Purpose

The Sharīʿah Standard No. (35) issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) aims to identify the zakāt base for institutions (including Islamic insurance companies) as well as the subsidiary and the mother company of the institution (the company). By zakāt base, the standard means the items of financial statements that should or should not be included in the calculation of the zakāt base, and the liabilities or allocations that should or should not be deducted from zakatable assets. The standard also covers payable zakāt rates, disbursement of zakāt funds on the eight categories of zakāt recipients and the rulings pertaining to disbursement. The focus then is on companies or corporations. There is no indication in the aims as to who owns the wealth of the corporation, that is, whether it is the company itself or it is the shareholders and whether it is treated as a joint wealth of the shareholders or of a single individual in the form of the company. The author will rely on this issue as one factor on the basis of which the standard is to be judged.

Design/methodology/approach

Quran and hadith. Works of earlier jurists.

Findings

In this study, the author has summarized the provisions of zakāt according to the traditional law, but only those that are relevant for the financial institutions and the standard issued by the AAOIFI. After that, the author mentioned the major points that have been addressed by the standard. In the last section, the author has shown that the rulings of the Islamic Fiqh Academy and the AAOIFI on zakāt are totally confusing and merely a reproduction of the rulings of traditional law. The main reason for this confusion is that the nature and entity of a corporation have not been addressed and have been treated like a partnership, thus, jumbling up the entire issue of zakāt through banks.

Originality/value

The main purpose in undertaking this original work is to examine the AAOIFI Sharīʿah Standards from the perspective of traditional Islamic law, that is, the law of the senior schools as laid down in their authentic manuals. If there is an extensive deviation from this law, then this must be pointed out in the hope that it will be corrected by the concerned institution and the banks that adopt these standards. Neglecting such a corrective action for long will result in damage not only to these institutions in the long run but also to the law of Islam that has been so carefully crafted over centuries. The purpose is to show how far this standard deviates from traditional Islamic law and claims to be called the authentic view on a particular subject. Nevertheless, it is not the purpose of this work to explain and elaborate on the meaning and utility of these standards.

中文翻译：

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分析天课上的 AAOIFI Sharīʿah 标准

目的

由会计和审计组织伊斯兰金融机构（AAOIFI）目标发出伊斯兰教标准号（35），以确定该天课为基础的机构（包括伊斯兰保险公司）以及子公司与本机构的母公司（中公司）。通过天课的基础，该标准意味着应该或不应该被包括在计算财务报表项目天课的基础，这应该或不应该从zakatable资产扣除负债或分配。该标准还包括应付的天课费率、八类天课的天课资金支出收款人和有关付款的裁决。然后重点是公司或公司。目标中没有说明谁拥有公司的财富，即是公司本身还是股东，以及是将其视为股东的共同财富还是公司中的单个个人的财富。公司的形式。作者将把这个问题作为判断标准的一个因素。

设计/方法/方法

古兰经和圣训。早期法学家的著作。

发现

在这项研究中，作者根据传统法律总结了天课的规定，但只总结了与金融机构和AAIOFI发布的标准相关的规定。之后，作者提到了标准已经解决的主要问题。在最后一节中，作者表明伊斯兰教法学院和AAOIFI对天课的裁决完全令人困惑，只是对传统法律裁决的复制。这种混淆的主要原因是公司的性质和实体没有得到解决，而是被当作合伙企业对待，因此，通过银行把整个天课混为一谈。

原创性/价值

进行这项原创工作的主要目的是从传统伊斯兰法律的角度审视 AAOIFI Sharīʿah 标准，即在其真实手册中规定的高中法律。如果与该法律存在广泛偏差，则必须指出这一点，希望有关机构和采用这些标准的银行予以纠正。从长远来看，长期忽视这种纠正措施不仅会损害这些机构，还会损害几个世纪以来精心制定的伊斯兰教法。目的是为了表明这一标准与传统伊斯兰法律的偏离程度，并声称对特定主题的真实看法。尽管如此，