The Importance Of Understanding Mathematical Concepts In Calculating Zakat Income

Abstract

Zakat is the fourth pillar of Islam and is obligatory for Muslims who can afford it. The Qur'an mentions several forms of wealth that are recommended to pay zakat as one of Allah's rights, one of which is professional or income zakat. In determining the nisab for zakat, it certainly requires accuracy in calculating it, therefore we need to understand the mathematical concept to calculate the nisab for zakat, especially on professional or income zakat. The research method in this article uses literature study, which is a method of collecting data by understanding and studying theories from various literature related to this research. Professional zakat is one of the new cases in Islamic law. The Al-Qur'an and al-Sunnah do not contain strict legal regulations regarding professional zakat, this is due to the limited types of business or community work during the time of the Prophet and mujtahid priests. The determination of the nisab for professional zakat is the same as gold, namely 85 grams of pure gold and there are also those who argue that it is equal to 96 grams. However, as a careful step in interpreting a worship, it is better to measure the lowest.