KINGDOM OF SAUDI ARABIA

Ministry of Higher Education

KING ABDULAZIZ UNIVERSITY
Islamic Economics Research Centre

Zakah:
A Bibliography

DR. ABDUL AZIM ISLAHI

Scientific Publishing Centre

King Abdulaziz University
Jeddah, Saudi Arabia

1426 / 2005
KINGDOM OF SAUDI ARABIA
Ministry of Higher Education
KING ABDULAZIZ UNIVERSITY
Islamic Economics Research Centre

Zakah:
A Bibliography

DR. ABDUL AZIM ISLAHI

Scientific Publishing Centre

King Abdulaziz University
P.O. Box 1540, Jeddah 21441
Kingdom of Saudi Arabia

1426 / 2005
 FOREWORD

We feel pleasure to present another bibliography on an important institution of

Islamic economy - zakah. The economic analysis of zakah is no doubt a
14th/20th century development and discovery of its economic significance may
be considered no less than a scientific miracle.

Dr Abdul Azim Islahi has made a commendable effort in this bibliography to

make it as comprehensive as possible. Thus, all types of available materials on
the subject in English language have been listed in it. With a view to enabling
easy search of the listed material, the original character of the author and his
title has been retained.

An interesting revelation in this work is that the first ever publication of 20th
century on economic significance of zakah was published in the prestigious
economic Journal, The Economic Journal, London, in 1939 under the editorship
of famous economist J. M. Keynes. It was authored by a non-Muslim Jitindra
Mohan Datta (of course, the note had many factual and conceptual errors).
Since then hundreds of articles and books have appeared on the subject. Yet
there are many issues that need fresh thinking and deep analysis. We hope that
like other bibliographies published by the Center this will be of great assistance
to the researcher community.

Dr. Mohammed Najeeb Ghazali

Director
Islamic Economics Research Center
King Abdulaziz University
Jeddah, Kingdom of Saudi Arabia

i
 CONTENTS

Page

A. Accounting and Auditing of Zakah 1

B. Assessment and Calculation 1
C. Collection, Administration and Management 2
D. Comparative Study 3
E. Consumption Function 4
F. Corporate Enterprises 4
G. Country Cases 5
G:1 Bangladesh, G:2 India, G:3 Indonesia, G:4 Kuwait,
G:5 Libya, G:6 Malaysia, G:7 Nigeria, G: 8 Pakistan,
G:8 Philippines, G:9 Saudi Arabia, G: 10 Sudan, G:11 Yemen
H. Development 10
I. Distribution and Redistribution Functions 10
J. Economic Analysis and Implications 11
K. Eradication of Poverty 14
L. Fiqh and Law of Zakah 15
M. Fiscal Policy 19
N. Historical Perspective 19
O. The Inner Meanings of Zakah 20
P. Investments 20
Q. Social Justice and Social Security 21
R. Religious Tax and Quasi State Revenue 22
S. Ushr (Tithe) 24
T. Miscellaneous 26
INDEX OF AUTHORS 30

iii
 ZAKAH: A BIBLIOGRPHY

A. Accounting and Auditing

A:1 Felamban, Mohammed Hashem (1984), al-Zakat and Evaluation of

Financial Reporting in Islam, University of New Haven (USA), M.S.
Thesis.

A:2 Khan, M. Akram, (2000), “Some Accounting Issues Relating to Zakah”,

Islamic Studies, Islamabad, Vol. 39, No.1, pp. 103-120.

A:3 Khan, M. Akram (2003), 'Zakah Accounting and Auditing Principles -

Rules and Experience in Pakistan', Islamic Economic Studies, (Jeddah,
Saudi Arabia), Vol.10, No.2, March, pp. 29-43.

A:4 Meera, A. Kameel M., (1992), “Assessing Zakat from General Accepted
Financial Statements”, Lights in Islamic Economics, International Islamic
University, Malaysia, Vol. 2, No. 2, March.

A:5 Qureshi, D.M., (1979), “Some Aspects of the Introduction of Zakah”,

Industrial Accountant, Karachi, (19:3), July-September, pp. 11-15.

See B:1, B:4, B:6, F:3.

B. Assessment and Calculation

B:1 el-Badawi, Mohamed, H., and Sultan M. Sultan, (1992), “Net Working
Capital vs. Net Owner’s Equity Approach to Computing Zakatable
Amount: A Conceptual Comparison and Application,” American Journal
of Islamic Social Sciences, Spring, Vol. 9, No. 1, pp. 69-85.

B:2 al-Hayyaf, Hussain (1988), The Calculation of Zakat, Sangmon State

University, M.A. Thesis.

B:3 Kahf, Monzer, (1980), The Calculation of Zakah for Muslims in North
America, Plainfield, Indiana, The Muslim Students’ Association of the
United State and Canada, 23 p.

B:4 Khan, M. Akram (2005), "Comment on Abdul Azim Islahi and M.

Obaidullah: Zakah on Stocks: Some Unsettled Issue", Journal of King

1
 Abdulaziz University: Islamic Economic, Jeddah,, Vol.18, No.1, pp. 41-
42.

B:5 Mushfiqur-Rahman (2003), Zakat Calculation – Primarily based on

Fiqhuz-Zakat by Yusuf al-Qaradawi, Leicester, U.K., the Islamic
foundation, 128pp.

B:6 Quraishi, Marghoob Ahmed (1997), Annual Zakat computation Guide,

Palo Alto.

See G:8/5, L:11, L:24.

C. Collection, Administration and Management

C:1 Abdullah, Ahmed Ali, (1995) “Zakatable Funds of the state and Modes of
Their Collection", in: el-Ashker and Sirajul Haq (eds.), Institutional
Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB,
pp. 119-48.

C:2 Ahmad, Manzoor, (1989), “Comments” on the paper of Fuad A. al-Omar

“Management of Zakah Through Semi-Government Institutions”, in: I.
A. Imtiazi et al. (eds.), Management of Zakah in Modern Muslim Society,
Jeddah: IRTI/IDB, pp. 153-56.

C:3 Ahmad, Salahuddin (ed.), (1988), Zakat and Ushr: Socio-Econo-

Administrative Implications, Dhaka, Islamic Economic Research Bureau,
42 p.

C:4 Central Zakat Administration (1982), The Zakat Manual, Islamabad,

Ministry of Finance, government of Pakistan, 212 + p.

C:5 Central Zakah Council Proceedings, Islamabad: Central Zakah

Administration, Vol. 1, 1983, pp. 202; Vol. 2, 1983, pp. 662; Vol. 3,
1986, pp. 579; Vol. 4, 1987, pp. 543; Vol. 5, n.d. pp. 66.

C:6 Kahf, Monzer, (1995), “Applied Institutional Models for Zakah

Collection and Distribution in Islamic Countries and Communities” in el-
Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah:
Dimensions and Implications, Jeddah, IDB/IRTI, pp. 197-228.

