Possession of Zakāt and Contemporary Outlook: A Review

Zakat is the basis of Islamic revenue collection. It aims to create a self-supporting society where everyone can fulfill their basic necessities. This study examines the most significant aspect of Zakat, that is, the issue of its possession or tamlik In the Holy Quran, the obligation of Zakat is described briefly but the headings of Zakat are mentioned. Indeed, regarding the headings of Zakat, there are divergent viewpoints on the subject "possession of Zakat". This is a hotly debated issue among jurisprudents and contemporary scholars who are divided into four distinct groups based on their opinions: (1) Possession of Zakat is required for all eight headings of Zakat, (2) According to Imam Malik, the first four headings ofZakat and the last heading ofZakat have the condition of possession, while the remaining three do not, (3) According to contemporary scholars, possession of Zakat is necessary for the first four headings of Zakat. However, Zakat would be spent on welfare projects based on the last four headings of Zakat, and (4) Imam Quffal said that the possession of Zakat is not a condition for all headings of Zakat. Article concludes that Jamhur (majority of) Ulama's viewpoint is more acceptable and accurate.