Pakistan Institute of International Affairs

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Pakistan Institute of International Affairs

The Law and Philosophy of Zakat. Vol. I by Farishta G. de Zayas; A. Z. Abbasi Review by: H. Z.

Pakistan Horizon, Vol. 16, No. 2 (Second Quarter, 1963), pp. 169-171 Published by: Pakistan Institute of International Affairs

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The publication contains in the appendix the "Declaration of the Atlantic Convention of NATO Nations" and a selection of the editorial comments in the American press on the subject of Atlantic unity. It is welcomed as a realistic account of the problems of Atlantic unity and the basic principles which should govern the form ation of an Atlantic Community.

Z. H.

The Law and Philosophy of Zakat. Farishta G. de Zayas. Vol. I. Edited by A. Z. Abbasi. Damascus. I960. 420 pp.

During the last two decades the political emancipation of Muslim peoples the world over has naturally enough created in them a strong desire for the revival of old Islamic institutions and for their adapting to the present day circumstances. This urge has been manifest not only in their socio- political movements, but also in the study of and research in the problems presently confronting the Muslim world. The book under review is one of such studies and concerns applicability of the institution of zakat to modern conditions.

The book is divided into three parts, namely: (1) The fundamental rules of the law of zakat; (2) Rates of payment and tax limits; and (3) The administration of zakat.

The author has taken great pains to bring in themaximum possible matters relating to zakat, such as are not to be found in the early works on 'fiqh'. The subject has been dealt with systematically and elaborated with the help of comprehensive tables.

The discussion involves two major problems. First, the expansion of the scope and definition of wealth, due to the advance of civilization, science and technology; and, secondly and more importantly, the controversy, among the early jurists, regarding the rates of zakat and the items of income and expen- diture affected by it. The ahadith provide for the levy of zakat on those articles which were known during the days of the Prophet and his companions. Commo- dities like tea, coffee, jute, rubber, sago, many a mineral product like petroleum and gas were unknown during that period. Moreover, many perishable articles, which were exempted from zakat in the Prophet's time have today become preservable. Mass supply of medicinal herbs has now become a big business.

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The question therefore arises as to what should be the criterion for the levy of zakat on such items and at what rates. As a general rule, the rate of zakat on mineral produce is held to be 20 per cent; that on land produce is to be 10 per cent, if the crop is irrigated by natural water and 5 per cent if otherwise irrigated.

But the capital and labour, which is required to produce natural gas or rubber, exceeds several times the capital and labour on food crops or forest produce.

What in that case should the zakat be? If ordinary labour on irrigating crops with wells reduces zakat by 50 per cent, would it not appear quite justifiable that rubber or sago should also be taxed even at a lower rate. Again, these products are cash crops, as against food crops, and therefore should they not fall under the category of trade articles? Zakat at a rate of 10 per cent on finished products will fantastically enhance their cost, for the manufacturer will have not only to pay zakat on them as articles of trade but also other taxes.

The author, ignoring the controversies among the jurists, has taken for granted certain notions and has rejected certain others. This is objectionable, particularly in view of the fact that the controversial views of the different jurists are based on sound arguments and logical reasoning. The views which the author has rejected should have been repudiated with convincing reasoning and not arbitrarily.

The author has argued that "when the acquisition of surplus wealth is regular and continuous, for instance, on a monthly basis, surplus wealth laid aside on the same days and months of each year will at once be added to the remainder of the amount for which a computation has just been completed and so join the new computation which will in this case normally be its own. As Zakat falls due on each one of the amounts concerned, this method will result in a monthly contribution to the Zakat fund, which event can only be an asset to its administration." This view has, no doubt, been taken by some of the early jurists and is tenable if zakat is voluntarily paid every month. But, it is not a practical view as the receipts from zakat will be uncertain. At the same time, the cost of collection will be too high, making the collection of zakat uneconomical.

The discussion in regard to the modern nisab (exemption limit) of cash, gold, silver, etc. is very confusing. The five wasqs (or 1680 seers of foodgrains) are taken as the criterion for determining the nisab. All the other nisabs have been revised in accordance with the current value of five wasqs. No doubt, there have occurred drastic changes in the relative prices of cereals and other articles. But the consequent revision of the nisab means the setting aside of the

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clear traditions of the Holy Prophet wherein he has prescribed the nisab and the rates of zakat. Moreover, the adoption of the value of the yearly produce as the criterion for the basic nisab, as in the case of farm produce is not reason- able. The difference between the nature of the two nisab s is that the nisab of agricultural produce is fixed on the total produce which is meant for consump- tion or sale till the coming of the next crop, while in the case of cash and bullion it is fixed on the net saving already acquired during the preceding years. Thus the standardization of nisab is inconsistent with the Prophet's traditions.

The contention that zakat is incumbent on output of nationalized silver and gold mines should have been supported by authoritative sources, because there is no zakat on the "baitual mal."

A bibliography is given in Volume I. But it is evident that the author has not paid much attention to the study of the works of the early writers. This perhaps is the main cause of the author's major deviations from traditional views based on the exegetic interpretations and the Prohpet's traditions. Some very important issues like the applicability of zakat to commercial crops, and the position of ghanimat in the present day warfare have not been satisfactorily dealt with.

In spite of its short comings this painstaking study is a very creditable one.

The second volume will be awaited keenly by all those who are interested in the subject.

H. Z.

The Kurdish RepubBc of 1946. William Eagleton Jr. London: Oxford University Press (Issued under the auspices of the Royal Institute of International Affairs).

1963. xÍT+142 pp. 30s.

Due to the conflict between the principle of self-determination and the rights of sovereign states, the solution of the problem of minorities is exceedingly difficult. One such difficult problem is that of the Kurds, a turbulent and virile tribal people, possessing a definite culture and language, who inhabit a moun- tainous stretch of territory overlapping Iran, Turkey, Iraq and Syria. By a rough calculation they number five to six millions, divided between these four countries and the USSR. Proud possessors of a glorious tradition of kings and tribal leaders, including the famous Salahuddin Ayubi, the Kurds are not