2
C:7 Khan, Muhammad Akram (1995), "Legal, Administrative, and Financial
Control", in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of
Zakah, Jeddah, IRTI/IDB, pp. 65-102.

C:8 Mohammad, Faiz (1995), “Relationship between Obligatory Official

Zakah Collection and Voluntary Zakah Collection by Charitable
Organizations”, in: el-Ashker and Sirajul Haq (eds.), Institutional
Framework of Zakah: Dimensions and Implications, Jeddah, IRTI, IDB,
pp. 163-195.

C:9 Al-Omar, Fouad Abdullah (1995), "General, Administrative and

Organizational Aspects", el-Ashker and Sirajul Haq (eds.), Institutional
Framework of Zakah, Jeddah, IDB/IRTI, pp. 21-59.

C:10 Al-Omar, Fuad A., (1989), “Management of Zakah Through Semi-

Government Institution”, in: I. A. Imtiazi et al. (eds.), Management of
Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 131-151.

C:11 al-Sawory, Ahmad Ali Muhammad (1995), "Legal, Administrative, and

Financial Control", in: el-Ashker and Sirajul Haq (eds.), Institutional
Framework of Zakah: Dimensions and Implications, Jeddah, IRTI/IDB,
pp. 103-117.

C:12 Yahya, A. F. M. (1988), "Problems and Difficulties in Zakat

Administration" in: Salahuddin Ahmad (ed.), Zakat and Ushr – Socio –
Econo – Administrative Implications, Dhaka, Islamic Economic Research
Bureau, pp. 38-42.

See G:2/1, G:2/2, G:3/1, G:4/1, G:6/1, G:6/2, G:7/1, G:8/4, G:8/5, G:8/6,
G:8/8, G:8/9, G:10/1, G:11/1, G:12/1, I:2, I:4, I:6, J:17, T:16.

D. Comparative Study

D:1 Adil, Mohammed Shoaib, (1997), “Zakat or Riba” Hamdard Islamicus

(Karachi), Vol. 20, No. 2, April-June, pp. 89-90.

D:2 Ahmad, Shaikh Mahmud, (1974), “Zakat” in: Economics of Islam, A

Comparative Study, Lahore, Sh. Muhmamad Ashraf, pp. 78-105.

D:3 Khan, Mehr Muhammad Nawaz, (1989), “Zakat Institution” in: Islamic
and Other Systems, Lahore, Islamic Book Service, pp. 220-42.

3
D:4 Raquibuzzaman, M., (1981), “Policy Implications of Introducing Zakah
into Bangladesh and Saudi Arabia”, in: M. Raquibuzzaman (ed.), Some
Aspects of the Economics of Zakah, Plainfield, North American Trust
Publications, pp. 209-223.

D:5 Scott, James, C., (1987), “Resistance without Protest and Without
Organization: Peasant Opposition to the Islamic Zakat and the Christian
Tithe”, Comparative Studies in Society and History, Vol. 29, pp. 417-
452.

D:6 Shim, Ui Sup, (1987), Zakat and Korean Kye as a Financial Institution in
the Early Communal Society: A Comparative Approach, Yarmouk,
Yarmouk University Mimeo, 29 p.

See B:1, C:8, C:10, G:1/2, G:4/3, G:8/7, G:11/2, Q:6, R:21.

E. Consumption Function

E:1 Iqbal, Munawar, (1985), “Zakat, Moderation and Aggregate

Consumption Function in an Islamic Economy”, Journal of Research in
Islamic Economics, Jeddah, Vol. 3, No. 1, pp. 45-61. Also in: Kahf,
Monzer (ed.), Economics of Zakah, pp. 109-144.

E:2 Khan, M. Fahim (1990), “Zakah, Moderation and Aggregate

Consumption in an Islamic Economy”, Journal of King Abdulaziz
University: Islamic Economics, Vol. 2, pp. 101-105.

F. Corporate Enterprises

F:1 Bawa, M. A., and Chika U. Aliyu, (1999), “Zakah on Corporate

Enterprises: Problems and Prospects” in: Bashar, Muhammad Lawal
Ahmad and Aminu Salihu Mikailu (eds.), Fiqh and Economics, Sokoto:
Usman Danfodio University, pp. 20-25.

F:2 Islamic Fiqh Academy (2000), “Payment of Zakat on Company Shares”

in: Resolutions and Recommendations of the Council of the Islamic Fiqh
Academy 1985 – 2000, Jeddah, IRTI/IDB, pp. 57-58.

4
F:3 Kamaluddin, K. K., (1991), Zakat Tax Accounting For Corporate
Enterprises, Sokoto (Nigeria), Usman Dan Fodiyo University, Ph.D.
Thesis, 379 p.

F:4 Qureshi, D. M., (1978), “Brief Note on Zakat on Stock in Trade”,

Mimeo.

See L:11.

G. Country Cases

G:1 Bangladesh

G:1/1 Azharuddin, M., (1988), “Role of Zakat in a Modern Economy

with Reference to Bangladesh,” in: Rafiqul-Islam Molla (et al.)
(eds.), Frontiers and Mechanics of Islamic Economics, Sokoto,
Nigeria, University of Sokoto, pp. 155-68.

G:1/2 Govt. of Bangladesh, (1985), “The Zakat (Collection and

Utilization) Rules, Thoughts on Economics, Vol. 6, pp. 32-36.

See C:3, C:12, D:4, L:12.

G:2 India

G:2/1 Faridi, F. R., (1995), “India”, (a case study of Zakah Management),

in: el-Ashker and Sirajul Haq (eds.), Institutional Framework of
Zakah: Dimensions and Implications, Jeddah, IRTI, IDB, pp. 231-
57.

G:2/2 Faridi, F. R., (1993), “An Analysis of Zakah System in India:

Collection and Distribution,” Journal of Objective Studies, Vol. 6,
No. 1, January, pp. 59-89.

G:3 Indonesia

G:3/1 Abdullah, Taufik., (1991) “Zakat Collection and Distribution in

Indonesia,” in: Mohamed Ariff (ed.), The Islamic Voluntary Sector
in Southeast Asia, Singapore: Institute of Southeast Asia Studies,
pp. 50-84.

5
G:4 Kuwait

G:4/1 al-Ajeel, Abd al-Qadir Dahi, (1995), “Kuwait” (A Case Study of

Zakah Management), in: el-Ashker and Sirajul Haq (eds.),
Institutional Framework of Zakah: Dimensions and Implications,
Jeddah, IRTI, IDB, pp. 259-95.

G:4/2 Kuwait Zakat House, Local and International Charitable Activities

(1992), Kuwait: Kuwait Zakat House, 103 p.

G:4/3 al-Muzaini, A. A. A., (1987), The System of Taxation and Zakat in

Kuwait, Exeter University, UK, 216 p.

