The major goal of the Islamic law of obligatory alms (zakat) at postgraduate level is to introduce candidates to the Islamic religious taxation and legal foundations and basics of the subject. The Islamic law of obligatory alms or zakat law is law that includes legal aspects which regulate the imposition calculation and subjects of taxation. The major function of the course therefore is to provide a sound understanding of how zakat law evolved and developed and to critically examine the significance of this law in the hierarchy of branches of Islamic law and Islamic state practices.
This manual has been designed for courses to be undertaken in both Muslim and non-Muslim jurisdictions. It does not come alone and is one part of a series of manuals which have been created for Islamic law modules. In order to maximise the use of this manual it is therefore strongly recommended that it be used in conjunction with the companion Sources of Islamic Law manual. This will enable students to understand the background to the origins and sources of Islamic law. A Glossary of Arabic Terms is a useful manual to consult for those students who may not be familiar with the Arabic language as it facilitates the understanding of some of the basic concepts of Islamic legal tradition. Equally useful is Approaches to Teaching and Learning Islamic Law which should be read together with this manual.
