The Issue of Al-Hawaij al-Asliyyah (Basic Needs) and its Implementation on Zakat of Income in Malaysia: A Content Analysis between Mazahib (Muslim Jurist Sects)

Abstract

The issue of zakat on income has been discussed by scholars since those days of sahabah and tabi’in until today. Among the issues are hawl (lapse of a year), nisab (the capability line for zakat contribution) and al-hawa’ij al-asliyyah (basic needs). For the case of al-hawa’ij al-asliyyah, the practice of zakat institution in Malaysia is to directly convert the exempted amount of personal, spouse and children, which is similarly performed by Lembaga Hasil Dalam Negeri (LHDN). The practice has raised a question among scholars. They argue whether the exempted amounts are exactly representing the costs of al-hawa’ij al-asliyyah which are required by shariah. Thus, this paper aims to explore the discussion of shariah on al-hawa’ij al-asliyyah with the specific items which has been conferred in classical fiqh and investigate the suitable items which is currently customized in daily life. The study applied a library research methodology by gathering the data from classical fiqh which investigated the opinions of scholars across of four major mazahib. The analysis of the data was done through content analysis and only the selected opinion was considered. The study found that the Hanafi Jurists among those scholars who strongly propagate the inclusion of Hawa’ij al-Asliyyah in zakat calculation. The idea is about to serve the meaning of being wealthy and rich where the group has first to fulfill their basic need before paying the zakat, the study also found that the suitable amount to be exempted for al-hawa’ij al-asliyyah should be referred to the standard used in calculating the CPI (Consumer Price Index) as for the current application in Malaysia. The amount should be flexible in order to cater the unexpected need such as hospitality, education and others.