HANG TUAH LAW JOURNAL Volume 1 Issue 1.

April 2017
HANG TUAH LAW JOURNAL
Volume 1 Issue 1 April 2017

THE PRINCIPLES OF ZAKAT AND TAX UPON THE TIME OF

RASULULLAH SAW.

Dian Septiandani1 & Abd. Shomad2

Abstract
Zakat is one of principal worship requiring every individual (mukallaf) with
considerable property to spend some of the wealth for zakat under several conditions
applied within. On the other hand, tax is an obligation assigned to taxpayers and
should be deposited into the state based on policies applied, with no direct return as
reward, for financing the national general expense. In their development, both zakat
and tax had quite attention from Islamic economic thought. Nevertheless, we, at first,
wanted to identify the principles of zakat and tax at the time of Rasulullah SAW.
Therefore, this study referred to normative research. The primary data was collected
through library/document research and the secondary one was collected through
literature review by inventorying and collecting textbooks and other documents
related to the studied issue.

Keywords

zakat, tax, the time of Rasululah SAW.

1 Faculty of Law, University of Semarang, Semarang, Indonesia.

2 Faculty of Law, Airlangga University, Surabaya, Indonesia.

Correspondence: Dian Septiandani, Faculty of Law, University of Semarang,

Semarang, Indonesia. Email: [email protected]
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Introduction

Zakat is one of principal obligation in Islam. Hence, Al-Qur’an has mentioned this
matter 72 times (Qardawi, 2002). It also posed zakat along with shalat (Do’a, 2004).
Furthermore, Rasulullah SAW explained that zakat was one of five Islamic enforcing
elements (Yafie, 1994). Zakat and shalat are denoted as the whole of Islamic precept.
The implementation of shalat shows how good an individual’s relationship with his
God, while zakat is the symbol of how harmonious his relationship with others is
(Muhammad, 2002).

Upon the time of Rasulullah Muhammad SAW, zakat was the state’s order. The
implementation of this zakat was proven by the prophet’s order (Rasulullah SAW) as
the head of state to Muads bin Jabal who was the prospective governor of Yaman to
take zakat from the people (Bukhari,1981).

In philosophical manner, zakat and tax are different. However, Yusuf Qardawi argued
that both them had several similarities. He stated that both them were required
obligation. Furthermore, coercion was allowed for taking zakat and tax. In addition,
both them was deposited into official institutions without any particular reward and
solely for public interest.

Zakat is one of principal worship as an obligation for every individual (Mukallaf) with
considerable property to spend some of the wealth under several conditions applied
within. On the other hand, tax is an obligation assigned to taxpayers and should be
deposited into the state based on policies applied, with no direct return as reward, for
financing the national general expense.

As one pillar of Islam, zakat has been studied throughout history of Islam. Holy books
“kitab kuning” authored since centuries and many other novel and modern references
have described about zakat. Ancient literatures usually defined zakat in terminological
manner. Those also described about the principles of zakat to be paid, who had to
carry on the obligation, which property that should be charged for zakat, what the
terms of condition which made the property to be charged for zakat, and finally,
whom it would distribute to (Rahman, 2003).

In their development, both zakat and tax have become a concern in the thought of
Islamic economic field. Therefore, this study aimed to identify the principles of zakat
and tax at the time of Rasulullah SAW.

Rersearch Method
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This study is a normative research. It aimed to identify the principles of zakat and tax
at the time of Rasulullah SAW. The primary data was collected through
library/document research. Furthermore, the secondary data was collected through
literature review by inventorying and collecting textbooks and other documents
related to the studied issue.

The Principles of Zakat at the time of Rasulullah SAW

Etymologically, the term zakat is derived from the word zaka defined as an addition,
purification, and praise. Thus, it can be considered as zaka if it is increasingly good and
pure, and an individual can be considered as zaka whe he/she is a holy one and
deserves to be praised. Furthermore, in ma’rifat manner, Al-Qur’an simultaneously
mentioned the term zaka and shalat in one verse. Among thirty surah mentioning zakat,
twenty of them consist of Madaniyah verses and the remaining eight include Makkiyah
verses (Shomad, 2012).

