CHAPTER I
INTRODUCTION
A.
Issue
Background
Zakat is an obligation
for Muslims who are used to help other people, stabilize the economy of society
from the lower to the upper class, so that with the zakat of Muslims there is
no oppressed because zakat can eliminate the distance between the rich and the
poor. Therefore, zakat as one of the instruments of the state and also an offer
of solutions to raise the nation from adversity. Zakat is also a primary
worship that is required for the Muslims, but is intended for the benefit of
the whole society.
Zakat is an important
part of Muslim life. Even at the time of the Caliph Abu Bakr As-Siddiq those who
were reluctant to pay zakat were battled until they paid zakat. That is because
the obligation of zakat is equal to the obligation to establish prayer.
Zakat is a worship that
is used for the benefit of the ummah
so that with the existence of zakat (both zakat fitrah and zakat treasure/maal)
we can strengthen the ropes of brotherhood with fellow Muslims as well as with
other ummah.
B.
Problem
Formulation
1.
What is the meaning of zakat?
2.
How is the law of zakat?
3.
What are the conditions of zakat?
4.
What is the purpose of issuing zakat?
5.
What are the wisdom of issuing zakat?
6.
What are the divisions of zakat?
7.
Anyone who includes mustahiq zakat?
8.
Who are the people who are not entitled
to receive zakat?
C.
Purpose
1.
Knowing the meaning of zakat
2.
Knowing how the law issues zakat
3.
Knowing the terms of issuing zakat
4.
Knowing the purpose of issuing zakat
5.
Know the wisdom about zakat
6.
Know the divisions of zakat
7.
Knowing who includes mustahiq zakat
8.
Knowing who is not entitled to receive
zakat
CHAPTER II
DISCUSSION
A.
Definition
of Zakat
Zakat by language means
clean, increase (ziyadah), and
commendable. When spoken, zaka al-zar,
meaning that the plant grows and grows. If pronounced zakat al-nafaqah, meaning a living, grow and
grow if blessed. This word is also often expressed for the meaning of thaharah (holiness). Allah subhanahu wataala said:
ô‰s%
yxn=øùr&
`tB
$yg8©.y—
ÇÒÈ
Indeed, the person who purifies the soul
is lucky. (Q.S Asy-Shams 9)
According to Islamic
law, zakat is a certain gift of certain property to a certain person according
to the conditions specified. It is called Zakat because it contains the hope of
obtaining blessings, cleansing the soul and accumulating it with goodness. The
words of zakat, the original meaning is growing, sacred, and blessing. Allah's subhanahu wataala Say in Surah At-Tawbah verse 103.
õ‹è{
ô`ÏB
öNÏlÎ;ºuqøBr&
Zps%y‰|¹
öNèdãÎdgsÜè?
NÍkŽÏj.t“è?ur
$pkÍ5
Èe@|¹ur
öNÎgø‹n=tæ
( ¨bÎ)
y7s?4qn=|¹
Ö`s3y™
öNçl°;
3 ª!$#ur
ìì‹ÏJy™
íOŠÎ=tæ
ÇÊÉÌÈ
Take zakat from their wealth, to cleanse and purify
them, and pray for them. Your prayers are indeed (growing) the peace of their
souls. Allah is All-Hearing, All-Knowing. (Surat At-Taubah 103)
Zakat according to
Islamic religious terms means the amount / level of certain property given to
the right to receive it, with some conditions. The law of zakat is one of the
five pillars of Islam, namely fardhu ain
on every person who is sufficiently requisite. Zakat began to be obligated in
the second year of Hijriyah calendar.
B.
The
law of Islam about Zakat
Issuing zakat is
mandatory as one of the pillars of Islam. However, not everyone who owns the
property is exposed to the obligation of zakat mal. About zakat, can be found
in the Qur'an in 82 verses or places, as well as in the books of hadith. This
shows how important the discussion of this zakat. The one who fulfills it will
get the reward, while the one who does not fulfill it will be punished. The
obligation of zakat has been established through the qathi (definite and assertive) arguments in the Qur'an and Hadith
and has been agreed upon by the scholars. There are several conditions that
must be met, whether related to the owner of property and property itself.
C.
Terms
of Zakat
1.
Mandatory
requirement of zakat
The mandatory
requirement of zakat is as follows:
a.
People who are free
b.
Islam.
c.
