،١٤ م زﻛﺎة اﻟﺪﻳﻮن رﻓﻴﻖ ﻳﻮﻧﺲ اﳌﺼﺮي – اﳌﺴﺘﺨﻠﺺ ﻣﻘﺪﻣﺔ ﻋﻨﻮان اﻟﺒﺤﺚ ﺻﻌﻮﺑﺔ اﳌﻮﺿﻮع … … اﻟﻜﺘﺎﺑﺎت اﻟﺴﺎﺑﻘﺔ اﻟﻘﻮل اﳌﻴﺴﺮ ﰲ اﳌﻮﺿﻮع ﻷﰊ ﻋﺒﻴﺪ ﲤﻬﻴﺪ اﳌــﺎل اﻟﺬﻣــﺔ ﻟﻠﻌﺒﺎدي – ﻳــﻦاﻟﺪ اﻟﺰﻛــﺎة ﺷﺮوط اﻟﺰﻛﺎة اﳌﻠﻚ– اﻟﻨﻤﺎء– اﺑﻦ ﺗﻴﻤﻴﺔ ﻟﻠﻌﺒﺎدي اﻟﻔﻀﻞ– اﳊﻮل– اﻟﻨﺼﺎب– (١) اﳌﺬاﻫﺐ اﳌﺬﻫﺐ اﳊﻨﻔﻲ أ – اﻟﺪﻳﻦ اﻟﺬي ﻟـﻪ …… ﺗﻌﻠﻴﻖ ﻋﻠﻰ ﺗﻘﺴﻴﻢ اﻟﺪﻳﻮن ﻋﻨﺪ أﰊ ﺣﻨﻴﻔﺔ ب – اﻟﺪﻳﻦ اﻟﺬي ﻋﻠﻴﻪ اﳌﺬﻫﺐ اﳌﺎﻟﻜﻲ ـ أ – اﻟﺪﻳﻦ اﻟﺬي ﻟ ﻪ ﻟﻠﻀﺮﻳــﺮاﻟﺪﺳﻮﻗﻲاﺑﻦ رﺷﺪ ب – اﻟﺪﻳﻦ اﻟﺬي ﻋﻠﻴﻪ اﳌﺬﻫﺐ اﻟﺸﺎﻓﻌﻲ أ – اﻟﺪﻳﻦ اﻟﺬي ﻟﻪ ب – اﻟﺪﻳﻦ اﻟﺬي ﻋﻠﻴــﻪ اﳌﺬﻫﺐ اﳊﻨﺒﻠﻲ أ – اﻟﺪﻳﻦ اﻟﺬي ﻟﻪ ب – اﻟﺪﻳﻦ اﻟﺬي ﻋﻠﻴﻪ اﳌﺬﻫﺐ اﻟﻈﺎﻫﺮي أ – اﻟﺪﻳﻦ اﻟﺬي ﻟﻪ اﻟﺪﻳﻦ اﻟﺬي ﻋﻠﻴﻪ- ب ﻤﻊﻗﺮار ا –– اﻟﺸﻨﻘﻴﻄﻲ (٢) ﻦ ﻟﻪدَﻳ ﺧﻼﺻﺔ اﻵراء اﻟﻔﻘﻬﻴﺔ ﰲ زﻛﺎة اﻟﺪﻳﻮن اﳌﺪﻳﻨﺔ • • ﻣﻨﻬﺞ ﺗﻘﺴﻴﻢ اﻵراء اﻟﻔﻘﻬﻴﺔ ﰲ زﻛﺎة اﻟﺪﻳﻮن – – – – – ﻷﰊ ﻋﺒﻴﺪ – – – – – – – – – – – ﺣﺠﺔ ﻣﻦ ﻻ ﻳﺮى اﻟﺰﻛﺎة ﰲ اﻟﺪﻳﻦ ﻷﰊ ﻋﺒﻴﺪ ﺣﺠﺔ ﻣﻦ ﻳﺮى اﻟﺰﻛﺎة ﰲ اﻟﺪﻳﻦ ﺣﺠﺔ ﻣﻦ ﻳﺮى اﻟﺰﻛﺎة ﰲ اﻟﺪﻳﻦ ﺑﻌﺪ ﻗﺒﻀﻪ ﻷﰊ ﻋﺒﻴﺪ ﻷﰊ ﻋﺒﻴﺪ ﻋﻦ ﺳﻨﺔ واﺣﺪة،ﺣﺠﺔ ﻣﻦ ﻳﺮى اﻟﺰﻛﺎة ﰲ اﻟﺪﻳﻦ ﺑﻌﺪ ﻗﺒﻀﻪ ﻻﺑﻦ زﳒﻮﻳــﻪﻷﰊ ﻋﺒﻴﺪ ﺣﺠﺔ ﻣﻦ ﻳﺮى اﻟﺰﻛﺎة ﰲ اﻟﺪﻳﻦ ﺑﻌﺪ ﻗﺒﻀﻪ ﻟﻠﺴﻨﻮات اﳌﺎﺿﻴﺔ ﻷﰊ ﻋﺒﻴﺪ اﻟﻄﺮﻳﻘﺔ اﶈﺎﺳﺒﻴﺔ ﰲ زﻛﺎة اﻟﺪﻳﻦ ﺑﻌﺪ ﻗﺒﻀﻪ ﻟﻠﺴﻨﻮات اﳌﺎﺿﻴﺔ ﺣﺠﺔ ﻣﻦ ﻳﺮى زﻛﺎة