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Adøwdø oóeËbk Dek jwKwZ xdcêwkY


xdiêwYwcyd KwËRk Dek jwKwZ xdcêwkY (Calculating Zakat on Works Under Construction)
xpowgxgšwËdk ovšw I iÔløwtd
Pliwd xVKwbwky eÞKùe Ìjid- bwlwd xdiêwY, hÔxi eÖdkئwk eÞhÚxZ Pliwd KwR gËl MYø pt| eÞKËùek DË¥mø AdÖjwty oiwx®k ek G†ËlwËK þpwty Aagw ekþek xgxditËjwMø oóeËb kÕewìæk Kkw jwt| xpowËgk xbd ejêìæ xdiêwY gøËtk xhx£ËZ G†Ëlwk iÔlø xdcêwkY Kkw pt| Rxik bwi, þpexZk ewxkmÝxiK, AdÖixZe¢ ovMÞp, Kw^Pwiwl I iRÖxk LkP eÞhÚxZk xhx£ËZ Pliwd xVKwbwky eÞKËùek LkP xdcêwxkZ pt| KwR oóedí pËt eÞKùexU gøgpwËkweËjwMy dw pItw ejêìæ Gog LkP xd:ÌmxnZ pt dw |
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
xdiêwYwcyd eÞKËùek DË¥mø jxb pt Awt gw DuewbdiÔLy xpowËg gøgpÕZ pItw Aaêwu G†Ëlw jxb iwxlKwdwcyd (gøgpwxkK) oóeËb exkdZ pt, ZwpËl G†Ëlwk Dek jwKwZ cwjê pËg dw| xKìç G†Ëlw jxb gøgowËtk oóeb (Trade Inventory) xpowËg gøgpÕZ pt, ZwpËl Rxi, K^wPwiwl I Adøwdø LkËPk xhx£ËZ G†Ëlwk iÔløwtd KkËZ pËg Ggv jwKwZËjwMø oóex£oiÔËpk owËa ÌjwM KkËZ pËg|



gëUdKÚZ hxgnøu gøgþpwk ox—Z ZpxgËlk Dek jwKwZ xdcêwkY (Calculating Zakat on Allocations)
eÞxZÅwËdk xbK ÌaËK GLd ejêìæ oxVKhwËg xdYêyZ ptxd Gid ÌKwd oóex£k NwUxZ eÔkY Aagw eÞxZÅwËdk xbK ÌaËK ÌKwd eÞxZmÞØxZ eÔkËYk Rdø AwxaêK gQËkk ÌmËn AxRêZ AwËtk GKwvm Awlwbw KËk ÌkËL ox—Z Zpxgl MVd Kkw pt|

ZpxgËlk Rdø xgxhdí ckËYk hxgnøZ gøgþpw awËK | Ìjid-

1. þpwty oóex£k qxZk Rdø hxgnøZ gøgþpw
ovšw I iÔløwtd
gøgpwk Aagw Awt DewRêdRxdZ KwkËY oÚÄ þpwty oóex£k NwUxZ eÔkËYk Rdø Aagw eÞxZþpweËdk Rdø AxRêZ Awt ÌaËK owixtK xhx£ËZ xKQ× Awlwbw KËk kwLw pt| ÌKwd e¦xZËZ xK exkiwY Aaê eÚaK KËk kwLw pËg Zwpw xdcêwkËYk GKwxcK xdti gw eÞx¢ßtw AwËQ| ZËg Zw oóex£k eÞKÚxZk xhx£ËZB xdcêwxkZ pËt awËK|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
þpwty oóex£ jwKwZËjwMø gËl MYø pt dw xgcwt þpwty oóex£k NwUxZ eÔkËYk Rdø kwLw hxgnøZ gøgþpwËK jwKwZËjwMø oóex£ ÌaËK gwb Ìbtw jwËg dw|

2. xgxditKÚZ oóex£k Rdø ox—Z Zpxgl (Accumulated Funds for Articles of Exchanged Assets)
ovšw I iÔløwtd
ovkqËYk dyxZ AdÖjwty oóex£k ¢ßtiÔlø I PlxZ iÔËløk ewaêKø eÔkY Kkwk Rdø AwËtk GKwvm Awlwbw KËk ÌkËL ox—Z Zpxgl ÑZxk Kkw pt| gwRwkiÔlø Aagw ¢ßtiÔËløk ÌjxU Ki ÌoxUk xhx£ËZ Gk iÔløwtd Kkw pt|
Gog hxgnøZ gøgþpwk KxZet bÚÄwìæ xdËP DËlöL Kkw pl :
  • gøwvK KZêÚK BoÖøKÚZ ÌdwU gw ÌUÝRwxk xgËlk iÔlø pÜwo
  • gøgowxtK DË¥Ëmø gøgpÕZ þpwgk oóex£k iÔlø pÜwo
  • ËbdwbwËkk KwQ ÌaËK oËëbpRdK ewIdw
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
jwKwZËjwMø xgxdit oóex£k iÔløwtd GËbk gwRwk iÔËløk Dek xdhêk KËk gËl Gog gkw¥ËK jwKwËZk AwIZwcyd oóex£ ÌaËK gwb Ìbtwk ÌjwMø gËl iËd Kkw pt dw| jxb ÌKwd KwkËY jwKwZËjwMø Gog xgxdit oóex£ËK xdg¬d iÔËløk (jxb xdg¬d iÔlø gwRwk iÔËløk ÌPËt Ìgxm pt) xhx£ËZ iÔløwtd Kkw pt ZwpËl Gog gkw¥ËK jwKwËZk AwIZwcyd oóex£ ÌaËK gwb xbËZ pËg|

