, Ph.D. Thesis. G:6/7 G:7 Nigeria G:7/1 Balogun, S.U. (1999), “Re-appriasal of the Method of Collection and Distribution of Zakah in Nigeria” in: Bashar, M.A.L and Aminu S.M. (eds.), Fiqh and Economics, Sokoto: Usman Danfodio University, pp. 39-47. G:8 Pakistan G:8/1 Ahmed, Irshad, (1983), Zakah and Ushr, System in Pakistan, (Draft), Islamabad, Central Zakat Administration, Government of Pakistan. Butt, Parvez Ahmad, (1995), “Pakistan” (a case study of zakah management), in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 379-401. Clark, G., (1987), “Pakistan’s Zakah and ‘Ushr as a Welfare System”, in: Anita M. Weiss (ed.), Islamic Reassertion in Pakistan, Lahore: Vangaurd Books, pp. 79-96. Federal Bureau of Statistics, (1988), Survey of Social and Economic Impact of Zakat and Ushr on Individuals and Households, Government of Pakistan, 129 p. Imtiazi, I. A., (1985), A Model for Assessment, Collection and Disbursement of Zakah (Case Study of Pakistan), Journal of Islamic Banking and Finance, vol.2, no. 3, July-December, pp. 2579. G:8/2 G:8/3 G:8/4 G:8/5 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. International Institute of Islamic Economics (1990), Evaluation of Zakah and Ushr System in Pakistan (Draft), Islamabad. Khan, Abdul Jabbar, (1989), “Comments” on Imtiazi’s paper ‘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. 177-86. Khan, M. Akram, (1993), “An Evaluation of Zakah Control System in Pakistan”, Islamic Studies, Islamabad, Vol. 32, No. 4, Winter, pp. 413-32. Mohammad, Faiz (1992), Evolution of Zakah and Ushr in Pakistan, A Study Sponsored by the Central Zakah Administration of Pakistan, 210 p. (mimeo) Nazir, Khalid, (1996), “Zakat and Ushr System in Pakistan”, Islamic Studies, Vol. 35, No. 3, Autumn, pp. 333-343. Pakistan Council of Islamic Ideology (1981), Introduction of Zakat in Pakistan, Islamabad: the Council, 85 pp. Pakistan Directorate of Films and Publications (1989), Zakat and Ushr Enforced: Announcement of General Ziaul Haq, Islamabad, 54 pp. Pakistan Ministry of Law (1980), Zakat and Ushr Ordinance (xvii of 1980), Karachi: Law Publishers, 70 pp. Report of the Committee Appointed by the Prime Minister of Review of the Existing System of Zakat and Ushr, (1992), Islamabad, Central Zakat Administration, Government of Pakistan. Sabzwari, M. A., (1979), Zakah and Ushr with Special Reference to Pakistan, Karachi, Industrial Printing Press, 64 p. G:8/7 G:8/8 G:8/9 G:8/10 G:8/11 G:8/12 G:8/13 G:8/14 G:8/15 G:8/16 8 G:8/17 Shirazi, Nasim Shah (1996), System of Zakat in Pakistan: An Appraisal. Islamabad: International Institute of Islamic Economics, International Islamic University. Tanzilur-Rahman, (n.d.), Introduction of Zakah in Pakistan, Islamabad: Council of Islamic Ideology, 85 p. Zakah and Ushr Ordinance, (1980), Government of Pakistan Ordinance No. XVIII of 