Terminologically, zakat is considered as rights that must be taken from much property
(wealth that has fulfilled its nishab) and it is distributed to particular groups of people
who deserve to get some of the wealth, zakat. This is strengthened by Ibn Qayyim who
asserted the grace of implementing zakat as purifying the wealth and the owner of the
property, maintaining and increasing the grace, protecting from any sort of meanness.
This argument was based on Sunnah narrated by Jabir bin Abdullah r.a. stating that
Rasulullah SAW said: “If you have taken zakat from your wealth, you have faded its
meanness” (Muthlaq, 2006).

Zakat during the period of Makah was unbound zakat. In the history of Islamic rules,
zakat was just required in Medina. However, Al-Qur’an mentioned this in many verses
in some Makiyyah surah. Zakat recorded in many surah descended in Makah is
different from which recorded in surah descended in Medina in the terms of its nishab
and amount determined, the one how may distribute zakat, and the state’s
accountability in organizing zakat (Muthlaq, 2006).

Zakat in Makah refers to zakat which limits and amounts are not predetermined, but
solely submitted due to the sense of individual’s faith, generosity, and responsibility to
others. Little is quite adequate but, somehow, when the needs come into urge, zakat is
likely to be more and more (Muthlaq, 2006).

The focus of Islam at the period of Makah was intended to cope with poverty
happening at Makah. The Moslems, at that moment, were still few and being

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oppressed, wanted, had no legal government and politic organization. Nevertheless,

they had Al-Qur’an as their holy book providing concerns on social issues of coping
with poverty.

Moslems in Makah were restricted from taking worship. On the contrary, Moslems in
Medina had become independence in their area, existence, and government. Verses
descended in Medina asserted that zakat is required to do as the form of required
order with very clear instruction for its implementation (Qardawi, 2002).

Theologians since the time of Prophet’s companions had warned one fundamental
thing that Al-Qur’an had always connected zakat with shalat, and it seldom mentioned
zakat without including shalat within.

There are 82 Verses and chapter about zakat noted in Al-Qur’an. Those consisted of:
the obligation of zakat (2:110, 2:177, 3:180, 4:37, 5:12, 5:55, 6:141, 9:5, 9:11, 9:18, 9:34,
9:71, 22:78, 33:33, 41:7, 58:13, 70:24, 70:25); implementing zakat is one of the pillars of
Islam (2:43, 2:83, 2:110, 2:177, 2:277, 4:77, 4:162, 5:12, 5:55, 9:5, 9:11, 9:18, 9:71, 22:41, 31:4,
58:13, 73:20, 98:5); zakat is a precept of every prophet (19:31, 19:55, 21:73, 98:5); the
merit of zakat and the virtue (2:277, 7:156, 9:5, 9:11, 9:18, 9:71, 23:4, 23:10, 23:11, 24:37,
24:38, 24:56, 30:38, 30:39, 31:5, 33:35, 34:39, 35:29, 42:38, 47:37, 51:19, 57:18, 73:20, 92:5,
92:18); the magnitude of reprisal for people who do not implement zakat (9:77, 92:8);
the aim of wealth (9:34); wealth will be the fuel when the judgment has comes (9:35);
wealth is likened to a snake (3:180); allotment for pauper (9:60, 30:38, 70:25); allotment
for the poor (9:60, 30:38, 70:25); allotment of amil (the organizer of zakat): 9:60;
allotment of zakat in war: 9:60; allotment for mu’allaf (individuals who just believed in
Islam): 9:60; allotment for slaves: 9:60; allotment for people who fight in the path of
God: 9:60; allotment for musafir: 9:60, 30:38.