G:5 Libya

G:5/1 al-Khui, Abu’l Qasim al-Musawi (1986), Libyan Act. No. 89, 1971
in Respect of Zakat (Translation by Ziauddin Ahmad), Islamic
Studies, Islamabad, Vol. 25, No. 3, pp. 349-368.

G:6 Malaysia

G:6/1 Abdul-Wahab, Mohamed Bin et al., (1995) “Malaysia” (A Case

study of Zakah Management), in: el-Ashker and Sirajul Haq (eds.),
Institutional Framework of Zakah: Dimensions and Implications,
Jeddah, IRTI, IDB, pp. 297-378.

G:6/2 Ghazali, Aidit, (1991), “Zakat Administration in Malaysia” in:

Ariff, Mohamed (ed.), Voluntary Sector, in Southeast Asia,
Singapore, Institute of Southeast Asian Studies, pp. 85-117.

G:6/3 Khalid, Abdul Fatah bin Haji, (1988), “Zakat” in: Islamic Law and
Land in the State of Selangor, Malaysia, Edinburgh, University of
Edinbursh, Ph.D. Thesis, pp. 290-316.

G:6/4 Muhammad, Abdul Aziz bin (1993), Zakat and Rural Development
in Malaysia, Kuala Lumpur, Berita Publishing, 235 p.

G:6/5 Mustapha, Nik – b. H. N. Hassan, (1987), “Zakat in Malaysia –

Present and Future Status”, Journal of Islamic Economics, Kuala
Lumpur, August-September, vo.1, no.1, pp. 47-75. Also in: Sadeq,
A. M. et al (1991), Development and Finance in Islam, Selangor,
Malaysia, International Islamic University Press, pp. 213-238.

6
G:6/6 Saleh, M. Ismail, (1980), “Distribution of Zakah Burden on Padi
Resources in Malaysia”, in: Raqibuzzaman (ed.), Some Aspects of
Economics of Zakah, AMSS, Plainfield, Indiana, American Trust
Publications, USA, pp. 80-15.

G:6/7 Taib, Nasseri, (1988), ‘Zakat’, in: Islam and Eradication of

Poverty: An Ethical Dimension of Development with Special
Reference to Malaysia Five Year Plans, Philadelphia (USA),
Temple University, Ph.D. Thesis.

G:7 Nigeria

G:7/1 Balogun, S.U. (1999), “Re-appriasal of the Method of Collection

and Distribution of Zakah in Nigeria” in: Bashar, M.A.L and
Aminu S.M. (eds.), Fiqh and Economics, Sokoto: Usman Danfodio
University, pp. 39-47.

G:8 Pakistan

G:8/1 Ahmed, Irshad, (1983), Zakah and Ushr, System in Pakistan,

(Draft), Islamabad, Central Zakat Administration, Government of
Pakistan.

G:8/2 Butt, Parvez Ahmad, (1995), “Pakistan” (a case study of zakah

management), in: el-Ashker and Sirajul Haq (eds.), Institutional
Framework of Zakah: Dimensions and Implications, Jeddah, IRTI,
IDB, pp. 379-401.

G:8/3 Clark, G., (1987), “Pakistan’s Zakah and ‘Ushr as a Welfare

System”, in: Anita M. Weiss (ed.), Islamic Reassertion in Pakistan,
Lahore: Vangaurd Books, pp. 79-96.

G:8/4 Federal Bureau of Statistics, (1988), Survey of Social and

Economic Impact of Zakat and Ushr on Individuals and
Households, Government of Pakistan, 129 p.

G:8/5 Imtiazi, I. A., (1985), A Model for Assessment, Collection and

Disbursement of Zakah (Case Study of Pakistan), Journal of
Islamic Banking and Finance, vol.2, no. 3, July-December, pp. 25-
79.

7
G:8/6 Imtiazi, I. A., (1989), “Organization of Zakah: The Pakistan Model
and Experience, in: I.A. Imtiazi et al. (eds.), Management of Zakah
in Modern Muslim Society, Jeddah: IRTI/IDB, pp. 157-176.

G:8/7 International Institute of Islamic Economics (1990), Evaluation of

Zakah and Ushr System in Pakistan (Draft), Islamabad.

G:8/8 Khan, Abdul Jabbar, (1989), “Comments” on Imtiazi’s paper

‘Organization of Zakah: The Pakistan Model and Experience’ in: I.
A. Imtiazi et al. (eds.), Management of Zakah in Modern Muslim
Society, Jeddah: IRTI/IDB, pp. 177-86.

G:8/9 Khan, M. Akram, (1993), “An Evaluation of Zakah Control

System in Pakistan”, Islamic Studies, Islamabad, Vol. 32, No. 4,
Winter, pp. 413-32.

G:8/10 Mohammad, Faiz (1992), Evolution of Zakah and Ushr in

Pakistan, A Study Sponsored by the Central Zakah Administration
of Pakistan, 210 p. (mimeo)

G:8/11 Nazir, Khalid, (1996), “Zakat and Ushr System in Pakistan”,

Islamic Studies, Vol. 35, No. 3, Autumn, pp. 333-343.

G:8/12 Pakistan Council of Islamic Ideology (1981), Introduction of Zakat

in Pakistan, Islamabad: the Council, 85 pp.

G:8/13 Pakistan Directorate of Films and Publications (1989), Zakat and

Ushr Enforced: Announcement of General Ziaul Haq, Islamabad,
54 pp.

G:8/14 Pakistan Ministry of Law (1980), Zakat and Ushr Ordinance (xvii
of 1980), Karachi: Law Publishers, 70 pp.

G:8/15 Report of the Committee Appointed by the Prime Minister of

Review of the Existing System of Zakat and Ushr, (1992),
Islamabad, Central Zakat Administration, Government of Pakistan.

G:8/16 Sabzwari, M. A., (1979), Zakah and Ushr with Special Reference
to Pakistan, Karachi, Industrial Printing Press, 64 p.

8
G:8/17 Shirazi, Nasim Shah (1996), System of Zakat in Pakistan: An
Appraisal. Islamabad: International Institute of Islamic Economics,
International Islamic University.

G:8/18 Tanzilur-Rahman, (n.d.), Introduction of Zakah in Pakistan,

Islamabad: Council of Islamic Ideology, 85 p.

G:8/19 Zakah and Ushr Ordinance, (1980), Government of Pakistan

Ordinance No. XVIII of 1980, dated 20-06-1980, and Zakah and
Ushr (Amendment) Ordinance, 1980, Ordinance No. LII of 1980,
dated 29-10-1980).

See A:2, C:4, C:5, I:9, K:3, K:6, K:7, K:8, T:16.

G:9 Philippines

G:9/1 Abubakar, Carmen A., (1991) “Zakat and Sadaqa Practices Among
the Moros of the Philippines”, in: Ariff Mohamed (ed.), Voluntary
Sector in Southeast Asia, Singapore: Institute of Southeast Asia
Studies, pp. 168-191.