اﻟﺪﻳﻦ ﻋﻠﻰ اﳌﺪﻳﻦ ﻻ ﻋﻠﻰ اﻟﺪاﺋﻦ ﻻﺑﻦ زﳒﻮﻳﻪﻷﰊ ﻋﺒﻴﺪ ﲢﻘﻴﻖ ﰲ ﻣﻌﲎ اﻟﻌﺒﺎرة: اﻟﺪﻳﻦ اﳌﺮﺟﻮ وﻏﲑ اﳌﺮﺟﻮ ﻻﺑﻦ زﳒﻮﻳﻪﻷﰊ ﻋﺒﻴﺪ وﻏﲑ اﳌﺮﺟﻮ ﻻ زﻛﺎة ﻓﻴﻪ،ﻣﻨﺎﻗﺸﺔ رأي ﻣﻦ ﻳﻘﻮل ﺑﺄن اﻟﺪﻳﻦ اﳌﺮﺟﻮ زﻛﺎﺗﻪ ﺑﻌﺪ ﻗﺒﻀﻪ دﻳﻮن ﺣﺎﻟﹼﺔ ودﻳﻮن ﻣﺆﺟﻠﺔ … –– ﻗﻴﻤﺔ اﻟﺰﻣﻦ ﰲ زﻛﺎة اﻟﺪﻳﻮن اﳌﺆﺟﻠﺔ ﻫﻞ ﺗﺰﻛﻰ ﺑﻘﻴﻤﺘﻬﺎ اﻻﲰﻴﺔ أم ﺑﻘﻴﻤﺘﻬﺎ اﳊﺎﻟﻴﺔ ؟ ﻃﺮﻳﻘﺔ ﻓﻘﻬﻴﺔ ﻗﺪﳝﺔ ﳊﺴﺎب اﻟﻘﻴﻤﺔ اﳊﺎﻟﻴﺔ ﻟﻠﺪﻓﻌﺎت اﻟﺪورﻳﺔ اﳌﺆﺟﻠﺔ ﻫﻞ ﻓﻴﻬﺎ زﻛﺎة ؟: اﻟﻘﺮوض ﻻﺑﻦ زﳒﻮﻳﻪﻷﰊ ﻋﺒﻴﺪ اﻟﺴﻨﺪات واﻟﻘﺮوض اﻟﺮﺑﻮﻳﺔ ﻫﻞ ﳚﻮز اﺣﺘﺴﺎب اﻟﺪﻳﻦ ﻣﻦ اﻟﺰﻛﺎة ؟ – ﻻﺑﻦ زﳒﻮﻳﻪ ﻷﰊ ﻋﺒﻴﺪ – ﻷﰊ ﻋﺒﻴﺪ – – ﻣﻨﺎﻗﺸﺔ أﰊ ﻋﺒﻴﺪ ﰲ ﺗﻌﻠﻴﻞ ﻗﻮل ﻣﻦ رﺧﺺ ﰲ اﺣﺘﺴﺎب اﻟﺪﻳﻦ ﻋﻠﻰ اﳌﻌﺴﺮ ﻣﻦ زﻛﺎة ﻣﺎﻟﻪ ﻷﰊ ﻋﺒﻴﺪ ﻷﰊ ﻋﺒﻴﺪ (٣) دﻳﻦ ﻋﻠﻴﻪ ﺧﻼﺻﺔ اﻵراء اﻟﻔﻘﻬﻴﺔ ﰲ اﻟﺪﻳﻮن اﻟﺪاﺋﻨﺔ • • ﺣﺠﺔ ﻣﻦ ﻻ ﻳﺴﻘﻂ اﻟﺪﻳﻮن اﻟﱵ ﻋﻠﻴﻪ – – – – ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ اﻟﺪﻳﻮن اﻟﱵ ﻋﻠﻴﻪ ﻛﻠﻬﺎ ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ اﻟﺪﻳﻮن اﳊﺎﻟﹼﺔ دون اﳌﺆﺟﻠﺔ ﻋﺒﺪ اﻟﺮزاقﻷﰊ ﻋﺒﻴﺪ ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ اﻟﺪﻳﻮن ﻣﻦ اﻷﻣﻮال اﻟﺒﺎﻃﻨﺔ دون اﻟﻈﺎﻫﺮة ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ اﻟﺪﻳﻮن ﰲ ﺑﻌﺾ اﻷﻣﻮال اﻟﻈﺎﻫﺮة دون ﺑﻌﺾ ﻷﰊ ﻋﺒﻴﺪ ﻷﰊ ﻋﺒﻴﺪ وﻫﻜﺬا، ودﻳﻦ اﳌﺎﺷﻴﺔ ﻣﻦ اﳌﺎﺷﻴﺔ،ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ دﻳﻦ اﻟﺰرع ﻣﻦ اﻟﺰرع ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ اﻟﺪﻳﻮن ﻣﻦ أﻣﻮال اﻟﻘﻨﻴﺔ ﻻ ﻣﻦ أﻣﻮال اﻟﺰﻛﺎة ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ اﻟﺪﻳﻮن اﻟﺘﺠﺎرﻳﺔ دون اﻟﺸﺨﺼﻴﺔ ﺣﺠﺔ ﻣﻦ ﻳﺴﻘﻂ دﻳﻮن اﻟﻌﺒﺎد دون دﻳﻮن اﷲ ﻛﻴﻒ ﻳﻄﺮح اﻟﺪﻳﻦ ﻣﻦ أﻣﻮال اﳌﺰﻛﻲ ؟ أﻣﺜﻠﺔ ﻋﻤﻠﻴﺔ وﺟﻮد ﻣﺎل زﻛﻮي واﺣﺪ: اﻟﻔﺮض اﻷول وﺟﻮد ﻣﺎﻟﲔ زﻛﻮﻳﲔ: اﻟﻔﺮض اﻟﺜﺎﱐ وآﺧﺮ ﻏﲑ زﻛﻮي، وﺟﻮد ﻣﺎل زﻛﻮي: اﻟﻔﺮض اﻟﺜﺎﻟﺚ ﺿﺮورة ﲢﻘﻴﻖ اﻟﺘﻮازن ﰲ اﳌﻌﺎﻣﻠﺔ ﺑﲔ اﻟﺪﻳﻮن اﻟﺪاﺋﻨﺔ واﳌﺪﻳﻨﺔ ﻓﺘﻮى اﳍﻴﺌﺔ اﻟﺸﺮﻋﻴﺔ اﻟﻌﺎﳌﻴﺔ ﻟﻠﺰﻛﺎة: اﻟﺪﻳﻮن اﻻﺳﺘﺜﻤﺎرﻳﺔ واﻹﺳﻜﺎﻧﻴﺔ ﻫﻞ ﻳﺼﺢ اﻟﻘﻮل ﺑﺄن اﻟﺪﻳﻦ اﻟﺪاﺋﻦ ﻳﺰﻛﻰ ؟ – اﳌﻮدودي ﻣﺎ اﻟﻔﺮق ﺑﲔ اﻟﻘﻮل ﺑﺄن اﻟﺪﻳﻦ اﻟﺬي ﻋﻠﻴﻪ ﻳﺴﻘﻂ أم ﻻ ﻳﺴﻘﻂ ؟ واﻟﻘـﻮل ﺑﺄن اﻟﺪﻳﻦ ﳝﻨﻊ اﻟﺰﻛﺎة أم ﻻ ﳝﻨﻊ ؟ ﻧﻘﺪ ﻃﺮﻳﻘﺔ اﻟﺪﻛﺘﻮر ﺷﺒﲑ ﰲ ﻣﻌﺎﳉﺔ اﻟﺪﻳﻦ اﻟﺬي ﻋﻠﻴﻪ ﻟﺸﺒﲑ ﻷﺑﻮ ﺳﻠﻴﻤﺎنﻣﻔﻠﺢﻻﺑﻦ ﻟﺸﺒﲑ (٤) ﻣﺎ ﻳﻠﺤﻖ ﺑﺎﻟﺪﻳﻮن ﰲ اﳊﻜﻢ (٥) ﻣﺼﺮف اﻟﻐﺎرﻣﲔ ﻣﻘﺪﻣﺔ اﻟﻐﺎرﻣﻮن ﻫﻞ ﻳﻘﻀﻰ دﻳﻦ اﳌﻴﺖ ﻣﻦ اﻟﺰﻛﺎة ؟ ﻻﺑﻦ زﳒﻮﻳﻪ أﲪﺪواﺑﻦ ﻣﺎﺟﻪواﻟﺘﺮﻣﺬيأﰊ داود اﺑﻦ ﺗﻴﻤﻴﺔ – ﻫﻞ ﳚﻮز إﻋﻄﺎء ﻗﺮوض ﺣﺴﻨﺔ ﻣﻦ ﻣﺼﺮف اﻟﻐﺎرﻣﲔ ؟ (٦) ﺗﻄﺒﻴﻘﺎت ﻣﻌﺎﺻﺮة ـﺎﺑﺪﻳﻦ اﺑﻦ ﻋـ دﻳﻮن ﻟﻪ • اﻟﻮداﺋﻊ واﳊﺴﺎﺑﺎت اﳉﺎرﻳﺔ ﻟﺪى اﳌﺼﺎرف • أوراق اﻟﻘﺒﺾ • اﻹﻳﺮادات اﳌﺴﺘﺤﻘﺔ ﻏﲑ اﳌﻘﺒﻮﺿﺔ ﺎ• اﳌﺼﺮوﻓﺎت اﳌﺪﻓﻮﻋﺔ ﻣﻘﺪﻣ دﻳﻮن ﻋﻠﻴﻪ • أوراق اﻟﺪﻓـﻊ • ﳐﺼﺺ إﺟﺎزات اﻟﻌـﺎﻣﻠﲔ ﺎﻳﺔ اﳋﺪﻣــﺔ • ﳐﺼﺺ ﺎ• اﻹﻳﺮادات اﳌﻘﺒﻮﺿﺔ ﻣﻘﺪﻣ … ﳏﺎﺳﺒﻴﺎﹰﻣﻼﺣﻈﺔ اﳌﺼﺮوﻓﺎت اﳌﺴﺘﺤﻘﺔ ﻏﲑ اﳌﺪﻓﻮﻋﺔ (٧) ﻣﺴﺎﺋﻞ أﺧﺮى ﻣﻔﻴﺪة ـﻤﺎرزﻛﺎة اﳌﺎل اﻟﻀ (زﻛﺎﺗﻪ ﻋﻠﻰ ﻣﻦ ﻳﺄﻛﻞ ﻣﻬﻨﺄه )ﻋﻠﻰ اﳌﺪﻳﻦ زﻛﺎة ﻣﺎ ﻻ ﳝﻠﻚ ﻻﺑﻦ زﳒﻮﻳﻪﻷﰊ ﻋﺒﻴﺪ ﻻﺑﻦ زﳒﻮﻳﻪﻷﰊ ﻋﺒﻴﺪ ﻗﻴﻤﺔ اﻟﺰﻣﻦ: ا ﺗﺴﺎوي ﺳﺘﺔ ﻣﺆﺟﻠﺔﲬﺴﺔ ﻧﻘﺪ … ﻫﻞ ﲡﺐ اﻟﺰﻛﺎة ﰲ اﻟﻌﲔ أم ﰲ اﻟﺬﻣﺔ ؟ ﻫﺬه زﻛﺎة ﻧﻘﻮد ﻻ زﻛﺎة دﻳﻮن (ﺎ ﺗﺆدي إﱃ اﻟﺜﱢﲎ )اﻻزدواجﻣﺬاﻫﺐ ﰲ زﻛﺎة اﻟﺪﻳﻮن زﻋﻢ ﺑﻌﺾ اﻟﻔﻘﻬﺎء أ ﺧﺎﲤـﺔ – – – – – – اﳌﺮاﺟﻊ ﻻﺑﻦ ﻋﺒﺪ اﻟﱪ ﻻﺑﻦ ﳒﻴﻢ ﻟﻠﺸﻨﻘﻴﻄﻲ ﻟﻺﻣﺎم اﻟﺸﺎﻓﻌﻲ زﳒﻮﻳﻪﻻﺑﻦ ﻋﺒﻴﺪﻷﰊ ﳒﻴﻢﻻﺑﻦ اﳌﺮﺗﻀﻰﻻﺑﻦ ﻟﻠﻜﺎﺳﺎﱐ اﻟﻘﻴﻢﻻﺑﻦ رﺷﺪﻻﺑﻦ ﻟﻠﺰﻳﻠﻌﻲ ﻋﺎﺑﺪﻳﻦاﺑﻦ اﻟﺪﺳﻮﻗﻲ ﻟﻠﻤـﺎوردي ﻟﻺﻣﺎم ﳏﻤﺪ ﺑﻦ اﳊﺴﻦ اﻟﺸﻴﺒﺎﱐ ﻟﻠﻘﺮاﰲ ﻟﻠﺴﻴﺎﻏﻲ ﻟﻠﻨﻮوي ﻟﻠﻘﻨﻮﺟﻲ اﳍﻠﻴﻞﻟﺼﺎﱀ ﲪﺎدﻟﱰﻳﻪ اﻟﻀﺮﻳﺮﻟﻠﺼﺪﻳﻖ ﺳﻠﻴﻤﺎنأﺑﻮاﻟﻮﻫﺎبﻟﻌﺒﺪ ،ﶈﻤﺪ ﻋﺜﻤﺎن ﺷﺒﲑ ﻣﺎﺟﻪاﺑﻦ داودأﰊ اﻟﺒﻴﻬﻘﻲ اﻟﺘﺮﻣﺬي ﻟﻠﺸﻮﻛﺎﱐ ﺗﻴﻤﻴﺔاﺑﻦ اﳌﻮدودي ،ﻟﻨﻈﺎم اﳍﻤﺎمﻻﺑﻦ ﻣﻔﻠﺢﻻﺑﻦ ﻟﻠﻘﺮاﰲ اﻟﺰﺣﻴﻠﻲﻟﻮﻫﺒﺔ ﻟﻠﻘﺮﺿﺎوي اﻟﺴﻼمﻋﺒﺪﺑﻦﻟﻠﻌﺰ ﺟﺰيﻻﺑﻦ ﻟﻠﺴﺮﺧﺴﻲ ﻟﻠﻨﻮوي ﺣﺰمﻻﺑﻦ ﻣﺎﻟﻚﻟﻺﻣﺎم أﲪﺪاﻹﻣﺎم ،ﻋﺒﺪ اﻟﺮزاق ﻗﺪاﻣﺔﻻﺑﻦ رﺷـﺪاﺑﻦ اﻟﻌﺒﺎدياﻟﺴﻼمﻟﻌﺒﺪ ﻟﻠﺒﺎﺟﻲ ،ﻟﻠﺸﲑازي ﻣﺎﻟﻚﻟﻺﻣﺎم ﻟﻠﺮﻣﻠﻲ ﻟﻠﻐﺰاﱄ ﻟﻠﻐﺰاﱄ Zakah on Debts RAFIC YUNES AL-MASRI Islamic Economics Research Center King Abdulaziz University, Jeddah ABSTRACT. Normally researchers have treated debts, debit (owned) and credit (owed), differently. The author, in this paper, argues that both should be treated together justly and consistently. That is, if the total debit loans due and deferred – are added to the zakah base, then the total credit loans-due and deferred – must be excluded from the zakah base, and so on. The author is against differentiation between debit and credit loans as to include the former in the zakah base and exclude the latter, except when they are due at that time. In this case, ‘the due’ debit loans are to be added to the zakah base and the due credit loans are to be dropped from it, because the former is like in possession and the latter is just like paid one. He arrives at this conclusion after discussing various fiqhi opinions about debit and credit loans, and their contemporary applications.
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