Baligh
and intelligent people.
d.
The property issued is
the obligatory property for the zakat.
e.
Treasure for zakat has
reached nishab or worth with it.
f.
Treasure for Zakat is
full property.
g.
Pick up the treasure
that has reached a year, according to Qamariyah
year count.
h.
The property is not a
treasure of debt.
i.
Treasures for charity
exceed the basic needs.
2.
Legal
requirements of the implementation of zakat
a. Intention.
b. Tamlik
(transferring ownership of property to the recipient)
D.
Destination
Zakat
1.
Elevate the poor and
the poor and help him out of the hardships of life and suffering.
2.
Helps solving the
problems faced by gharimin, ibn sabil
and other mustahiq.
3.
Helping the weak and
suffering, so that he can fulfill his duty to God and to his creatures.
4.
Expanding and fostering
fraternal races among Muslims and humans in general.
5.
Eliminate the
miserliness of the property owner
6.
Cleans the envy and
envy of the hearts of the poor
7.
It brings together the
rich and the poor in society.
8.
Develop a sense of
social responsibility in a person
9.
Educate man to
discipline fulfill obligations and surrender the rights of others who are there
10. Means
of equal distribution of income (sustenance) to achieve social justice.
E.
Benefit
of Zakat
1.
Fostering yourself to
always be grateful for the blessings and gifts of God.
2.
Nourish the treasure,
reach the blessings, supplements and replace from Allah subhanahu wata’ala. As
his said.
ö@è%
¨bÎ)
’În1u‘
äÝÝ¡ö6tƒ
s-ø—Îh9$#
`yJÏ9
âä!$t±o„
ô`ÏB
¾ÍnÏŠ$t7Ïã
â‘ωø)tƒur
¼çms9
4 !$tBur
OçFø)xÿRr&
`ÏiB
&äóÓx«
uqßgsù
¼çmàÿÎ=øƒä†
( uqèdur
çŽöyz
šúüÏ%Ηº§9$#
ÇÌÒÈ
Say: "Verily my
Lord pours out the provision for whom He will among His servants and constrict
for (whomsoever He will)". And whatever goods you spend, then Allah will
replace them and He is the best giver of provision. (QS Saba '39).
3.
Cleansing of the nature
of miserliness, envy, jealousy, arrogance and sin.
4.
Purifying possessions.
5.
Realize solidarity and
compassion between fellow human beings.
6.
Foster and develop
social stability and social justice. Based on the word of Allah subhanahu wata’ala in Q.S. Al-Baqarah
verse 267,
$yg•ƒr'¯»tƒ tûïÏ%©!$# (#þqãZtB#uä (#qà)ÏÿRr& `ÏB ÏM»t6ÍhŠsÛ $tB óOçFö;|¡Ÿ2 !$£JÏBur $oYô_t÷zr& Nä3s9 z`ÏiB ÇÚö‘F{$# ( Ÿwur (#qßJ£Ju‹s? y]ŠÎ7y‚ø9$# çm÷ZÏB tbqà)ÏÿYè? NçGó¡s9ur ÏmƒÉ‹Ï{$t«Î/ HwÎ) br& (#qàÒÏJøóè? Ïm‹Ïù 4 (#þqßJn=ôã$#ur ¨br& ©!$# ;ÓÍ_xî ÏJym ÇËÏÐÈ
O people who believe! Spend
some of your good works and some of what we spend out of the earth for you. And
do not choose the bad and then you spend from it, but you do not want to take
it away but turn your eyes against it. And know that Allah is Rich Being More
Praiseworthy.
F.
Distribution
of Zakat
In general, zakat is
divided into two kinds, namely zakat soul (nafsh)
/ zakat fitrah and zakat treasure (maal).
1.
Zakat
Soul (Nafsh / Fitrah)
Understanding
of nature is the nature of origin, talent, religious feelings and temperament.
While the zakat fitrah is a functioning zakat that returns the Muslim human
nature of his nature, by purifying their souls from the impurities (sins)
caused by the influence of intercourse and so forth. Zakat fitrah is the amount
of property which must be fulfilled by every mukallaf and every person whose livelihood is borne by certain
conditions.
Issued
in zakat fitrah is the staple food (which fills) according to each place
(country) of 3.1 liters or 2.5 kg. Or it could be replaced with money worth 3.1
liters or 2.5 kg of staple food to be paid. The staple food in the area of
tithe is like rice, corn, sago flour, and so forth.
