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Perpustakaan Fakultas Syariah dan Hukum
UIN Syarif Hidayatullah Jakarta

This study aims to compare the thoughts of contemporary scholars Yusuf al-
Qardhawi and Wahbah az-Zuhaili on zakat stock. In addition, this study also
discusses the regulatory mechanism of zakat stock in Indonesia. According to
Yusuf al-Qardhawi, zakat stock is obligatory on all stocks without exception.
Meanwhile, Wahbah az-Zuhaili distinguishes the obligation of zakat on certain
stocks.
This research uses a type of qualitative research with library research that studies
the laws and regulations, books, and fiqh books related to the title of this thesis.
The results of this study indicate that Yusuf al-Qardhawi and Wahbah az-Zuhaili
use qiyas in istinbath the law, but they differ in determining the illat. Yusuf al-
Qardhawi uses gold zakat and trade zakat as illat. Whereas Wahbah az-Zuhaili uses
the zakat of livestock. Like livestock, stocks are also the same in terms of
equipment, place, and guarding, which is separate from the object of zakat. As for
the mechanism of stock zakat regulation in Indonesia, it has been regulated through
BAZNAS in collaboration with Sharia Capital Market of Indonesia as a stakeholder
that has the authority to distribute the collection of zakat funds.

10/PMH/2023

10/PMH/2023

Perpustakaan FSH Lantai 4

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