Journal of Islamic Shariah

Addressing the contemporary jurisprudential issues faced by zakāh institutions in Sri Lanka: An analytical study

Arafath Careem Mohammed Jiffry — 2024-08-23

Abstract

The institutionalized zakāh setup in the context of the Sri Lankan Muslim minority emerged i n the last phase of the twentieth century and it is currently estimated that more than a hundred voluntary zakāh organizations have been functioning across the country. Although the institutionalization contributed to the well-being of the Muslim minority community, some preliminary works have highlighted that such institutionalization of zakāh practices did not impact enhancing the socio-economic well-being of the Muslim minority community of Sri Lanka to the expected level. Against this background, this research paper critically examines the current state of zakāh institutions in Sri Lanka. For that purpose, this research has examined selected four zakāh institutions reflecting the and demographical distribution of the community. This qualitative study collected data through primary sources such as interviews and official documents. And also, the thematic content analysis method was used to analyze the collected data. This study finds that one of the major obstacles which prevent the realization of the objectives of zakāh in the contemporary Sri Lankan context is jurisprudential in nature. Classical jurisprudential reasoning does not provide alternative solutions to the jurisprudential problems peculiar to Sri Lanka. Thus, this study understands that a particular jurisprudential intervention is needed to respond to the challenges mentioned earlier. Hence, this study further suggests that the Fiqh of Muslim minorities could play a potential role in developing alternative jurisprudential discourse. In that sense, this research indicates that to contribute to the current debate on the application of Islamic jurisprudence regarding institutionalized zakāh management in Muslim minority contexts, the method of fiqh of Muslim minorities must be applied.

الضوابط الفقهية المتعلق بالدائن دراسة تحليلية

Mohammed Benayan Aldosari — 2024-08-23

الملخص:

يهدف هذا المقال إلى جمع الضوابط الفقهية المتعلقة بالدائن، ليسهل الرجوع لها، مع ربطها بالمسائل المعاصرة، وذلك بدراستها دراسة تأصيلية، بوضع أهم المسائل التي تتعلق بالضابط، ويتحقق ذلك باستخدام المنهج التحليلي في جمع الضوابط، مع تأصيلها بذكر الأدلة والقيود وآراء الفقهاء فيها، واقتضت المنهجية المتبعة إلى أن يكون تحت كل ضابط ما يوضح معناه، وصيغه، ودراسته، وتطبيقاته المعاصرة. وتأتي أهمية الدراسة من حيث كثرة المسائل المتفرقة، فجمع الفروع المتفرقة تحت ضابط واحد ليسهل معرفتها واستذكارها والوصول إلى الحكم الشرعي فيها، وخاصة في النوازل، حيث تم ذكر تحت كل ضابط التطبيقات المعاصرة عليه.

ABSTRACT

This paper aims to gather the Islamic juristic principles with regards to the creditor, linking them to contemporary issues, by putting them into perspectives, consider the most important issues related to the control, and this can only be achieved by using the analytical method in gathering the principles, tracing them to their roots, with evidences and restrictions as well as the opinions of the jurists towards them. The methodology followed therefore was required to be under each principle to clarify its meaning, formulas, study, and contemporary applications. The importance of the study comes in terms of the large number of different issues, and so, it different branches were gathered under one principle in order to facilitate their awareness, and to deduce the legal ruling on them, especially in calamities, where the contemporary applications were mentioned under each principle.

The Treatment of qarḍ (qarḍ facility) for Solvency of Takāful Fund in A Takāful Undertaking

Nur Farhah Mahadi — 2024-08-23

Abstract

Solvency of takāful fund and mechanism for providing financial support towards the solvency of the takāful funds are two important elements in formulating the solvency requirements of a takāful undertaking (TU). The supervisor may require a takāful operator to extend qarḍ and earmarked qarḍ facilities, to takāful fund in deficit or shortfall giving rise to issues regarding the measurement of qarḍ for general purpose and prudential reporting. This paper reviews different views on the nature and measurement basis for qarḍ, including qarḍ facility assigned or allocation of assets in the shareholding to the takāful funds. This paper explores the recent Sharī’ah rulings on the supervisory requirement of the takāful operator obligations to financially support the solvency of takāful funds extend qarḍ and earmarked qarḍ facilities. In addition, qualitative method is applied as the paper provides a review of the nature of qarḍ (i.e. subordination) and Sharīʽah rulings and its position on the requirement to financially support the solvency of takāful funds. As the result, this paper is expected to provide useful insights to the supervisors with regard to the selection of measurement models and treatment of various funds over the interpretation and application of IFRS 17 to takāful industry.

Concept of Jizyah under Islamic Law and The Historical Factors Contributing to its Decline

Habeebulah Olawale ALAWIYE — 2024-08-23

Abstract

Jizyah is a tax imposed on non-Muslim inhabitants in an Islamic state. The tax is usually levied on adult male non-Muslims who can work, and earn a living. Jizyah taxation has been exposed to various stages of development from the prophetic era till the fall of the Islamic state. These stages of development must be addressed during discussions of jizyah present status due to the influence of the former on the latter. Jizyah was an important economic product of the Islamic State across centuries till its abolishment in most Muslim countries after the fall of the Islamic State. Moreover, several modes of taxation have been invented in contemporary times, but most of them are afflicted with rejection from the majority of Islamic jurists. This phenomenon always discourages Muslim countries to involve in many fiscal policies. This work examines the development of jizyah under Islamic law, and the factors responsible for its current extinction. The study is library-oriented, where several Islamic primary and secondary sources were relied on. This work proposed that there is no need to agitate for Islamic state restoration to revive jizyah, and benefit from its economic impacts during the twenty-first century. Consequently, conciliatory jizyah should be considered for remodelling to tackle some fiscal challenges that may face some Muslim countries that may be restricted by Islamic law in their fiscal policy.

السياسة الجنائية الإسلامية: التحديات والمقومات

Moustapha Mbacke — 2023-06-29

ملخص البحث

تهدف الدراسة إلى التعرف على السياسة الجنائية من حيث المقومات والتحديات التي تواجهها. وتكمن إشكالية الدراسة في عدم تطبيق الشريعة الإسلامية، الأمر الذي أدّى إلى بروز العديد من الظواهر الإجرامية التي تهدد الأمن والسلم، وكذلك فإنّ الدراسة تسلط الضوء على السياسة الجنائية والتحديات التي تواجهها والمقومات التي تعتمد عليها. واتبعت الدراسة المنهج الوصفي التحليلي لوصف وتحليل السياسة الجنائية والمقومات والتحديات التي تواجهها، ولقد توصلت الدراسة الحالية إلى العديد من النتائج من بينها أنّ السياسة الجنائية تحتاج إلى مزيد من عودة تطبيق الشريعة الإسلامية ومواجهة التحديات التي تواجهها. و لقد أوصت الدراسة بأهمية السياسة الجنائية والتعرف على التحديات التي تواجه السياسة الجنائية.

ABSTRACT:

The study aims to identify Islamic criminal policy in terms of the components and challenges it faces. The problem of the study lies in the lack of application of Islamic law, which has led to the emergence of many criminal phenomena that threaten security and peace. The study also sheds light on criminal policy, the challenges it faces, and the elements on which it depends. The study follows the descriptive analytical approach to describe and analyze Islamic criminal policy and the components and challenges it faces. The study concludes that criminal policy needs more return to the application of Islamic law in confronting the challenges it faces. The study recommended the importance of criminal policy and identifying the challenges facing criminal policy.