From Ibn Umar
radhiallahu anhu, the Messenger of Allah Muhammad sallallaahu alaihi wasallam
has obliged zakat fitri 1 (one) sha from dates / wheat or slaves, free men and
women, small children and parents from all muslimin. And he ordered to be
expelled before man came out for the prayer ied. (HR.Bukhari)
a.
Required
Terms
The mandatory
requirements of zakat fitrah are as follows:
1) Be
Muslim.
2) Born
and lived before sunset on the last day of Ramadan.
3) Has
the excess of the possessions of the necessities of food for himself and must
be endowed, either human or animal, on the eve of the feast day and day. Who
does not have such an advantage, it can receive from others so that he can pay
zakat and have food supplies.
b.
Times
of Zakat Fitrah
Time
to pay zakat fitrah is when sunset on the night of Eid al-Fitr. As for some
time and the law paying zakat fitrah at that time is:
1) Mubah,
if the beginning of the month of Ramadan until the end of Ramadan.
2) Wajib,
if sunset at the end of Ramadan.
3) Sunah,
if after the Subuh prayer before the Eid al-Fitr prayer.
4) Makruh,
if after the Eid prayer but before sunset on Idul Fitri.
5) Haram,
if after sunset on Idul Fitri.
Zakat
is obliged to be issued in the month of Ramadan before the prayer ied, while
for those who issue zakat fitrah after the prayer is done then what is given is
not including zakat fitrah but is alms, this is in accordance with the
Prophet's hadith from ibn Abbas, he said,
Prophet Muhammad sallallaahu
alaihi wasallam obligate zakat fitrah as a cleanser for fasting people of vain
actions and dirty words and as food for the poor yag. Therefore, whoever issues
after the prayer then he is one of the usual shadaqah. (HR Abu Daud and Ibn
Majjah)
Missing
the payment of zakat fitrah to the end of the feast of legal holidays is makruh because the main purpose of
happiness of the poor at the feast, thus if passed the payment lost half happiness
on that day.
c.
The
benefit of Zakat Fitrah
According to Yusuf
Qardhawi there are two wisdom of zakat fitrah, is as follows:
1)
Clean up the dirt
during fasting, because during fasting often people fall into words and deeds
that are of no use and perform acts prohibited by God.
2)
Grow a sense of love for
the poor and to the needy. By giving zakat fitrah to the poor and needy will
bring them to the needs and joy, rejoicing at the feast.
2.
Zakat
Maal (Treasure)
Zakat
Maal (wealth) is zakat imposed on
property (maal) owned by individuals
or institutions with terms and conditions that have been established by law of
Islam. Maal comes from the Arabic
language which literally means treasure.
a.
Required
Terms
In
general, a person is obliged to issue zakat maal
if already have the following conditions:
1)
Muslim
2)
Free people (not
slaves)
3)
Perfect property rights
4)
Has reached nisab
5)
Have a period of up to
one year / haul (other than plants and fruits).
6)
More than basic needs.
The person who tithe should let the person who needs minimal / principal for
his life fulfilled first.
7)
Free of debt, if the
individual has a debt which, when converted into zakat property, results in the
non-fulfillment of nishab, and will
be paid at the same time then the property is free from the obligation of
zakat.
b.
Kind
of Zakat Maal
1)
Zakat
Animal Livestock
All
cattle are kept to be reproduced and have to nisab obliged to pay zakat. The reason is obliged to pay zakat
livestock such as camels, cows and goats is because this animal is a lot of
benefits.
a) Terms
of Zakat
·
Mandatory requirement
of zakat livestock is the owner of Islam, reach nisab and has perfect one haul. As for transferring livestock in
the wrong way then it does not eliminate its haul. And removing this animal is
inscribed if it intends to escape from the obligation of zakat.
·
In livestock, the
ownership is required for one year, if the ownership is lost briefly before one
year then return again then the haul is disconnected and begins the new year.
·
The required livestock
is a grazing animal.
In a camel that is
shepherded on every number that reaches 40 camels, its zakat is 1 tail. (HR. Abu
Dawud's)
·
Livestock required not
working animals.
