Abstract

This research work focused on studying an important issue on Zakat which was a subject of dispute among the jurists –may Allah have mercy on them- and on which they had different opinions, this issue is the attachment of the obligatory of Zakat. Is it attached to the wealth or the onus of the Zakat payer, and what follows the difference of opinions on this issue? Regarding those who mean it attached to the wealth, what is the nature of this attachment? Is it an attachment of right or a shared one, or is it an attachment of confirmation? And if it is an attachment of confirmation what is the nature of this attachment? is it like the attachment of debt to the collateral, or like the attachment of difference in value of crime (arsh) to the onus of the crime perpetrator; and what are the issues that follow the difference of opinion on this?          

Keywords

Attachment, obligatory, zakat, onus, wealth.

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