G:10 Saudi Arabia

G:10/1 Jamjoom, Abdul Aziz M. Rashid, (1995), “Saudi Arabia” (A Case

Study of Zakah Management), in: el-Ashker and Sirajul Haq (eds.),
Institutional Framework of Zakah: Dimensions and Implications,
Jeddah, IRTI, IDB, pp. 403-16.

G:10/2 Regulations for Income Tax, Road Tax, and Zakat (1978), Saudi
Arabia, Ministry of Finance and National Economy, 555 p.

G:10/3 Salama, Abdin Ahmad, (1982), “Fiscal Analysis of Zakah with

Special Reference to Saudi Arabia’s Experience” in: Mohamed
Ariff (ed.), Monetary and Fiscal Economics, Jeddah, ICREI, pp.
341-364, also in: Gulaid, Mahamoud, pp. 387-417.

See D:4

G:11 Sudan

G:11/1 Mohammad, Mohammad Ibrahim, (1995), “Sudan” (A Case Study

of Zakah Management), in: el-Ashker and Sirajul Haq (eds.),

9
 Institutional Framework of Zakah: Dimensions and Implications,
Jeddah, IRTI, IDB, pp. 417-37.

G:11/2 Sadeq, Abul Hasan, (1990), “Voluntary and Compulsory

Applications of Zakah: A Case Study of Sudan 1405 – 1410H”,
Paper Presented at the Third International Conference on Zakah,
Kuala Lumpur, Malaysia, 14-17 May.

G:12 Yemen

G:12/1 al-‘Adi, Muhammad Yahya Hussein, (1995), “Yemen” (a case

study of Zakah management), in: el-Ashker and Sirajul Haq (eds.),
Institutional Framework of Zakah: Dimensions and Implications,
Jeddah, IRTI, IDB, pp. 439-69.

H. Development and Zakah

H:1 Awan, M. Mahmood, (1980), “Economic Policy for Development – A

Treatise on Zakah”, in: Raquibuzzaman (ed.), Some Aspects of the
Economics of Zakah, Plainfield (Indiana): American Trust Publication,
pp. 185-207.

H:2 Jamal, Mohammad bin, (1964), “Zakat – A Socio-Economic Power for

the Development and Progress of the Muslim Community,” World
Muslim League, Singapore, Vol. 1, No. 6, pp. 47-52.

See G:6/4, G:6/5, J:9.

I. Distribution and Redistribution Functions

I:1 al-Abdin, Tayib Zein (2003), 'The Disbursement of Zakah', Islamic

Studies (Islamabad, Pakistan), Vol.42, No.1, Spring, pp.126-136.

I:2 Ahmad, Ziauddin, (1989), “Comments” on M. A. Mannan’s “Effects of

Zakah Assessments and Collection on the Redistribution of Income in
Contemporary Muslim Countries", in: I. A. Imtiazi et al (eds.),
Management of Zakah in Modern Muslim Society, Jeddah: IRTI/IDB, pp.
51-56.

10
I:3 Habibur-Rehman, S.M., (1980), “Zakah – A Case of Equitable
Distribution of Income and Wealth”, in: Thought on Islamic Economics,
No. 17, pp. 94-101.

I:4 Mannan, M. A., (1989), “Effects of Zakah Assessment and Collection on

the Redistribution on Income in Contemporary Muslim Countries”, in: I.
A. Imtiazi et al. (eds.), Management of Zakah in Modern Muslim Society,
Jeddah: IRTI/IDB, pp. 29-50.

I:5 Mannan, M. A., (1983), “Zakah, Its Distribution and Inter-poor

Distributional Equity”, Thoughts on Economics, Dacca, Vol. 4, No. 8, pp.
2-14, also (1984) in: The Making of Islamic Economics Society, Cairo:
International Association of Islamic Banks, pp. 332-46.

I:6 Raquibuz-Zaman, M., (1987), Some Administrative Aspects of the

Collection and Distribution of Zakah and The Distribution Effects of the
Introduction of Zakah into Modern Economies, Jeddah, Scientific
Publishing Centre, King Abdulaziz University, 74 p.

I:7 al-Sa’adi, Abdullah Juma’an Saeed, (1986), “Benefits Paid from Zakat
Fund”, in: Fiscal Policy in the Islamic State, (Translated by Ahmad al-
Anani, Newcastle, England, Lyme Books Ltd, pp. 151-74.

I:8 Sadeq, Abul Hasan, (1994), A Survey of the Distribution of Zakah: Issues,
Theories and Administrations, Jeddah, IRTI/IDB, 71 p.

I:9 Suleman, R. M. U. (1980), “Distribution Aspects of Zakat” in: Economic

System of Islam, Proceeding of a Seminar Organized by the National
Bank of Pakistan, Karachi, Economic Research and Statistics Wing,
National Bank of Pakistan, pp. 321-327.

I:10 al-Zehily, Mohammed, (1990), “The Ways of Distributing Alms-Zakat”,

Risalat al-Jihad, Paolu, Malta, No. 74, Autumn, pp. 153-6.

See C:6, G:6/4, G:7/1, G:8/5.

J. Economic Analysis and Implications

J:1 Abdelhafid, Belrabi, (1992), “The Economics of Zakat” in: Towards an

Islamic Economic System, Cincinnati, University of Cincinnati (USA),
Ph.D. Thesis, pp. 147-179.

11
J:2 Abu-Wahid, N. M., (1985), "Economic Implications of Zakat”, Muslim
World League Journal, Makkah, June-July, Vol. 12, Nos. 9-10, pp. 5-8.

J:3 Afzal-ur-Rahman, (1976), “Zakat” in: Economic Doctrines of Islam,

Lahore, Islamic Publications Ltd., Vol. 3, pp. 191-264.

J:4 Ahmad, Shaykh (ed.), (n.d.), Some Socio-Economic Aspects of Zakat:

Pakistan Institute of Arts and Design.

J:5 Ahmad, Syed Thanvir, (1993), “Economic Significance of Zakat Needs

Recognition”, Islamic Voice, (Bangalore), p. 20.

J:6 Ahmad, Ziauddin, (1981), “Zakah and Economic Well Being,”, Islamic
Studies, Islamabad, Vol. 20, No. 1, Summer, pp. 23-43.

J:7 Ahmed, Afazuddin, (1952), “Economic Significance of Zakah”, Islamic

Literature, Lahore, Vol. 4, No. 8, August, pp. 5-11.

J:8 Akkas, S. M. Ali (2000), “Towards Institutionalizing Zakah at Private

Level”, Thoughts on Economics (Dhaka), Vol. 10, Nos. 3&4, July-
December, pp. 35-51.

J:9 el-Ashker, Abdel-Fattah and Muhammad Sirajul Haq (eds.), (1995),

Institutional Framework of Zakah: Dimensions and Implications, Jeddah,
IRTI, IDB, 510 p.