No zakat is required on
cattle that are employed. (HR Thabrani, Abu Dawud, Baihaqi)
2)
Zakat
Gold and Silver
Islam
has instituted the obligatory zakat on gold and silver and something that
connects both, money. According to Abu Zahrah, should be zoned and valued with
money. Treasures are in a state mortgaged zakat levied on the owner of the
property, because the goods are mortgaged remains a mortgaged property.
Zakat
gold and silver that is if the time has been enough a year and has up to the
size of gold it has as much as 20 dinars equivalent to 85 or 96 grams. While
silver is 200 dirhams or 672 grams upwards, and each zakat is 2.5%. The words
of the Messenger of Allah
If you have a silver of
200 dirhams and enough for one year then the zakat is 5 dirhams, and it is not
obligatory to you that golden charity should you have 20 dinars. If you have 20
dinars and have enough one year, then the zakat is obliged to half a denarius.
3)
Zakat
of the Earth's Produce (Grains and Fruits)
The
zakat of food has been explained in the Qur'an which enjoins the Muslims to
issue zakat on all the results issued from the earth like grains and fruits.
Both are required to be paid if they meet the following criteria:
a) Become
the staple food of man
b) Allowing
to be stored and not easily damaged / rotted
c) Can
be planted by humans.
Nisab Zakat
Zakat
is not required unless it has reached nisab.
The nisab is 5 wasaq after the grain
or fruit is cleaned from the stalks and stems. Rasulullah said,
No obligatory zakat on
dates less than five wasaq. (Bukhari, Muslim and Abu Dawud)
Wasaq is a type of
scale weighing 60 sha and this is the
ijma of the scholars. While 1 sha is equal to 3 ritl. So the nisab of
grain and fruit is 900 ritl. And 1 sha is equal to 4 mud, that is one hand coverage of ordinary people (not too big and
not too small). For today, 1 sha is
equal to 2.4 kg. So nisab seeds and
plants are 5 wasaq or equivalent to
720 kg.
Except
on rice and wheat and besides both are stored following the skin. So of every 2
wasaq must be added 1 wasaq, so nisab both become 10 wasaq.
However, if the skin is cleaned, then the nisab
is the same as the original 5 wasaq.
*
uqèdur
ü“Ï%©!$#
r't±Sr&
;MȬYy_
;M»x©rá÷è¨B
uŽöxîur
;M»x©râ÷êtB
Ÿ@÷‚¨Z9$#ur
tíö‘¨“9$#ur
$¸ÿÎ=tFøƒèC
¼ã&é#à2é&
šcqçG÷ƒ¨“9$#ur
šc$¨B”9$#ur
$\kÈ:»t±tFãB
uŽöxîur
7mÎ7»t±tFãB
4 (#qè=à2
`ÏB
ÿ¾ÍnÌyJrO
!#sŒÎ)
tyJøOr&
(#qè?#uäur
¼çm¤)ym
uQöqtƒ
¾ÍnÏŠ$|Áym
( Ÿwur
(#þqèùÎŽô£è@
4 ¼çm¯RÎ)
Ÿw
=Ïtä†
šúüÏùÎŽô£ßJø9$#
ÇÊÍÊÈ
And it is he who makes
the gardens upheld and the unkept, the palm trees, the plants of various
fruits, olives and pomegranates of the same (form and color) and not the same
(taste). Eat from its fruit (that is all) when it bears fruit, and fulfill its
right in the day to reap the rewards (with the giving to the poor); And do not
overdo it. Lo! Allah loveth not excessively. (QS Al-An’am 141)
This
verse affirms the existence of zakat for all crops, then zakat issued as much
as 10% if fed with rain or river water in an easy way. But the zakat is only 5%
if it is fed with water purchased or using wages.
Time
of Zakat
No
obligation to pay zakat except after harvesting. Because before that the grains
are considered like vegetables that are not mandatory to zakat. Zakat on grain
is not issued unless the seed is ripe, then picked and cleaned from the skin
and dirt. Similarly, on fruits, zakat after cooking in the tree. If the owner
of the tree is about to sell its fruits before it is worth harvesting so as not
to be exposed to the obligatory zakat, then such is done because he escaped
from worship. Nevertheless the law of sale and sale remains legal.
If
the grains and fruits of one kind, then taken zakat of that type. If the owner
issued a better type then it is allowed and of course increased also goodness.
Whereas if he issued a lower type of quality, then it is invalid. If the fruits
are affected, or stolen or lost, there is no obligation of zakat to the owner
of the fruit.
