İslâm Hukukunda Borcun Zekât Yükümlülüğüne Etkisi

The Impact of Debt on Zakat Obligations in Islamic Law

This study examines the relationship between debt and zakat in Islamic law, highlighting the effects of debt on individuals’ zakat obligations. It evaluates the impact of debt on wealth based on the fundamental principles of zakat and provides a detailed analysis of the views of jurists. Additionally, the relationship between debt and zakat, as established during the classical period, is re-examined in light of contemporary conditions. In the first chapter, the effects of debts on zakat obligations are explained, and the impacts of whether the repayment of debt is demanded or not, as well as the timing of repayment, on the zakat base has been examined in light of different approaches. The second chapter discusses which assets are to be deducted from the zakat base due to debts and categorizes debts based on the types of assets that caused them.

Keywords: İslamic Law, zakat, nisab of zakat, zakat base, debt, accelerated, deferred.