تنخواہ اور پیشہ ورانہ آمدن پر زکوٰۃ :روایتی اصول اورمعاصر اجتہادات کا تقابلی مطالعہ

Zakat on Salaries and Professional Income: A Comparative Study of Classical Principles and Contemporary Ijtihād

Abstract

This study undertakes a critical comparative analysis of classical Islamic jurisprudential principles and contemporary scholarly interpretations concerning the obligation of zakat on salaried income and professional earnings. While traditional Islamic law primarily applies zakat to specific asset classes—such as gold, silver, trade goods, agricultural produce, and livestock—the rise of salaried employment and freelance professions in modern economies necessitates renewed ijtihād (independent reasoning) to address new economic realities. The paper evaluates two major approaches:The Traditionalist Framework (represented by scholars such as Mufti Taqi Usmani and Khalid Saifullah Rahmani) restricts zakat to asset categories explicitly mentioned in foundational texts. According to this view, zakat on income is only obligatory if the wealth meets the niṣāb (minimum threshold) and remains in possession for a full lunar year (ḥawl). The Contemporary Reformist Approach (notably advanced by Dr. Yusuf al-Qaradawi and Javed Ahmad Ghamidi) reclassifies salaried income and professional earnings as māl al-mustafād (newly acquired wealth). These scholars argue for the immediate imposition of zakat upon receipt of income—without requiring the passage of a year—drawing analogies to agricultural produce due to the recurring and productive nature of such income. They propose zakat rates of either 2.5% on net income or 5–10%, based on the involvement of capital. The study further examines the scriptural evidences, legal reasoning, and socio-economic implications offered by each viewpoint, addressing the tensions between textual adherence, practical applicability, and the overarching objectives (maqāṣid al-sharī‘ah) of the zakat system. The conclusion advocates for a hybrid, context-sensitive approach, integrating traditional jurisprudential boundaries with contemporary socioeconomic needs. It suggests the feasibility of implementing a withholding-based zakat collection model—analogous to income tax systems—as a practical mechanism for modern Muslim societies to enhance the reach, fairness, and effectiveness of zakat distribution.