Al-Qur’an is a constitution and the primary source of Islam rules. Thus, Qur’an only
contains the basis and general principles of a matter, not providing any explanation in
detail, unless it may cause significant doubts and confuse. Sunah corroberates and
explains what Qur’an generally said. In this case, sunah is the verbal interpretation and
concrete implementation of wha Qur’an has said; explaining what seems vague,
asserting what seems unclear, providing borders for what seems obscure, and
spesifying what seems general, based on what Rasulullah SAW captured from the
verses.

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In zakat, sunah comes for substantiating the provision that zakat is obligatory, and it
has been asserted since the period of Makah. However, at the period of Medina, an
intervention from hadis in terms of zakat as an obligation is much necessary to make it
clear on its nisab, amounts, and terms of condition, its position, instruction/order,
prohibition, and any other concrete implementation.

The Concept of Tax at the Time of Rasulullah SAW

In Arabic term, tax is known as Al-Usyr Al-Maks, or Adh-Dharibah, meaning as “levies

collected from people by tax collectors”. Or somehow, it is known as Al-Kharaj,
although this term is usually used for levies exclusively related to land, and the levies
collector is known as Shahibul Maks or Al-Asysyar. Following philologists, tax is “a
payment toward government to finance the expenses of providing public services and
interests” (Ibnu Saini bin Muhammad bin Musa)

Tax, upon the time of Rasulullah SAW, was never obliged toward Moslems, and only
obliged to infidels. Imam Ibnu Qudamah Rahimahullah, in his Al-Mughni volume
(4/186-121) explained that the Moslems’ land/earth was classified into 2 kinds:

1) Land the Moslems got from Infidels without any war, as what happened in
Medina, Yemen. Thus, for the freeholders might be charged with kharaj/land tax
until they converted to Islam, and this provision was like jizyah. Thus, the tax
applied in such kind of land was only applied to the infidels.

2) Land the Moslems got from infidels through wars which caused the infidels to be
evicted and no longer had the land since it was donated to the Moslems (unless it
was allotted for the Moslems). For the natives, both infidels and Moslems, who
were willing to live or cultivate the land, had to pay rents since it had been
donated and could not be either sold or possessed in personal, however, it did not
mean as paying tax, but solely the rent of using the land.

Following Imam Ibnu Hazm Al-Andalusi Rahimahullah in his book entitled Maratib
Al-Ijma (p. 121), and by Syaikhul Islam Ibnu Taimiyah rahimahullah:”And they (the
theologians) have dealt that the inspectors (watcher) assigned to take fine (required to
pay) for roads, the city gates, and anything (usually) in charged from markets in the
form of tax over the goods carried by people who pass the roads or (goods carried by)
merchants (all those) are considered as a very unjust behavior, and it was haram and
fasiq, unless what they take from the Moslems is on behalf of zakat for goods they sell
and buy (zakat of trade) every year, and (unless) what they take from harbi (infidels

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who acted against the percept of Islam) or dzimmi (infidels who had to pay jizyah as a
protection guarantee in Moslem land), (that is) taking a tenth or a half part of the
goods they sell, hence, (the theologians) actually have debated about this matter,
(some) argued to have the state take from each of those, and some others objected any
levy from each of those, unless what has been agreed in a peace treaty with dzimmah
experts” .

Tax is not zakat. Imam Abu Ja’far Ath-Thahawi rahimahullah, in his book entitled
Syarh Ma’ani Al-Atsar (2/30-31), stated that Al-Usyr whose obligation were abolished
by Rasulullah SAW over the Moslems was the tax usually taken by Jahiliyah. He added
that this was different from zakat (Ibnu Saini)

Upon the time of Rasulullah SAW and Khulafa al-Rasyidun and the government of
Daulah Umayyah and Daulah Abbasiyah, it was found practices and policies related to
taxation as the source of public finance. The practice of collecting tax (jizyah and kharaj)
at the time of the prophet SAW was conducted by amil who had dual roles, as the
collector of both zakat and tax simultaneously. This policy kept running upon the
government of Khulafa al-Rasyidun. Structuring the basis of taxation system began to
happen during and after the government of Khalifah Umar bin Khaththab.
Reformation and restricting of taxation system after long-time damage happened at the
government of Khalifah Umar bin Kaththab (Ali Rama, 2010).