1980, dated 20-06-1980, and Zakah and Ushr (Amendment) Ordinance, 1980, Ordinance No. LII of 1980, dated 29-10-1980). See A:2, C:4, C:5, I:9, K:3, K:6, K:7, K:8, T:16. G:8/18 G:8/19 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 Saudi Arabia G:10/1 Jamjoom, Abdul Aziz M. Rashid, (1995), “Saudi Arabia” (A Case Study of Zakah Management), in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 403-16. Regulations for Income Tax, Road Tax, and Zakat (1978), Saudi Arabia, Ministry of Finance and National Economy, 555 p. Salama, Abdin Ahmad, (1982), “Fiscal Analysis of Zakah with Special Reference to Saudi Arabia’s Experience” in: Mohamed Ariff (ed.), Monetary and Fiscal Economics, Jeddah, ICREI, pp. 341-364, also in: Gulaid, Mahamoud, pp. 387-417. See D:4 G:11 Sudan G:11/1 Mohammad, Mohammad Ibrahim, (1995), “Sudan” (A Case Study of Zakah Management), in: el-Ashker and Sirajul Haq (eds.), 9 G:10/2 G:10/3 Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 417-37. G:11/2 Sadeq, Abul Hasan, (1990), “Voluntary and Compulsory Applications of Zakah: A Case Study of Sudan 1405 – 1410H”, Paper Presented at the Third International Conference on Zakah, Kuala Lumpur, Malaysia, 14-17 May. G:12 Yemen G:12/1 al-‘Adi, Muhammad Yahya Hussein, (1995), “Yemen” (a case study of Zakah management), in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 439-69. H. H:1 Development and Zakah Awan, M. Mahmood, (1980), “Economic Policy for Development – A Treatise on Zakah”, in: Raquibuzzaman (ed.), Some Aspects of the Economics of Zakah, Plainfield (Indiana): American Trust Publication, pp. 185-207. Jamal, Mohammad bin, (1964), “Zakat – A Socio-Economic Power for the Development and Progress of the Muslim Community,” World Muslim League, Singapore, Vol. 1, No. 6, pp. 47-52. See G:6/4, G:6/5, J:9. H:2 I. I:1 I:2 Distribution and Redistribution Functions al-Abdin, Tayib Zein (2003), 'The Disbursement of Zakah', Islamic Studies (Islamabad, Pakistan), Vol.42, No.1, Spring, pp.126-136. Ahmad, Ziauddin, (1989), “Comments” on M. A. Mannan’s “Effects of Zakah Assessments and Collection on the Redistribution of Income in Contemporary Muslim Countries", in: I. A. Imtiazi et al (eds.), Management of Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 51-56. 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. Mannan, M. A., (1989), “Effects of Zakah Assessment and Collection on the Redistribution on Income in Contemporary Muslim Countries”, in: I. A. Imtiazi et al. (eds.), Management of Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 29-50. Mannan, M. A., (1983), “Zakah, Its Distribution and Inter-poor Distributional Equity”, Thoughts on Economics, Dacca, Vol. 4, No. 8, pp. 2-14, also (1984) in: The Making of Islamic Economics Society, Cairo: International Association of Islamic Banks, pp. 332-46. Raquibuz-Zaman, M., (1987), Some