Kuala Lumpur: In addition to zakat, the Islamic financial system provides various methods for collecting public wealth for purposes aligned with Islamic law, as outlined by a lecturer at a local university. Dr. Abu Hafiz Salleh Hudin, a senior lecturer at the Department of Quran and Sunnah Studies, Abdul Hamid Abu Sulayman Kulliyyah of Islamic Reveal Knowledge and Human Sciences at Universiti Islam Antarabangsa Malaysia (UIAM), emphasized the importance of several financial instruments discussed by Muslim scholars, including taxation, which can be utilized to address national development and administrative needs.
According to BERNAMA News Agency, Dr. Abu Hafiz elaborated on the function of zakat as prescribed in the Al-Quran and Sunnah, which involves redistributing wealth from eligible Muslims to designated recipients. He explained that zakat has evolved significantly since the time of Prophet Muhammad SAW, enhancing its effectiveness across the eight recipient categories (asnaf). These categories include the poor, needy, zakat collectors, reconciliation of hearts, freeing captives, those in debt, in the cause of Allah, and the wayfarer.
Dr. Abu Hafiz highlighted the critical role of zakat as one of the pillars of Islam, noting its historical significance, such as the first Caliph, Saidina Abu Bakar al-Siddiq’s decision to wage war against those refusing to pay zakat after the Prophet’s demise. Nonetheless, while zakat serves to purify wealth and alleviate poverty, its application is limited by the specific recipient categories mandated by Islamic texts, albeit with some scope for expansion through contemporary scholars’ ijtihad.
The lecturer pointed out that to fulfill national development and administrative requirements, additional financial instruments, including taxation, have been explored by Muslim scholars since the 8th Century Hijrah. Taxation, as defined, involves government-imposed charges on individuals, companies, or goods to fund public expenditure.
He acknowledged the academic debate surrounding the legality of taxation in Islam. While some scholars, such as Ibn Muflih and Mulla ‘Ali al-Qari, oppose it, others, like Ibn Hazm al-Andalusi and Ibn Taimiyyah, support its implementation if it serves public welfare and supports government functions.
Dr. Abu Hafiz noted that these evaluations were based on religious texts and contemporary state administration realities. The istinbat process, which involves deriving Islamic law, considers Quranic indications of wealth obligations beyond zakat, such as in Surah al-Tawbah and Surah al-Kahfi. Additionally, a narration from Imam al-Tirmizi, albeit weak, suggests another wealth right besides zakat, supported by authentic narrations from companions like Umar al-Khattab and Ali ibn Abi Talib.
He referenced Abu Ishaq al-Shatibi’s conclusion that a ruler, prioritizing fairness, may impose taxes on wealthy citizens when national treasury resources are inadequate to meet state needs. Al-Shatibi emphasized the necessity of discussing this issue to prevent weakening leadership authority and ensuring the Islamic state’s stability.
Dr. Abu Hafiz underscored that taxation addresses comprehensive national needs compared to zakat’s limited application, stressing the shared responsibility of citizens to fulfill tax obligations for communal benefit. He praised the MADANI government’s commitment, as reiterated by Prime Minister and Finance Minister Datuk Seri Anwar Ibrahim, to prioritize sound financial governance.
He concluded that tax obligations become easier when citizens perceive tangible benefits from collected taxes, underscoring the need for balanced responsibilities between taxpayers and government. This balance is crucial for national harmony, cooperation, and development, aspiring for Malaysia to embody the characteristics of a prosperous nation as described in Surah Saba’, verse 15.