The concept of taxation system is also deeply explained by Ibnu Khaldun in his
preamble. Tax is considered as an important element for the continuity of civilization
of a country. However, the state is not allowed to to set the rate of tax that may burden
the people (tax payers).

Tax, in accordance to financiers, is defined as an obligation assigned to taxpayers and

must be deposited into the state and it is used for financing any public expenses, at one
hand, and for realizing the economic, political, and other purposes of the state.

In Hukum Zakat, Yusuf Qardhawi mentioned that discussants and thinkers had
different argumentations dealing with the legal principles of people obligation to pay
tax, as follow (Qardhawi, 2002) :

1) Theory of Agreement

Philosophers in 19th century argued that tax was required based on reciprocal
relationship between the state and the people. the proponents of this theory saw that
tax was paid as the recompense of what the property owners got in term of protection
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over any public interests, by requiring the enforcement of an agreement of mandatory

protection between the state and the people.

a) Jane Jack Rossou: theory of “social agreement”

b) Mirabau: “tax is advance payment conducted by an individual to protect a group

of people. This indicates that such agreement is in the form of purchase contract.

c) Adam Smith: This agreement is in the form of payment for service. The state
provides various services for the people. Hence, the people pay tax to the state as
the recompense of all those services.

d) Montesque dan Hobes: “This agreement is in the form of protection guarantee.

Therefore, tax is part of wealth required to be deposited by the owner to protect
his/her wealth.

However, some critics argued that the way of such thinking was basically wrong.
Thus, it is impossible to interpret the thought between tax paid by the wealth owner
and the service they get from the state since it is impossible to carefully appraise the
service provided by the state to every single people from the public finance such as
maintaining the protection of legal regulation, disseminating doctrine and national
defense. If such appraisal is conducted, this theory may reinforce much ruthlessness
since the poor and indigents actually need more services from the state than the rich,
and it may make the poor required to pay more tax.

Thus, this theory has disadvantage which includes restricting the state’s task to only
maintain the protection aspect. This is inconsistent with what it actually happen.
Furthermore, the agreement of protection makes people whose protection is secured
get disadvantage since the state may not bear the loss caused by any peril every
individual suffering from.

2) Theory of the State Sovereignty

This theory viewed that the state conducted its function to serve the people needs, not
for personal interest. Thus, public interests is preserved over the personal interest and
it must maintain the national interest for current and future generations.

To do its function, the state needs financial budget. Therefore, the state has rights,
based on its sovereignty, to have the people finance all the expense based on the level
of their capacity under the principle of “social protection” used by modern political
group (Yusuf Qardhawi, op., cit., p. 1009)
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Furthermore, dealing with the principle of zakat, it is described as follows :

a) Theory of Public expense

This theory asserted that zakat is Allah rights as the Only One who gives grace to
assign what Allah wants toward every human, whether obligation in physical or
material aspect, as the fulfillment of their obligation and as the sense of being
grateful for all grace they get.

b) Theory of Khilafah

This theory asserted that property/wealth was amanah from Allah. That the wealth
belonged to Allah SWT, and human was the receiver of amanah for such wealth.

c) Theory of Plea between personal and people

This theory noted that human being is social creature who could not live as human
unless they were in a group of society.

d) Theory of Confraternity

This theory noted that human should give their relatives without expecting any
recompense and sincerely help them, love them as like loving the self or even
more.

Based on those theories, it is clear that the theoretical principle of zakat as an obligation
in Islam context is much broader, more comprehensive, and everlasting rather than an
obligation of tax.

