Bismillah Ar-Rahman Arrahim
Praise be to Allah, the Lord of the Universe, and prayers and blessings be upon Muhammad, the last of the Prophets, upon his Family and his Companions.
RESOLUTION NO 27 (2/4): CONCERNING PAYMENT OF ZAKAT IN FAVOUR OF THE ISLAMIC SOLIDARITY FUND AND ITS WAQF
The Council of the Islamic Fiqh Academy, holding its Fourth session, in Jeddah, (Kingdom of Saudi Arabia), from 18 to 23 Jumada Thani 1408 H (February, 6 to 11, 1988).
Having considered the explanatory note on “payment of Zakat in favor of the Islamic Solidarity Fund and its Waqf ” submitted to the Academy, and the research papers forwarded to the Academy at this session on this subject.
First: Zakat funds may not be remitted to the Waqf of the Islamic Solidarity Fund (ISF) because this would lead to barring of Zakat funds from its legitimate beneficiaries defined in the Holy Book.
Second: The Islamic Solidarity Fund (ISF) may act as an agent for individuals and institutions in channeling Zakat to its legitimate beneficiaries under the following conditions :
- The rules of Shari’a for such an agency should apply to both principal and agent.
- The ISF should amend its statutes and objectives so as to be qualified to undertake operations of this nature.
- The ISF should set up a special account to handle funds received as Zakat, so that they may not be mixed with other contributions received for purposes other than Zakat
Zakat funds shall not be utilized for covering administrative expenses such as wages, salaries or other expenditures that are not among approved Zakat expenses.
- The payer of Zakat shall be entitled to choose the beneficiary among the eight recognized channels of Zakat and the ISF —in such case- must comply with his wish.
- The ISF shall disburse such Zakat funds to the beneficiary as speedily as possible, within a maximum period of one year, so that beneficiaries may utilize their shares.
Eager to enable the Islamic Solidarity Fund (ISF) to fulfill its charitable aims (as stipulated in its statutes) and for which it was established ;
Committed to the resolution of the 2nd Islamic Summit Conference, which created the ISF and set the mechanism of its financing through contributions from the Member States;
Considering the sporadic remittances of voluntary contributions by some states ;
URGES Muslim countries, Governments, institutions and prosperous individuals to perform their duty and consolidate the resources of the ISF so that it may fulfill its noble objectives in the service of the Islamic Ummah.
Verily, Allah is All-Knowing