Administrative Aspects of the Collection and Distribution of Zakah and The Distribution Effects of the Introduction of Zakah into Modern Economies, Jeddah, Scientific Publishing Centre, King Abdulaziz University, 74 p. al-Sa’adi, Abdullah Juma’an Saeed, (1986), “Benefits Paid from Zakat Fund”, in: Fiscal Policy in the Islamic State, (Translated by Ahmad alAnani, Newcastle, England, Lyme Books Ltd, pp. 151-74. Sadeq, Abul Hasan, (1994), A Survey of the Distribution of Zakah: Issues, Theories and Administrations, Jeddah, IRTI/IDB, 71 p. Suleman, R. M. U. (1980), “Distribution Aspects of Zakat” in: Economic System of Islam, Proceeding of a Seminar Organized by the National Bank of Pakistan, Karachi, Economic Research and Statistics Wing, National Bank of Pakistan, pp. 321-327. I:4 I:5 I:6 I:7 I:8 I:9 I:10 al-Zehily, Mohammed, (1990), “The Ways of Distributing Alms-Zakat”, Risalat al-Jihad, Paolu, Malta, No. 74, Autumn, pp. 153-6. See C:6, G:6/4, G:7/1, G:8/5. J. J:1 Economic Analysis and Implications Abdelhafid, Belrabi, (1992), “The Economics of Zakat” in: Towards an Islamic Economic System, Cincinnati, University of Cincinnati (USA), Ph.D. Thesis, pp. 147-179. 11 J:2 J:3 J:4 J:5 J:6 J:7 J:8 Abu-Wahid, N. M., (1985), "Economic Implications of Zakat”, Muslim World League Journal, Makkah, June-July, Vol. 12, Nos. 9-10, pp. 5-8. Afzal-ur-Rahman, (1976), “Zakat” in: Economic Doctrines of Islam, Lahore, Islamic Publications Ltd., Vol. 3, pp. 191-264. Ahmad, Shaykh (ed.), (n.d.), Some Socio-Economic Aspects of Zakat: Pakistan Institute of Arts and Design. Ahmad, Syed Thanvir, (1993), “Economic Significance of Zakat Needs Recognition”, Islamic Voice, (Bangalore), p. 20. Ahmad, Ziauddin, (1981), “Zakah and Economic Well Being,”, Islamic Studies, Islamabad, Vol. 20, No. 1, Summer, pp. 23-43. Ahmed, Afazuddin, (1952), “Economic Significance of Zakah”, Islamic Literature, Lahore, Vol. 4, No. 8, August, pp. 5-11. Akkas, S. M. Ali (2000), “Towards Institutionalizing Zakah at Private Level”, Thoughts on Economics (Dhaka), Vol. 10, Nos. 3&4, JulyDecember, pp. 35-51. el-Ashker, Abdel-Fattah and Muhammad Sirajul Haq (eds.), (1995), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, 510 p. J:9 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:11 Choudhury, Nuimuddin, (1983), “Aggregate demand and Al-Zakah”, Thoughts on Economics, Vol. 4, No. 9, pp. 1-8. J:12 Datta, Jitindra Mohan (1939), “Zakat: The Economic Basis of Islamic Tithe”, The Economic Journal, London, Vol. XLIX, No. 4, June, pp. 365369. J:13 Diabi, Ali, (1993), “The Concept of Zakah Evasion: An Economic Interpretation”, Review of Islamic Economics, Leicester (U.K.), Vol. 2, No. 2, pp. 17-28. 