J:10 Choudhury, M. A., and Hassan, M. Kabir, (2001), ‘The Role of Zakah in
an Interactive Model of Non-Wage Labour Force Activity.’ Review of
Islamic Economics, (Leicester U.K.) No. 10, pp. 41-65.

J:11 Choudhury, Nuimuddin, (1983), “Aggregate demand and Al-Zakah”,

Thoughts on Economics, Vol. 4, No. 9, pp. 1-8.

J:12 Datta, Jitindra Mohan (1939), “Zakat: The Economic Basis of Islamic
Tithe”, The Economic Journal, London, Vol. XLIX, No. 4, June, pp. 365-
369.

J:13 Diabi, Ali, (1993), “The Concept of Zakah Evasion: An Economic

Interpretation”, Review of Islamic Economics, Leicester (U.K.), Vol. 2,
No. 2, pp. 17-28.

12
J:14 Ghazali, Aidit, (1988), “The Phenomenon of Zakat Payment through
Unofficial Channels – An Empirical Analysis,” Kulliyyah of Economics,
International Islamic University, Malaysia.

J:15 Hussain, Aftab, (1989), “Comments” on Sabahuddin Zaim’s Paper

‘Recent Interpretation of the Economic Aspects of Zakah’, in: I. A.
Imtiazi et al. (eds.), Management of Zakah in Modern Muslim Society,
Jeddah: IRTI/IDB, pp. 121-30.

J:16 Imtiazi, I. A. et al. (eds.), (1989), Management of Zakah in Modern

Muslim Society, Jeddah: IRTI/IDB, 236 p.

J:17 Islahi, Abdul Azim, (1984), “Economic Significance of Zakah”, in:

Economic Thought of Ibn al-Qayyim, Jeddah, International Centre for
Research in Islamic Economics, pp. 7-11.

J:18 Kahf, Monzer, (1986), Comments on S. Tag el-Din’s “Allocative and

Stabilizing Functions of Zakat in an Islamic Economy”, Paper Presented
at the International Seminar on Fiscal Policy and Development Planning
in an Islamic State, Islamabad

J:19 Kahf, Monzer (ed.), (1997), Economic of Zakah, Jeddah, IRTI/IDB,

698 p.

J:20 Mahmoud, Mabid, (1974), “Frictions, Power Rationing and al-Zakat”, in:
Association of Muslim Social Scientists Proceedings of the Third
National Seminar, Gary, Indiana, USA, Association of Muslim Social
Scientists, pp. 29-43.

J:21 Metawally, M. M., and A. Chowdhury, (1983), “Enforcement of Zakat in

Contemporary Muslim Countries: A Practical Model”, Journal of Islamic
Banking and Finance, Karachi, Vol. 19, No. 3, July, pp. 28-41.

J.22 Raquibuzzaman, M. (ed.), (1980), Some Aspects of the Economics of

Zakah, Plainfield (Indiana), American Trust Publications, 229 p.

J:23 Sato, H., (1987), Understanding Zakat: An Inquiry into the

Methodological Problems of the Science of Economics, Niigata (Japan),
Institute of Middle Eastern Studies, 115 p.

J:24 Shaik, Abdool Aziz, (1980), “Concept of Zakah: A Survey of Qur’anic

Texts and Their Explanation in Shari’ah and Contemporary Economics”,

13
 in: M. Raquibuzzaman (ed.), Some Aspects of the Economics of Zakah,
Plainfield, North American Trust Publications, pp. 3-68.

J:25 Tag-el-Din, Saifeddin, (1995), “Allocative and Stabilizing Functions of

Zakat in an Islamic Economy”, in: Gulaid, Mahamoud A. and Abdullah,
Mohamed Aden (eds.), Readings in Public Finance in Islam, Jeddah,
IRTI/IDB, pp. 327-56, First Published in (1986) Journal of Islamic
Banking and Finance, Vol. 3, No. 4, October-December, pp. 43-48.

J:26 Zaim, Sabahuddin, (1989), “Recent Interpretations on Economic Aspect

of Zakah” in: Imtiazi, I. A., et al., Management of Zakah in Modern
Muslim Society, Jeddah, IRTI/IDB, pp. 101-120.

J:27 Zohurul-Islam, M., (1986), “Abstract of the Socio-Economic Analysis of

al-Zakat”, Thought on Economics, Dhaka, Vol. 7, No. 3, pp. 55-6.

J:28 Zohurul-Islam, Mohammad, (1988), “The Socio-economic Analysis of

al-Zakah: Its Significance in Qualifying the Community Life of Islam,”
in: Ahmad Salahuddin, Zakat and Ushr: Socio-Econo Administrative
Implications, Dhaka, Islamic Economic Research Bureau, pp. 1-29.

See A:5, D:2, E:1, E:2, G:1/1, G:8/12, G:10/3, P:1, P:2.

K. Eradication of Poverty

K:1 Abdullah, S. M., (1976) “Zakat and Poverty – A Comment”, Voice of

Islam, Karachi, Vol. 24, No. 4, January, pp. 194-98.

K:2 Ahmed, Habib (2004), Role of Zakah and Awqaf in Poverty Alleviation,
Jeddah, IRTI/IDB, 114 pp.

K:3 Anwar, M., (1991), “Comment on ‘Prospects of Poverty Eradication

Through the Existing Zakah System in Pakistan’ by Faiz Muhammad”,
Pakistan Development Review, Vol. 30, No. 4, pp. 128-29.

K:4 Izadi, Ali M., (1974), “The Role of az-Zakat ( An Institutionalized

Charity) in an Islamic System of Economics in Curing the Poverty
Dilemma”, Proceedings of the Third National Seminar, Gary, Indiana,
USA, Association of Muslim Social Scientists, pp. 9-18.

K:5 al-Labban, Ibrahim, (1967), “Islam is the First Religious System to

Recognize the Right of the Poor to the Wealth of the Rich (Ali Ibn Hazm

14
 994-1069 CE)”, Islamic Review, London: No. 55, August, pp. 14-19, 33.
Also in: the Proceeding of the First Conference of the Academy of
Islamic Research, al-Azhar, 1964, pp. 167-86.

K:6 Malik, Shahnawaz, (1992), “Lump-sum Income Transfer as a Measure

for Poverty Alleviation: Zakat of Ushr in Pakistan”, Journal of Rural
Development and Administration, (Peshawar), Vol. 24, No. 2, pp. 98-101.

K:7 Mohammad, Faiz (1991), “Prospects of Poverty Eradication through the

Existing Zakat System in Pakistan”, The Pakistan Development Review,
Vol. 30, No. 4, Part II, winter, pp. 1119-29.

K:8 Mubasher, Yusuf (1980), "Zakat – Plenty for the poor", Pakistan
Economist, Vol. 20, No. 43, pp.16-17, 29.

K:9 Zein al-Abidin, al-Tayib, (1997), “Zakat and Alleviation of Poverty in the
Muslim World”, Hamdard Islamicus (Karachi), Vol. 20, No. 2, pp. 65-
82.

