زكاة الصكوك بني زكاة املستغالت وعروض التجارة

Abstract

Islamic sukuk is described as a matter of vital and importance, due to its diversity and growth. Accordingly, the issue of Islamic sukuk zakat has become equally important. Therefore, this paper aims to shed light on the zakat of Islamic sukuk between the Zakat on exploited assets and Zakat on trade goods. The paper clarified the concept of Islamic sukuk and its types, and provided a brief rationale for the zakat on exploited assets and zakat on trade goods, with practical examples of how to calculate them, As well as, it shows on whom the zakat of Islamic sukuk is due. The paper recommended more research in this regard due to its capacity that cannot be confined by one research paper, and its great importance as it is one of the most prominent Islamic investment tools.