3. AeËkk eÞxZ Awodí bwt eÔkËYk Rdø gkw¥ (Assignments for meet approximated commitments due to others.)
ovšw I iÔløwtd
G†Ëlw AeËkk eÞxZ ÌKwóewxdk GkÕe eÞxZmÞØxZ jw oxVKhwËg xdcêwxkZ dt| Ìjid- PwK×xkP×øxZk Rdø qxZeÔkY, Q×xUKwxld oiËtk ÌgZd, Kk xKvgw Adø ÌKwd qxZeÔkËYk Rdø hxgnøZ gøgþpw| Gog hxgnøZ gøgþÿwk exkiwY xpowgkqKMY xdcêwkY KËk awËKd| G†Ëlw ÌKwóewxd gw eÞxZÅwËdk xbK ÌaËK bwt gËl MYø pt Ggv lwh-qxZk xpowgeË¢ ÌbLwËdw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Gog eÞxZmÞØxZk (Awodí bwt) xpowg jawjahwËg xdcêwxkZ pItw DxPZ| xpowg xggkYyËZ †® ox—xZk DexþpxZ ÌkwËck Rdø ÌKwd¢ßËiB G†ËlwËK Ìgxm exkiwËY ÌbLwËdw DxPZ dt| G†Ëlw Ìbdw gËl MYø Kkw pËg Ggv jwKwËZk AwIZwcyd oóex£ ÌaËK gwb jwËg | KwËRB xdcêwxkZ exkiwËYk AwxcKø ewaêKøUw AgmøB gwb xbËZ pËg| ZwQwrw oºwgø eÞËbt bwt xgl˹k Rdø oÖb gw AdÖkÕe xKQ× ckw pËt awKËl H oÖb Bolwxi bÚxÄËKwY ÌaËK exkËmwcø Ìbdwk Avm gËl MYø dt| AZGg, jwKwËZk AwIZwcyd oóex£ ÌaËK oÖb gwb jwËg dw, ÂcÖ eÞxZmÞØZ AaêB gwb jwËg |


iwxlKwdw ÈËZñk Dek jwKwZ xpowg (Calculating Zakat on Ownership Rights)
ovšw I iÔløwtd
iwxlKwdw ÈZñ glËZ ÌKwd ovþpwk op-iwxlKËbk xdU ÈZñËK gÖSwt| oóex£k ÌiwU iÔlø ÌaËK ÌiwU bwt I hxgnøZ gøgþpw gwb xbËl Bpw ewItw jwt| xdËiíw£ß oÔË¢k owpwËjø Bpw ewItw jwt-
iwxlKwdw ÈZñ = ÌiwU oóex£ - {eÞxZmÞØxZ(bwt) I hxgnøZ gøgþpww}
iwxlKwdw ÈËZñk iËcø xdËiíw£ß xgnt†Ëlw AìæhêÖ£ß :
1. iÔlcd (Cipatal)
2. ox—xZ (Reserves)
3. A-gxëUZ iÖdwfw (Non-distributed Profits)
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
iwxlKwdw ÈZñËK xdU AwxaêK bwt glw pt| xgËmnšMY Bolwiy AwBd oóexKêZ gBËt ‘iÔlcd’ xmËkwdwËi iwxlKwdw ÈZñ oóeËKê AwËlwPdw KËkËQd| GLwËd xpowgxgšwËdk eÞxiZ ovšw I iÔløwtd Ggv jwKwZ xdcêwkËYk bÚxÄËKwËY iÔløwtd I xo¦wìæ AdÖjwty iwxlKwdw ÈZñ oóeËKê AwËlwPdw Kkw pl-

1.iÔlcËdk Dek jwKwZ xdcêwkY (Calculating Zakat on Capitals)
ovšw I iÔløwtd
Ëmtwk iwxlKkw Ìj#a iÔlcdy ÌKwóewxdËZ Ìj Aaê xgxdËtwM KËk ZwËKB iÔlcd gËl| eÞxZxU Ìmtwk ÌKwóewxdk iÔlcËdk GKxU q×bÝ Avm xdËbêm KËk| ÌmtwËkk eÞKÚZ exkËmwxcZ iÔËløk iËcø iÔlcd eÞKwm ewt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Gjwgu ejêìæ ÌmtwËkk exkËmwxcZ iÔlø Ìmtwk iwxlKËbk oóex£ gËl MYø pt Ggv AwbwtKÚZ iÔlcËdk iËcø Gk eÞKwm NËU| GUw byNê Ìitwxb AaêwtËdk Duo gËl MYø pt| GUw AwewZZ: exkËmwcø dt| ciyêt bÚxÄËKwY ÌaËK ÌKwóewxdk Rdø GUw Ìbdw gËl MYø pt dw| KwËRB jwKwZËjwMø oóex£ ÌaËK GUw gwb Ëbtw jwËg dw|