Some authors (theologians who wrote about zakat, sic) usually saw zakat as a proof
that economic system Islam had was clear in its borders which purely free from any
other system ever existed and remain applicable worldwide. Most of major principles
of this system are derived from Al-Qur’an, and the comprehensive explanation is
based on Rasulullah SAW and it, indeed, has been implemented upon the period of
time he lived. Zakat was the primary income for Islamic country at that moment
besides many other taxes such as land tax, personal tax, tax of spoils, agricultural tax,
and etc. zakat is a part of human’s wealth/property which should be spent because of
Allah order for the needs of the poor and indigents and many other. (Rahman, 2003).

Furthermore, an argument revealed, as Ibnu Khaldun argued that wealth was always
between the ruler and the people. He saw the state and the government as a big or
even the biggest market in the world (al-suq ala’zham) and it the core of human
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civilization (maddat al-‘umran). Thus, when a country or government or a ruler

restrained the wealth in the form of tax collected in its circle only, the amount of
wealth circulating among the people would be definitely decreasing and, of course,
their income would be decreasing as well, whereas, the people was the major group of
these human beings.

Conclusion

A very concrete difference between zakat and tax refers to their basis that highlights
both obligations. The principle of regulation or theory of taxpayer is based on different
theories. However, the principle of zakat is definitely clear since it is an order from
Allah SWT.

Following Yusuf Qardhawi, zakat is considered as both observance and tax, since it is
organized by the state. Initially, zakat was identified as observance and religious syi’ar
conducted to get closer as Moslems to Allah SWT. When an individual implements
zakat, he/she has implemented one of the five Islamic pillars and the branch of
iman/faith. Through zakat, he/she feels that he/she has helped others to obey Allah
rules. in this case, paying zakat indicates that it may help people to improve their
obedience and object any wickedness and infidelity.

Zakat has higher moral and spiritual purposes rather than tax. Such glorious purpose
is implied in the term zakat. Tax has no such glorious purpose as what zakat does.
Several financiers have objected any other purposes toward tax since many centuries
unless for financing the state (neutral Madzhab of tax). Along with the development of
ideas and changes in social, political, and economic aspects, the Madzhab turns to be
decreasingly faded, and various taxes revealed as means to reach particular social and
economic purposes, such as a suggestion to give donation, to save money, to efficiently
organize expenses, luxurious goods, or to alleviate the gap between the rich and the
poor, etc. Such purposes are the secondary purposes besides the primary ones which
include financial purpose. However, the taxation planner and financiers along with the
thinkers may not be out from the scope of material purposes, such as spiritual and
moral aspects that become the primary purposes of zakat.

References

Al-Bukhari. M.I. (1981 M/1401 H). Sahih al-Bukhari. Juz II. Istambul: Dar al-Fikr.

Ar Rahman, S.M. (2003). Pustaka Cerdas Zakat:1001 Masalah dan solusinya. Jakarta: Lintas
Pustaka.
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Al Muthlaq, A.M. (2006). Fiqh Sunnah Kontemporer (Fiqh as Sunnah al Muyassar), first
edition. Jakarta: Sahara Publisher.

Do’a, Djamal. (2004). Pengelolaan Zakat oleh Negara untuk Memerangi Kemiskinan. Jakarta:
Nuansa Madani Publisher.

Muhammad, M. (2002). Zakat Profesi: Wacana Pemikiran dalam Fiqih Kontemporer. Jakarta:
Salemba Diniyah.

Shomad, Abd. (2012). Hukum Islam: Penormaan Prinsip Syariah dalam Hukum Indonesia.
Jakarta: Kencana Prenada Media Group.

Yafie, Ali (1994). Menggagas Fiqih Sosial. Bandung: Mizan.

Qardawi, Yusuf. (2002). Hukum Zakat: Studi Komparatif Mengenai Status dan Filsafat
Zakat Berdasarkan Qur’an dan Hadis. Jakarta: Pustaka Litera Antar Nusa.

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