See G:6/8, L:3

L. Fiqh and Law of Zakah

L:1 Abu Saud, M., (1988), About the Fiqh of Zakat, Cincinnati (Ohio, USA),
Zakat and Research Foundation, 44. p.

L:2 Abu Zahrah (1965), “The Zakat”, in: Proceedings of the Second
Conference of the Academy of Islamic Research, Al-Azhar (Cairo), pp.
123-165.

L:3 Ajijola, al-Hajj A. D., (2003), Zakat or Alms Giving, New Delhi, Adam
Publishers, 70 p.

L:4 Bakhtiyar, Laleh (1996), “Prescribed Poor-Due”, in: Encyclopedia of

Islamic Law: A Compendium of the Major Schools, Chicago (USA):
ABC International Groups Inc. pp.229-245.

L:5 al-Budayuni, M. Tayyib Bakhsh, (n.d.), “Kitab al-Zakat” in A Short

Handbook of Fiqh, Lahore: Kazi Publications, pp. 53-57.

15
L:6 Calder (1955), “Exploring God’s Law: Muhammad ibn Sahl al-Sarakhsi
on Zakat” in: C. Toll and J. Skovgaard-Peterson (eds.), Law and Islamic
World Past and Present, Copenhagen, pp.57-73.

L:7 Dallah Albarakah, (1994), “Zakah” in: Fatawa: Shariah Rulings on

Economics, Jeddah: Dallah Albarakah Research and Development
Department, pp. 65-68.

L:8 European Council for Fatwa and Research (2002), "Zakah" in: Fatwa of
European Council for Fatwa and Research (Translated by Anas O.
Altikriti and Shakir N. al-Ubaydi, Cairo: al-Falah Foundation, pp. 116-
22.

L:9 Hamilton, Charles (tr.) (1994), “Zakah”, in: the Hedaya: Commentary on
the Islamic Laws, New Delhi: Kitab Bhawan, reprint of 1870’s edition,
pp.4-24.

L:10 Ibn Rushd (1994), “The Book of Zakat”, in: the Distinguished Jurist’s
Primer (Bidayat al-Mujtahid wa Nihayat al-Muqtasid translated by Imran
Ahsan Khan Nyazee, Reading (UK), Garnet Publishing, vol. 1, pp. 283-
328.

L:11 Islahi, Abdul Azim and Mohammed Obaidullah (2004), "Zakah on

Stocks, Some Unsettled Issues", Journal of King Abdulaziz University:
Islamic Economics, Vol.17, No. 2, pp. 3-17.

L:12 Islamic Economics Research Bureau, (1980), “A Plea for Introduction of

Zakat and A Draft of Zakat Act”, in: K. T. Hosain et al. (eds.), Thoughts
on Islamic Economics, Dhaka, pp. 113-126.

L:13 Islamic Fiqh Academy (2000), “Zakat on Debts and Real Estates” in:
Resolutions and Recommendations of the Council of the Islamic Fiqh
Academy 1985 – 2000, Jeddah, IRTI/IDB, pp. 3-4.

L:14 Islamic Fiqh Academy (2000), “Payment of Zakat in favour of the

Islamic Solidarity Fund and Its Waqf” in: Resolutions and
Recommendations of the Council of the Islamic Fiqh Academy 1985 –
2000, Jeddah, IRTI/IDB, pp. 55-56.

L:15 Kahf, Monzer, (1989), “Zakat: Unresolved Issues in the Contemporary

Fiqh”, Journal of Islamic Economics, Vol. 2, No. 1, pp. 1-22.
Reproduced in: Sadeq, A. M., et al. (eds.), (1991), Development and

16
 Finance in Islam, Selangor, Malaysia, International Islamic University
Press, pp. 173-190.

L:16 Kamal, Abdul Aziz, (1979), “Zakat”, in: Everyday Fiqh, Lahore: Islamic
Publication Ltd., pp. 7-60.

L:17 Khadduri, Majid (tr.) (n.d.), “the Zakat (Legal Alms), in: al-Shafi`i's
Risala (Treatise on the foundation of Islamic Jurisprudence, n.p., Islamic
Text Society, pp.163-65.

L:18 al-Khui, Abu’l Qasim al-Musawi (1983), “Some of the Masail Connected
with Khums”, Tr. Howard I.K.A. Al-Sirat: Selected Articles, 1975-83,
London, Mohammadi Trust, pp. 169-74.

L:19 Lajpuri, Abdur Rahim (1992)”The Book of Zakat” in: Fatawa

Rahimiyah, translated by M. F. Quraishi, Karachi: Darul Ishaat, vol. 2,
pp. 1-12.

L:20 Lebbai, Sayyid Muhammad ibn Ahmad (1999), “Zakat (the Poor Rate)”,
in: Fat-hud-Dayyan fi Fiqhi Khairil Adyan: A Compendium of Muslim
Theology and Jurisprudence, translated by Saifuddin J. Aniff-Doray,
Kuala Lumpur: Noordeen, pp.330-41.

L:21 Maghniyyah, Muhammad Jawad (1992), “Zakah and Khums According

to Fifth School of Islamic Law”, al-Tawhid (Tehran), Vol. 10, No. 1, pp.
123-38.

L:22 Maghniyyah, M. J., (2003), “Zakat”, in: The Five Schools of Islamic Law
(al-Fiqh `ala’l Madhahib al-Khamsah), Qum (Islamic Republic of Iran),
Ansariyah Publications, Part I, pp. 148-164.

L:23 Majeed, F. S. A. (1995), Zakat: Islamic Law, Singapore: Ze Majeed

Publishing, Vol. 2.

L:24 al-Masri, Rafic Yunus, (2004), "Zakah: Is it imposable on income or on

capital?", Journal of King Abdulaziz University: Islamic Economic,
Jeddah, Vol. 17, No. 2, pp. 29-31.

L:25 Mirpuri, M. Ahmed (1998), “Zakat – Islamic obligatory charity”, in:

Fatawa Sirat-e- Mustaqeem, translated by Mohammed Abdul Hadi,
Riyadh: Darussalam, pp. 205-10.

17
L:26 al-Misri, Ahmad ibn Naqib (1994), “Zakat” in: Reliance of the Traveller
(Umdat al-Salik) – A Classic Manual of Islamic Sacred Law, translated
by Nu Ha Mim Keller, Beltsville (Maryland, USA): Amana Publications,
pp.244-76.

L:27 al-Qaradawi, Yusuf, (2000), Fiqh al-Zakah, English Translation by

Monzer Kahf, Jeddah, Scientific Publishing Centre, King Abdulaziz
University, 2 Volumes.

Also published in a single volume (1999), Fiqh az-Zakat: A Comparative

Study, London, Dar al-Taqwa Ltd.

