Dg Nooremah Ag Said, Rose Irnawaty Ibrahim, Azman Ab Rahman, Hafidzi Hamdan
{"title":"Bridging the gap between the tradition of the Prophet in zakat payment and the current practice, through modern measurement","authors":"Dg Nooremah Ag Said, Rose Irnawaty Ibrahim, Azman Ab Rahman, Hafidzi Hamdan","doi":"10.1108/jiabr-10-2023-0328","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This paper aims to view the tradition of the Prophet in zakat payment, especially the attributed measurements, and adapt these measures to current zakat measurement practices.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This study is designed with an exploratory sequential mixed method where qualitative data were collected from historical archives and also from the measurement of available <em>ṣāʿ</em> صاع and <em>mud_</em> مد. These standard measures were collected from Malaysia and other Muslim countries and calibrated at the National Measurement Standards Laboratory (currently carried out by the National Metrology Institute of Malaysia). The volume of the <em>ṣāʿ</em> were tabulated, charted, analyzed and determined.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>Prophet Muḥammad <img alt=\"\" data-src=\"/insight/proxy/img?link=/resource/id/urn:emeraldgroup.com:asset:id:article:10_1108_JIABR-10-2023-0328/\" src=\"/insight/static/img/emerald-loading-wide-xl.gif\"/> ordered for zakat <em>al-fiṭr</em> زكاة الفطر to measure the crops using ṣāʿ (gallon: volume measure), not <em>raṭl</em> رطل (pound: standard weight). This paper recommends a reference volume for the <em>ṣāʿ</em>, and from this value, the volume for the smaller measure mud and much larger measure <em>wasq</em> وسق were calculated. The agricultural <em>niṣāb</em> <img alt=\"\" data-src=\"/insight/proxy/img?link=/resource/id/urn:emeraldgroup.com:asset:id:article:10_1108_JIABR-10-2023-0328/\" src=\"/insight/static/img/emerald-loading-wide-xl.gif\"/> (5 wasq) is one of the key parameters in <em>ṣāʿ</em> volume analysis.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>This study covers standard measures acquired from Malaysia, Saudi Arabia and the United Kingdom (traceable to India). Several empirical data are attained from previous studies from Saudi Arabia and North Africa. Also, some theoretical data are obtained from kitab tafsir, hadith and kitab turath (books and records written by early scholars). A concern in this study is the ratio of de-husked grains currently approximated at half of un-hulled grains. This might not necessarily be accurate and may differ by different types of grains.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>After the introduction of the modern measurement system known as the International System of Units (SI) in 1971, <em>ṣāʿ</em> became obsolete, leaving each state in Malaysia to define and convert <em>ṣāʿ</em> to SI units variously. This paper contributes to standardizing the conversion to one value with an appropriate SI unit, that has traceability to the Prophet’s <em>ṣāʿ</em>. This national reference standard <em>ṣāʿ</em> is essential for zakat <em>al-fiṭr</em> measurement, important for zakat centers and impacting every Muslim in Malaysia. Often overlooked, <em>ṣāʿ</em> is more crucial as a basis in determining and standardizing the seasonal crops <em>niṣāb</em>, unfolding the reasons why the poor are paying the paddy zakat in Malaysia.</p><!--/ Abstract__block -->\n<h3>Social implications</h3>\n<p>The Prophet’s tradition for ablution is to use water not more than one mud, this is aligned with the 12th Sustainable Development Goals by the United Nations which promoted the responsible consumption of water. Considering half (adults) of the 1.9 billion Muslims in the world, multiplied by 5 times of prayer, the Muslims will at least use 4.75 billion muds of water for ablution alone in 1 day. This is approximately 3.5 billion liters of water daily, and if they limit their water usage to 1 mud for each ablution, they collectively will save at least four times more water (about 14 billion liters) daily than performing ablution from a running tap. Though for ablution, accuracy is not an issue, the mud impact on all Muslims is vital on a daily basis, literally by volume.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p><em>Ṣāʿ</em> is essential in measuring food for the annually obligated zakat <em>al-fiṭr</em> and more crucial as a basis in determining the seasonal crops <em>niṣāb</em>. This paper contributes to the development of a national reference standard <em>ṣāʿ</em> for Malaysia that has traceability to the Prophet’s <em>ṣāʿ</em>.</p><!--/ Abstract__block -->","PeriodicalId":46046,"journal":{"name":"Journal of Islamic Accounting and Business Research","volume":null,"pages":null},"PeriodicalIF":2.5000,"publicationDate":"2024-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Islamic Accounting and Business Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jiabr-10-2023-0328","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Purpose
This paper aims to view the tradition of the Prophet in zakat payment, especially the attributed measurements, and adapt these measures to current zakat measurement practices.
Design/methodology/approach
This study is designed with an exploratory sequential mixed method where qualitative data were collected from historical archives and also from the measurement of available ṣāʿ صاع and mud_ مد. These standard measures were collected from Malaysia and other Muslim countries and calibrated at the National Measurement Standards Laboratory (currently carried out by the National Metrology Institute of Malaysia). The volume of the ṣāʿ were tabulated, charted, analyzed and determined.
Findings
Prophet Muḥammad ordered for zakat al-fiṭr زكاة الفطر to measure the crops using ṣāʿ (gallon: volume measure), not raṭl رطل (pound: standard weight). This paper recommends a reference volume for the ṣāʿ, and from this value, the volume for the smaller measure mud and much larger measure wasq وسق were calculated. The agricultural niṣāb (5 wasq) is one of the key parameters in ṣāʿ volume analysis.
Research limitations/implications
This study covers standard measures acquired from Malaysia, Saudi Arabia and the United Kingdom (traceable to India). Several empirical data are attained from previous studies from Saudi Arabia and North Africa. Also, some theoretical data are obtained from kitab tafsir, hadith and kitab turath (books and records written by early scholars). A concern in this study is the ratio of de-husked grains currently approximated at half of un-hulled grains. This might not necessarily be accurate and may differ by different types of grains.
Practical implications
After the introduction of the modern measurement system known as the International System of Units (SI) in 1971, ṣāʿ became obsolete, leaving each state in Malaysia to define and convert ṣāʿ to SI units variously. This paper contributes to standardizing the conversion to one value with an appropriate SI unit, that has traceability to the Prophet’s ṣāʿ. This national reference standard ṣāʿ is essential for zakat al-fiṭr measurement, important for zakat centers and impacting every Muslim in Malaysia. Often overlooked, ṣāʿ is more crucial as a basis in determining and standardizing the seasonal crops niṣāb, unfolding the reasons why the poor are paying the paddy zakat in Malaysia.
Social implications
The Prophet’s tradition for ablution is to use water not more than one mud, this is aligned with the 12th Sustainable Development Goals by the United Nations which promoted the responsible consumption of water. Considering half (adults) of the 1.9 billion Muslims in the world, multiplied by 5 times of prayer, the Muslims will at least use 4.75 billion muds of water for ablution alone in 1 day. This is approximately 3.5 billion liters of water daily, and if they limit their water usage to 1 mud for each ablution, they collectively will save at least four times more water (about 14 billion liters) daily than performing ablution from a running tap. Though for ablution, accuracy is not an issue, the mud impact on all Muslims is vital on a daily basis, literally by volume.
Originality/value
Ṣāʿ is essential in measuring food for the annually obligated zakat al-fiṭr and more crucial as a basis in determining the seasonal crops niṣāb. This paper contributes to the development of a national reference standard ṣāʿ for Malaysia that has traceability to the Prophet’s ṣāʿ.
期刊介绍:
The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.