4)
Treasure
Findings / Paradise (Rikaz)
Etymologically,
rikaz is something that is defined. Rikaz is gold and silver grown in the
soil. According to some scholars, rikaz,
the treasure that was discovered after a pent up in the past. And all the newly
discovered mining objects either on land or at sea. If you find goods on the
street or the mosque then it can not be said rikaz, but luqathah.
Terms
of Zakat
·
Inventors are the ones
who are required to pay zakat. That is a Muslim,
·
Where to find rikaz. There is no obligation to zakat on
rikaz but if the inventor gets it on
a land that is not inhabited by people. Likewise, if rikaz is found on land that is either his or in the area designated
for him. So it puts the rikaz into
his possession through that provision.
·
Sufficient Nisab. Nisab is 20 gold dinars (85 grams) or 200 silver dirhams.
·
Not required haul.
The
obligation to pay zakat on the finding is every time one finds the item. We are
obliged to issue zakat by 20% of the rices we find, when we find them. This
provision is in accordance with the hadith of the Prophet Muhmmad sallallaahu alaihi wasallam
Zakat
rikaz (hidden treasure) is as much as one fifth. (Bukhari and Muslim)
5)
Mining
Results (Ma’din)
Ma’din is where Allah subhanahu wataala created gold, silver,
iron and copper. Zakat Ma’din is the
zakat paid from the mine when a Muslim removes it from unoccupied land, or from
a place that belongs to it. The legal basis comes from the Qur'an surah At-Taubah
verse 35.
tPöqtƒ
4‘yJøtä†
$ygøŠn=tæ
’Îû
Í‘$tR
zO¨Zygy_
2”uqõ3çGsù
$pkÍ5
öNßgèd$t6Å_
öNåkæ5qãZã_ur
öNèdâ‘qßgàßur
( #x‹»yd
$tB
öNè?÷”t\Ÿ2
ö/ä3Å¡àÿRL{
(#qè%rä‹sù
$tB
÷LäêZä.
šcrâ“ÏYõ3s?
ÇÌÎÈ
On that day the golden
silver is heated in the Fire of Hell, and then burned with them their
foreheads, Stomach and their backs (then said) to them: "This is your
treasure that you keep for yourself, So feel now (the result of) what you keep
it . " (Surah At-Taubah 35)
Terms
of Zakat
The
requirement of zakat ma’din is the
mining goods issued from the earth in the form of gold and silver, not apart from
both. Thus iron, tin, gems, crystals, emeralds, oil and other zakat is not
required. This is in the strong opinion set by Imam Syafii. Besides the
requirement of zakat ma’din is the
existence of goods have been found and has been issued. According to the most
powerful opinion among the Syafii’s Mazdhab, no haul is required on the
minerals. And this requirement is only for mining / ma’din only. As for the gold and silver which are the treasures of
cash and have been printed differently and are required perfect one haul for
its zakat.
6)
Commercial
Property / Trade
The
meaning of trade property is the property sold or purchased in order to gain
profit. This treasure is not only certain on property, but all property is
traded. The scholars agree on the obligation of zakat on the treasures of this
handling. This is based on a hadith narrated by Abu Dawud and Baihaqi.
"After that the
Prophet Muhammad sallallaahu alaihi wasallam ordered us to issue zakat from the
goods we provide for commerce
Terms
of Obligation
a) Treasure
obtained with sale and purchase transactions. Where as if it is owned
inheritance, will, grant, find and so it is not including merchandise, unless
afterwards the owner sells / buys it
b) Intention
to sell / buy property. If you buy property and do not intend to sell, then the
property is not merchandise.
c) Achieving
Nisab. The nisab imposed on this
treasure is 20 dinars (20 grams of gold / 200 grams of silver).
d) Perfect
one haul. That Haul begins since the possession of trading property through
transactions. If it has perfect haul,
and the merchandise sufficient nisab
then obligatory zakat. If not sufficient nisab
then it is not mandatory to pay zakat.
Commercial
property that has reached nisab and
haul then issued zakat of 2.5%. If the haul period has been perfect on his
merchandise then the profits are not sufficient for Nisab, then he is not obliged to pay zakat. Then when the price of
merchandise up to reach nisab then he
is not obliged to pay zakat until the second haul comes. For the first haul has
been completed and he is not obliged to zakat. Not required to zakat until haul
perfect.