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:15 Hussain, Aftab, (1989), “Comments” on Sabahuddin Zaim’s Paper ‘Recent Interpretation of the Economic Aspects of Zakah’, in: I. A. Imtiazi et al. (eds.), Management of Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 121-30. J:16 Imtiazi, I. A. et al. (eds.), (1989), Management of Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, 236 p. J:17 Islahi, Abdul Azim, (1984), “Economic Significance of Zakah”, in: Economic Thought of Ibn al-Qayyim, Jeddah, International Centre for Research in Islamic Economics, pp. 7-11. J:18 Kahf, Monzer, (1986), Comments on S. Tag el-Din’s “Allocative and Stabilizing Functions of Zakat in an Islamic Economy”, Paper Presented at the International Seminar on Fiscal Policy and Development Planning in an Islamic State, Islamabad J:19 Kahf, Monzer (ed.), (1997), Economic of Zakah, Jeddah, IRTI/IDB, 698 p. 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. J:21 Metawally, M. M., and A. Chowdhury, (1983), “Enforcement of Zakat in Contemporary Muslim Countries: A Practical Model”, Journal of Islamic Banking and Finance, Karachi, Vol. 19, No. 3, July, pp. 28-41. J.22 Raquibuzzaman, M. (ed.), (1980), Some Aspects of the Economics of Zakah, Plainfield (Indiana), American Trust Publications, 229 p. J:23 Sato, H., (1987), Understanding Zakat: An Inquiry into the Methodological Problems of the Science of Economics, Niigata (Japan), Institute of Middle Eastern Studies, 115 p. J:24 Shaik, Abdool Aziz, (1980), “Concept of Zakah: A Survey of Qur’anic Texts and Their Explanation in Shari’ah and Contemporary Economics”, 13 in: M. Raquibuzzaman (ed.), Some Aspects of the Economics of Zakah, Plainfield, North American Trust Publications, pp. 3-68. J:25 Tag-el-Din, Saifeddin, (1995), “Allocative and Stabilizing Functions of Zakat in an Islamic Economy”, in: Gulaid, Mahamoud A. and Abdullah, Mohamed Aden (eds.), Readings in Public Finance in Islam, Jeddah, IRTI/IDB, pp. 327-56, First Published in (1986) Journal of Islamic Banking and Finance, Vol. 3, No. 4, October-December, pp. 43-48. J:26 Zaim, Sabahuddin, (1989), “Recent Interpretations on Economic Aspect of Zakah” in: Imtiazi, I. A., et al., Management of Zakah in Modern Muslim Society, Jeddah, IRTI/IDB, pp. 101-120. 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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:29 Schacht, Joseph (1934), "Zakat", in: Encyclopaedia of Islam (edited by M. Th. Houtsma et al (old edition), London: Luzac and Co. and Leyden: Late E.J. Brill, Vol. 4, pp.1202-1205. T:30 Shaghil, M., (1989), “Islamic Economics: Central Banking, Public Finance and Zakat”, in: Islamic Economics A Global Perspective, New Delhi, Ashish Publishing House, pp. 121-33. 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:35 Wright, M. S. Dudley, (1947), “The Fourth Pillar of Islam – Charity”, The Islamic Review (London), Vol. 35, Nos. 4 and 5, April-May, pp. 137145. T:36 Younis, M. Abdul Moneim, (1968), “Zakat al-Fitr”, Majallatu'l-Azhar (al-Azhar Magazine), Vol. 40, No. 8, Dec., pp. 13-16. 