L:28 al-Qaradawi, Yusuf, (1999), “Zakah and Donations” in: Contemporary

Fatawa: Current Issues in Islamic Fiqh, New York, Islamic Book
Service, pp. 263-300.

L:29 Sabiq, al-Sayyid, (1986), “Zakah in Islamic Jurisprudence”, in: Fiqh us-
Sunnah (English Translation) by Abdul-Majid Khokhar et al.),
Indianapolis, American Trust Publication, pp. 1-108.

Also published undated as Fiqh us-Suunah – Doctrine of Sunnah of the

Holy Prophet, New Delhi: Millat Book Centre, vol. 1, pp. 373-479.

L:30 Sakr, Ahmad H. (1994), “Zakat (Alms Giving)”, in: the Book of
Inquiries, Lombard (Illinois, USA), Foundation for Islamic Knowledge,
Vol. 2, pp.46-60.

L:31 Sarwar, Col. Ghulam (1985), Review on "M. A. S. Siddiqi, Zakat Law
and Ijthihad", Islamic Studies (Islamabad), Vol. 24, No. 2, Summer, pp.
268-270.

L:32 Sidat, Ibrahim, (1980), “Who is Liable to Zakah”, Pakistan Economist,

Karachi, Vol. 20, No. 27, July 5, pp. 22-23.

L:33 Siddiqi, M. A. Saeed, (1983), Early Development of Zakat Law and

Ijtihad, Karachi, Islamic Research Academy, 224 p.

L:34 Thanaa-ullah, Qazi (1985), “The Book of Zakat”, in: the Essential Hanafi
Handbook of Fiqh (Ma La Budda Minhu translated by Yusuf Talal Ali al-
Amriki) Lahore: Kazi Publications, pp.123-34.

18
L:35 WAMY (1980), Comment on the proposed 'Draft Zakat Act' of Islamic
Economics Research Bureau Dacca, 1997, in: Thought on Islamic
Economics, Dacca: Islamic Economics Research Bureau, pp.127-31.

L:36 Zayas, Farishta G. de, (1960), The Law and Philosophy of Zakah,
Damascus: Al-Jadidah Press, 420 p.

L:37 Zohurul-Islam, M. (1982), “The Zakah Ordinance – A Few

Observations”, Thought on Economics, Dhaka, Vol. 3, No. 7, pp. 30-32.

See B:4, C:7, F:1, F:2, G:1/2, G:5/1, G:6/3, G:8/14, G:8/19, G:10/2, P:3.

M. Fiscal Policy

M:1 Faridi, F. R., (1983), “Theory of Fiscal Policy in an Islamic State”,

Journal of Research in Islamic Economics, Jeddah (1:1), pp. 17-35.

M:2 Faridi, F. R., (1980), “Zakat and Fiscal Policy” in: Ahmad, Khurshid
(ed.), Studies in Islamic Economics, Leicester: The Islamic Foundation /
Jeddah, ICRIE, pp. 119-30.

M:3 Hashmi, S. A., (1980), “Zakat as an Instrument of Fiscal Policy” in:

Economic System of Islam: Proceeding of a Seminar Organized by the
National Bank of Pakistan, Karachi, Economic Research and Statistics
Wing, National Bank of Pakistan, pp. 340-371.

M:4 Siddiqi, M. N., (2005), “Zakat and Fiscal Policy” in: Teaching Islamic
Economics", Jeddah, Scientific Publishing Centre, pp. 44-46.

See I:7

N. Historical Perspective

N:1 Ahmad, Ziauddin, (1985), “Ushr and Maks in Early Islam”, Islamic
Studies, Islamabad, Vol. 27, No. 1, Spring, pp. 1-11; Autumn, pp. 377-87.

N:2 Calder, N., (1981), “Zakat in Imami Shi’i Jurisprudence, from the 10th to
the 16th Century A.D.”, Bulletin of the School of Oriental and African
Studies (London), Vol. 44, 10.3, pp. 468-80.

19
N:3 Lokkegaard, Ferede, (1950), “Kharaj and Ushr Land” in: Islamic
Taxation in the Classic Period, Copenhagen, Branner and Korch, pp. 38-
72.
N:4 Raana, Irfan Mahmud, (1970), “Zakat” in: Economic System Under Umar
the Great, Lahore, Shaikh Muhammad Ashraf, pp. 36-49.

N:5 Zafarul-Islam, (1990), “Zakat and Its Connotation in Medieval India” in:
Socio Economic Dimension of Fiqh Literature in Medieval India, Lahore:
Dyal Singh Trust Library, pp. 111-131.

O. The Inner Meanings of Zakah

O:1 al-Ghazali, Abu Hamid, (1966), The Mysteries of Alms Giving Tr. By
Nabeel Amin Faris, Beirut, American University, 96 p.

O:2 al-Ghazali, Abu Hamid, (n.d.), “Secrets of Zakat and Charities”, in: Ihya
Ulum al-Din, (Translated by Fazlul-Karim), Lahore, Sind Sagar
Academy, Vol. I, pp. 200-21.

O:3 Hermansen, Marcia K. (Tr.), (1996), “The Inner Meanings of the Zakat”
in: The Conclusive Arguments from God (Eng. Translation of Shah Wali
Allah of Delhi’s HujjatAllah al-Baligha, Leiden: E.J. Brill, pp. 221-223.

O:4 Nadwi, S. Abul Hasan Ali, (1975), “Zakat (Poor Due)” in: the Four
Pillars of Islam, (tr. By Kidwai, M. Aziz), Karachi, Majlis Nashriyat-e-
Islam, pp. 89-166.

O:5 Qureshi, D. M., (1980), “The Religious Importance and Rationale of

Zakah” Islamic Order, Karachi, Vol. 2, No. 2, pp. 71-79.

P. Investments

P:1 Anwar, Muhammad, (1992), “Channeling Zakah Funds into Long-Term

Investments”, New Horizon, London, Nos. 7, 8, Aug-Oct., pp. 18-20, 17,
18.

P:2 Islamic Fiqh Academy (2000), “Investment of Zakat Fund” in:

Resolutions and Recommendations of the Council of the Islamic Fiqh
Academy 1985 – 2000, Jeddah, IRTI/IDB, p. 27.

20
P:3 Metwally, M. M., (1986), “The Effect of the Religious Tax of Zakah on
Investment in an Islamic Economy”, Humanomics, (Nava Scotia,
Canada), No. 2, Vol. 2, pp. 43-55.

Q. Social Justice and Social Security

Q:1 Abdel Rahman, Moussa Ibrahim, (1977) “Zakah Social Justice and Social
Security” in: Outlines of Islamic Economics, Indianapolis, AMSS, USA,
pp. 136-43.

Q:2 Afzal, Omar, (1980), “A Note on Zakah – The Social Security System of
Islam” in: Raquibuzzaman (ed.), Some Aspects of the Economics of
Zakah, American Trust Publications, pp. 173-178. Also in: Outlines of
Islamic Economics, AMSS (ed.), pp. 173-78.