2. ovkxqZ ZpxgËlk Dek jwKwZ xdcêwkY (Calculating Zakat on Reserve Funds)
ovšw I iÔløwtd
AxRêZ xdU iÖdwfwk Ìj Avm Ìmtwk iwxlKËbk iËcø lhøwvm xpowËg gëUd dw KËk ÌKwóewxdk ijêwbw (Status) gÚx¦k Rdø Aagw hxgnøZ eÞËtwRËd Aaê ÌjwMwd Ìbtwk Rdø Aagw okKwk xdËbêxmZ AwBxd eÞËtwRd ÌiUwËdwk Rdø Awlwbw KËk kwLw pt ZwËK ovkxqZ Zpxgl gËl| Ìjid-
  • gwcøZwiÔlK AwBdy ZpxgËl ox—xZ
  • xdtiwdÖM HxâQK LwËZ ox—xZ
  • oóeb eÞxZþpweËdk Rdø ox—xZ
  • iÔlcd ox—xZ
Gog ox—xZ Zpxgl owcwkYZ: eÞwoxŠK AwBd Ggv xpowgxgšwËdk dyxZ I xgxc AdÖjwty xdtxìèZ pt| iwxlKwdw ÈËZñk iËcø ÌKwóewxdk AwxaêK ijêwbwoÔPK ZwxlKwt G†ËlwËK ÌbLwËdw pt |
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
iÖdwfw ÌaËK ox—xZ ÑZxk Kkw pt| ZwB ox—xZ Ìmtwk iwxlKËbk ÈZñ gËl MYø pt| xdxbêÄ xdtËik xhx£ËZ ox—xZ kwLw pt| ÌKwóewxdk eÞKÚZ iwxlKËbk (Ìmtwk iwxlKËbk) eÞweø AgxëUZ bwt gËl iËd Kkw jwt dw ZwB jwKwZËjwMø oóex£ ÌaËK gwbI Ëbtw jwËg dw|

3. Ìmtwk BoÖø ÌaËK eÞw® AxZxk£ß AËaêk Dek jwKwZ xdcêwkY (Calculating Zakat on the increase of share release)
ovšw I iÔløwtd
ÌKwóewxd KZêÚK dZ×d Ìmtwk BoÖø Kkwk ÌqË¢ Gk D¨g NËU| Bpw ÌmtwËkk dwxiK iÔlø Ggv Ìmtwk xg¢ßËtk iwcøËi eÞw® iÔËløk ewaêKø xdËbêm KËk | Gk xpowghÖ£ßKkËYk e¦xZ iÔlcdy ox—xZk iËZwB| Bpw iwxlKwdw ÈËZñkB Avm gËl MYø pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
G†Ëlw ox—xZ gËl MYø pt, ZwB G†ËlwËK jwKwZËjwMø oóex£ ÌaËK gwb Ëbtw jwËg dw|

4. AgxëUZ iÖdwfwk Dek jwKwZ xdcêwkY (Calculating Zakat on Undistributed Profits)
ovšw I iÔløwtd
AgxëUZ iÖdwfw xgMZ GK gw GKwxcK AwxaêK gQËk AxRêZ pËtËQ, xKìç xgËmn ÌKwd KwkËY G†Ëlw Ìmtwk iwxlKËbk iËcø gëUd KËk Ìbtw ptxd| exkPwlK-enêb iÖdwfw gëUËdk Rdø Ìj eÞKùe ÑZxk KËk Zwk eÞxZ owcwkY Ìmtwk iwxlKËbk oóixZ¢ßËiB AgxëUZ iÖdwfw kwLw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
iÖdwfwk Ìj Avm Ìmtwk iwxlKËbk iËcø gëUd KËk Ìbtw ptxd Zw Ìmtwk iwxlKËbk ÈZñ gËl xgËgxPZ pt| eÞKÚxZMZ xbK ÌaËK ox—xZ ZpxgËlk owËa Gk ÌKwd ewaêKø dwB| ZwB jwKwZËjwMø oóex£ ÌaËK AgxëUZ iÖdwfw gwb Ëbtw jwËg dw|

5. AgxëUZ qxZk xpowg (Calculating Zakat on Undistributed Losses)
ovšw I iÔløwtd
AZyËZk GK gw GKwxcK AwxaêK gQËkk ËlwKowd ÌKwd KwkËY Ìmtwk iwxlKËbk iËcø gëUd KËk Ìbtw dw pËt awKËZ ewËk| GUwB AgxëUZ qxZ gËl exkxPZ|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
AgxëUZ ËlwKowd iwxlKwdw ÈËZñk pÜwo gËl MYø pt| Gk fËl jwKwÌZk xhx£ eÞhwxgZ pt dw|


 
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