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. T:38 Zysow, A. (2002), ”Zakat” in: the Encyclopaedia of Islam, Leiden, E. J. Brill, (New Edition), vol. xi, pp.403-422. 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 Abdelhafid, Belrabi Abdel-Rahman, Moussa Ibrahim al-Abdin, Tayib Zein Abdullah, Ahmed Ali Abdullah, S.M Abdullah, Taufik Abdul-Malik, Uzir Abdul-Wahab, Mohamed Bin Abubakar, Carmen A Abu Saud, M Abu Ubayd al-Qasim b. Sallam Abu-Wahid, N. M. Abu Zahrah Al-‘Adi, Muhammad Yahya Hussein Adil, Mohammed Shoaib Afzal, Omar, Afzal-ur-Rahman Aghnides, Nicolas P. Ahghari, Zohreh Ahmad, Afazuddin Ahmad, Manzoor, Ahmad, Salahuddin, Ahmad, Shaikh Mahmud Ahmad, Syed Thanvir Ahmad, Shaykh (ed) Ahmad, Tauqeer 30 J:1 Q:1 I:1 C: 1 K:1 G:3/1 R:8 G:6/1 G:9/1 L:1, T:1 R:1 J:2 L:2 G:12/1 D:1, Q:2 J:3 R:2 R:3 J:8 C:2 C:3 D:2, T:2 J:5 J:4 T:3 Ahmad, Ziauddin, Ahmed, Afazuddin, Ahmed, Habib Ahmed, Irshad, Ajeel, Abdul Qadir Ajijola, al-Hajj A. D. Akkas, S.M. Ali Ali, Abid Ahmad Ali, M. Muhammad, Ali, Shamsher, Aliyu, Chika U. Allam, Mahdi, Alwaye, Mohiaddin, Ansari, Abdul Rehman, Anwar, Muhammad, el-Ashker, Ahmad (ed.) Ataullah, Sh. Atiqullah M. Atiqul-Haque, M. Awad, Mohammad H Awan, M. Mahmood Azharuddin, M. Azid, Toseef Azmi, Sabahuddin Ba-Yunus, Ilyas Badawi, M.A.Z. el-Badawi, Mohamed, H. Ba’-Kathah, Muhammad Ibrahim I:2, J:6, N:1, S:1 J:7 K:2 G:8/1 G:4/1 L:3 J:8 R:4 T:4 T:5 F:1 T:6 T:7 T:8 K:3, M:1 J:9 T:9 T:10 Q:3 R:5 H:1 G:1/1 R:6 R:7 Q:4 Q:5 B: 1 T:11 31 Bakhtiyar, Laleh Balogun, S. U. Barki, Umar Bawa, M. A. Bewley, Abdalhaqq Billah, Mohd. Ma’sum al-Budayuni, M. Tayyib Bakhsh Butt, Parvez Ahmad Calder, N. Chapra, M.U Choudhury, Masudul Alam Choudhury, Nuimuddin Clark, G. Dallah Albarakah Datta, Jitindra Mohan Diabi, Ali Faridi, F. R Federal Bureau of Statistics Felamban, Mohammed Hashem, al-Ghazali, Abu Hamid Ghazali, Aidit Gibb, H. A. R. Govt. of Bangladesh Grohmann Habibur-Rehman , S. M. Hamilton, Charles Hasanuzzaman, S. M L:4 G:7/1 R:6 F:1 T:12 Q:6 L:5 G:8/2 L:6, N:2 Q:7 J:10, R:8 J:11 G:8/3 L:7 J:12 J:13 G:2/1, G:2/2, M:1, M:2 G:8/4 A:1 O:1, O:2 G:6/2, J:15 T:13 G:1/2 S:2 I:3 L:9 R:9, R:10, R:11, S:3, S:4 32 Hashmi, S. A Hassan, M. Kabir al-Hayyaf, Hussain Hermansen, Marcia K Hussain, Aftab Hussain, Mirza Mohammad Ibn Rushd Imtizai, I. A International Institute of Islamic Economics Iqbal, Munawar Iqbal, Zafar Iqbal, Zubair Mohammad S. Amerah Isah, Maryam Islahi, Abdul Azim Islamic Economics Research Bureau Islamic Fiqh Academy Izadi, Ali M Jamal, Mohammad bin Jamjoom, Abdul Aziz M. Rashid Al-Kaff, S. H. A. Rahman Kadri, Ashfaq Hussain Kahf, Monzer, Kamal, Abdul Aziz Kamaluddin, K. K Khadduri, Majid Khalid, Abdul Fatah bin Haji Khan, Abdul Jabbar Khan, Ghulam Ishaq 33 M:3 J:10 B: 2, O:3 