7)
Zakat
Profession.
It’s
zakat issued from the income of the profession (the result of the profession)
when it has reached nisab. The
profession covers the profession of public or private employee, consultant,
doctor, notary, accountant, artist, and entrepreneur. If his income for a year
is more than 85 grams of gold and zakat is issued once a year of 2.5% after
minus basic needs.
G.
Mustahiq
(People Entitled to Receive Zakat)
Zakat fitrah and zakat maal must be left to eight groups. They
are the ones that Allah says in the Qur'an.
*
$yJ¯RÎ)
àM»s%y‰¢Á9$#
Ïä!#ts)àÿù=Ï9
ÈûüÅ3»|¡yJø9$#ur
tû,Î#ÏJ»yèø9$#ur
$pköŽn=tæ
Ïpxÿ©9xsßJø9$#ur
öNåkæ5qè=è%
†Îûur
É>$s%Ìh9$#
tûüÏBÌ»tóø9$#ur
†Îûur
È@‹Î6y™
«!$#
Èûøó$#ur
È@‹Î6¡¡9$#
( ZpŸÒƒÌsù
šÆÏiB
«!$#
3 ª!$#ur
íOŠÎ=tæ
ÒO‹Å6ym
ÇÏÉÈ
The zakat is only for the poor, the poor, the
administrators of zakat, the mu'allaf whom they are persuaded, to (liberate)
the slaves, the debtors, those who strive for Allah And for those who are on
the way, as an obligatory provision of Allah, and Allah is All-knowing,
All-Wise. (QS At-Taubah 60)
1.
Fakir
People who do not have
a steady job and no one to bear the needs of daily life.
2.
Poor
People who have jobs but
not enough income to meet their daily needs.
3.
Amil
People who take care of
zakat, from collection to distribution to the rightful.
4.
Hamba
Sahaya or Riqab
People who become
slaves and can be traded.
5.
Fi Sabilillah
People who fight for
Islam.
6.
Muallaf
The new convert and his
faith are still weak
7.
Gharim or People who owe
8.
Ibn Sabil or the traveler
People on the way who
are not immoral.
H.
Unauthorized
Persons Receiving Zakat
As for those who are not entitled or
should not get zakat is
1.
Unbelievers (only
entitled to alms)
2.
The atheist
3.
Fathers, children,
grandparents, grandmothers, mothers, grandchildren, and wives who become
dependent people who are tithe.
CHAPTER III
CLOSING
A.
Conclusion
1.
Zakat by language means
clean, increase (ziyadah), and
commendable. According to Islamic Law, zakat is a certain gift of certain
property to a certain person according to the conditions specified.
2.
Issuing zakat is
mandatory as one of the pillars of Islam. However, not everyone who owns the
property is exposed to the obligation of zakat mal
3.
The terms of zakat are
divided into 2 terms of compulsory zakat and the legal requirement of the
implementation of zakat
4.
One of the aims of
zakat is to uplift the poor and help him out of the hardships of life and
suffering.
5.
One of the wisdom of
zakat is to nurture oneself to always be grateful for the blessings and grace
of Allah.
6.
The division of zakat
is divided into 2: zakat soul and zakat treasure
7.
Mustahik
zakat is Fakir, Poor, Amil, Servant Sahaya or Riqab, Fi Sabilillah, Muallaf, Gharim, and Ibn Sabil
or the traveler
8.
The person who is not
entitled to receive Zakat is a Gentile, an atheist and a father, a child, a
grandfather, a grandmother, a mother, a grandchild, and a wife who is dependent
on the person with the tithe.
BIBLIOGRAPHY /
REFERENCE
Ali,
Muhammad Daud. 1988. Sistem Ekonomi Islam
: Zakat dan Wakaf. Jakarta: UI-Press.
El-Madani.
2013. Fiqh Zakat Lengkap. Jogjakarta:
DIVA Press.
Rasjid,
Sulaiman. 2011. Fiqh Islam (Hukum Fiqh
Islam). Bandung: Penerbit Sinar Baru Algensindo.
Website:
·
Http://el-syadii.blogspot.co.id/2015/05/makalah-zakat-pengertian-hukum-dan-macam.html?m=1
(Quoted partly on Sunday April 16, 2017, at 19:30 pm)
Tidak ada komentar:
Posting Komentar