Günümüz Gayrimenkul Mallarının Zekâtına Dair Görüşlerin Değerlendirilmesi
The Evaluation of the Views on the Zakāt of Real Estate Properties Nowadays

Summary/Abstract: Zakāt, which is registered as one of Islam’s five basis expressed by the words of the Messenger of Allah, is a foundation with a social function as well as a worship. Fiqh books which addressed the zakāt in the section of worship (‘ibādāt), has drawn the general framework by defining its descriptions, conditions and the goods which subject to zakāt. In the process of transition from the agricultural society to the industrial society, the understanding of production and trade has changed, it has begun to be talked about and discussed in the zakāt of the types of goods that have not been handled before. Islamic jurists have tried to find solutions to these new issues that emerged in the historical process, based on the general logic and principles of zakāt. One of these new issues faced by the Islamic jurists to solve is real estate and whether they are subject to zakāt. In the article, first of all, the concept of real estate according to Islamic law is addressed and the goods to be included in this scope are specified. Then, the reasons for the possession of real estate properties and the commercial quality, which is an important factor in determining whether a property is subject to zakāt, is emphasized. After that, positive and negative opinions about taxpayers are evaluated. Finally, the zakāt rates are specified which has to be given from real estates according to whether capital is taken into account or not.

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