J:15 Q:8 L:10 G:8/5, G:8/6, J:16 G:8/7 E:1 R:12 R:13 Q:9 J:17, L:11 L:12, S:5 E:2, L:13, L:14, M:2 K:4 H:2 G:10/1 R:14 S:6 B:4, C:5, E:1, J:18, J:19, L:15, L:24 L:16, T:14. F:3 L:17 G:6/3 G:8/8 T:15 Khan, M. Fahim Khan, Mehr Muhammad Nawaz Khan, Muhammad Akram, Khosa, Iqbal Ahmed al-Khui, Abu’l Qasim al-Musawi Kramers, J. H. Kuwait Zakat House al-Labban, Ibrahim Lajpuri, Abdur Rahim Lebbai, Sayyid Muhammad ibn Ahmad Lokkegaard, Ferede Maghniyyah, Muhammad Jawad Mahmoud, Mabid Majeed, F. S. A. Malik, M. Farooq-i-Azam Malik, Shahnawaz Mannan, M. A al-Masri, Rafic Yunus Maududi, S. A. A. Meera, A. Kameel M. Metwally, M. M. El-Mezain Mohammed Ahmed Mirpuri, M. Ahmed al-Misri, Ahmad ibn Naqib Mohamamd, Ibrahim M. Mohammad, Akbar Mohammad, Faiz, Muhammad, Abdul Aziz bin 34 E:2 D:3 A:2, A:3, C:7, B:4, G:8/9, R:15, T:16 T:17 G:5/1, L:18 T:13 G:4/2 K:5 L:19 L:20 N:3 L:21, L:22 J:20 L:23 T:18 K:6 I:4, I:5, T:19, T:20 L:24 T:21 A:4 J:21, M:3 Q:10 L:25 L:26 G:11/1 R:16 C: 8, G:8/10, K:7 G:6/4 Mubasher, Yusuf Mukherji, Badal Mushfiqur-Rahman, Mustapha, Nik bin H.N. Hassan al-Muzaini, A. A. A Nabulsi, Mutaz Hamdallah Nadwi, S. Abul Hasan Ali Nadvi, Syed Habibul Haq Nadvi, Syed Sulaiman Nazir, Khalid Nofal, Abd el-Razzaq Najmul-Hasan, Obaidullah, M. al-Omar, F. A. Pakistan Council of Islamic Ideology Pakistan Directorate of Films and Publications Pakistan Ministry of Law al-Qaradawi, Yusuf Quraishi, Marghoob A. Qureshi, Anwar Iqbal Qureshi, D. M. Raana, Irfan Mahmud Raquibuzzaman, M. Razavi, Mehdi B. al-Sa’adi, Abdullah Juma’an Saeed Sabiq, al-Sayyid Sabzwari, M. A. Sadeq, Abul Hasan K:8 R:17 B: 5 G:6/5 G:4/3 T:22 O:4 T:23 T:24 G:8/11 T:25 Q:11 L:10 C: 8, C:10 G:8/12 G:8/13 G:8/14 L:27, L:28 B:6, T:26 T:27 A:5, F:4, O:5, R:18 N:4 D:4, I:6, J:22 T:28 I:7, R:19 L:29 G:8/16, S:7 G:11/2, I:8 35 Sakr, Ahmad H. Salama, Abdin Ahmad Saleh, M. Ismail Sarwar, Col. Ghulam Sato, H. al-Sawory, Ahmad Ali Muhammad Schacht, Joseph Scott, James, C. Sirajul Haq (ed). Shad, Abdur Rahman Shaghil, M. Shaik, Abdool Aziz Shaikh, A. Qadir Sharif, Raihan M. Shehab, Rafiullah Shehatah, S. Ismail Shemesh, A. Ben (ed. and tr.) Shirazi, Nasim Shah Shim, Ui Sup Sidat, Ibrahim Siddiqi, M. N. Siddiqi, M. A. Saeed Siddiqi, S. A Suleman, R. M. U. Sultan, M. Sultan Suharto, Ugi Tag-el-Din, Saifeddin Taib, Nasseri L:30 G:10/3, R:20 G:6/6 L:31 J:23 C:10 T:29 D:5, J:9 S:8 T:30 J:24 R:21 T:31 R:22 R:23 S:9, S:10 G:8/17 D:6, L:32 S:11, M:4 L:33 R:24 I:9 B:1 R:25 J:25 G:6/7 36 Tanzilur-Rahman Thanaa-ullah, Qazi Tug, Salih WAMY Wilson, Rodney Wright, M.S. Dudley Yahya, A. F. M. Younis, M. Abdul Moneim Zaim, Sabahaddin Zayas, Farishta G. de al-Zehily, Mohammed Zein al-Abidin, Al-Tayib Zero, Muhammad bin Jamil Zohurul-Islam, M. Zafarul-Islam Zysow, A. G:8/18 L:34 T:33 L:35 T:34 T:35 C:11 T:36 J:26 L:36, Q:12, S:12 I:10 K:9 T:37 J:27, J28, L:37 N:5 T:38 37