Q:3 Atiqul-Haque, M., (1984), Zakat and Social Security, Islamic Foundation,
Dhaka.

Q:4 Ba-Yunus, Ilyas, (1980), “A Note on the Social Implication of Zakah in

Modern Times” in: Raquibuzzaman (ed.), Some Aspects of The
Economics of Zakah, Plainfield (Indiana), American Trust Publication,
pp. 179-183.

Q:5 Badawi, M. A. Z. (1979), “Zakat and Social Justice” in: The Muslim
World and the Future Economic Order, London: Islamic Council of
Europe, pp. 112-22.

Q:6 Billah, Mohd. Ma’sum, (2001), “Institution of Zakat and the Modern
Social Security System – An Appraisal” in: Islamic Law of Trade and
Finance, Kuala Lumpur, IIUM Press, pp. 227-77.

Q:7 Chapra, M. U., (1992), “Zakat: The Social Self-Help Programme” in:
Islam and the Economic Challenge, Leicester (UK): Islamic Foundation
and Herndon (USA), the International Institute of Islamic Thought, pp.
270-75.

Q:8 Hussain, Mirza Mohammad, (1947), “Zakat – a Scheme of Social

Insurance” in: Islam and Socialism, Lahore: Sh. M. Ashraf, pp. 119-77.

Q:9 Isah, Maryam, (1992), “A Possible Position of Zakat in the Context of

Social Welfare in Islam” in: Gusau, Sule Ahmed (ed.), Islam and the

21
 Contemporary Economic Problems, Sokoto (Nigeria), Usman Dan
Fodiyo University, pp. 88-9.

Q:10 el-Mezain, Mohammed Ahmed, (1985), Social Welfare and Zakah in the
Islamic Economy, Fort Collins (Colorado), Mimeo, 27 p.

Q:11 Najmul-Hasan, (1984), Social Security System on Islam with Special

Reference to Zakah, Jeddah: International Centre for Research in Islamic
Economics, King Abdulaziz University, 55 p.

Q:12 Zayas, Farishta G. de, (1969), “The Functional Role of Zakat in the
Islamic Social Economy,” Islamic Literature, Lahore, Vol. 15, No. 3,
March, pp. 5-10.

Q:13 Zakat: Islamic System of Social Justice, Hyderabad, Mustafa Educational

Network Trust, 61 pp.

See J: 4, J:27, J:28,

R. Religious Tax and Quasi State Revenue

R:1 Abu Ubayd al-Qasim b. Sallam (1991), “Zakah’ in: the Book of Finance
(Translation of Kitab al-Amwal by Noor Mohammad Ghiffari),
Islamabad, Pakistan Hijra Council, pp. 297-514.

R:2 Aghnides, Nicolas P., (1916), “The Zakat Taxes,” in: Mohammedan
Theories of Finance, New York, AMS, pp. 203-347.

R:3 Ahghari, Zohreh, (1991), “Zakat (Islamic Quasi Wealth Tax)” in: The
Origin and Evolution of Islamic Economic Thought, Florida State
University, Ph.D. Thesis, pp. 85-89.

R:4 Ali, Abid Ahmad (Tr.), (1979), “Regarding Alms (Sadaqat)” in: Kitab-
ul-Kharaj of Qadi Abu Yusuf, Lahore, Islamic Book Centre, pp. 51-58.

R:5 Awad, Mohammad H., (1989), “Adjusting Tax Structure to

Accommodate Zakah”, in: I. A. Imtiazi, et al., (eds.), Management of
Zakah in Modern Society, Jeddah, IRTI, IDB, pp. 77-96.

22
R:6 Azid, Toseef and Umar Burki, (1997), “Role of Zakah Fund in an Islamic
Economy: An Empirical Evidence”, Hamdard Islamicus (Karachi), Vol.
20, No, 2, April-June, pp. 83-87.

R:7 Azmi, Sabahuddin, (2002), “Ghanimah and Zakah Semi-State Revenue”

in: Islamic Economics: Public Finance in Early Islamic Thought, New
Delhi, Goodword Books, pp. 58-72.

R:8 Choudhury, Masudul Alam and Uzir Abdul-Malik, (1992), “Zakah-The

Wealth Tax in Islam, in: the Foundations of Islamic Political Economy,
London: Macmillan, pp. 63-102.

R:9 Hasanuzzaman, S. M., (1993), Islamic Criteria for the Distribution of Tax
Burden: The Mix of Direct and Indirect Taxes of the offsetting Function
of Zakat” Journal of Islamic Economics (Selangor, Malaysia), Vol. 3,
No. 1, pp. 16-32.

R:10 Hasanuzzaman, S. M., (1981), “Zakat the Poor tax” in: the Economic
Functions of the Early Islamic State, Karachi, International Islamic
Publishers, pp. 133-66.

R:11 Hasanuzzaman, S. M., (1971), “Zakat, Taxes and Estate Duties”, Islamic
Literature, Lahore, Vol. 17, No. 7, pp. 23-7.

R:12 Iqbal, Zafar, (1989), “Comments” on Mohammad Hashim Awad’s

“Adjusting Tax Structure to Accommodate Zakah”, in: I. A. Imtiazi et al.
(eds.), Management of Zakah in Modern Muslim Society, Jeddah:
IRTI/IDB, pp. 97-100.

R:13 Iqbal, Zubair Mohammad S. Amerah, (1990), “Zakah Expenditure” and

“Zakah Revenue” in: Public Finance in Islam, Lahore, Readers
Publishers, pp. 18-22, 97-106.

R:14 al-Kaff, S. H. A. Rahman, (1987), “Imposition of Zakat on Exploitable

Assets”, the Universal Message, Karachi, Vol. 9, No. 2, August, pp. 9-13,
42-45.

R:15 Khan, M. Akram, (1974), “Modern Taxation and Zakat”, Islamic

Education, Lahore, Vol. 7, No. 3, May-June, pp. 7-15.

23
R:16 Mohammad, Akbar, (1980), “ A Note on the Concept of Zakah and
Taxation”, in: Raquibuzzaman (ed.), Some Aspects of the Economics of
Zakah, Plainfield, Indiana, North American Trust Publications, pp. 70-76.

R:17 Mukherji, Badal, (1980), “A Macro Model of the Islamic Tax System”,
Indian Economic Review, Vol. 15, No. 1, Jan-March, pp. 65-74.

R:18 Qureshi, D. M., (1989), “Comments” on Shehata’s “Limitations on the

Use of Zakah Funds in Financing Socio-economic Infrastructure of
Society”, in: I. A. Imtiazi et al. (eds.), Management of Zakah in Modern
Muslim Society, Jeddah: IRTI/IDB., pp. 74-75.

R:19 al-Sa’adi, Abdullah Juma’an Saeed, (1986), “Zakat – The Islamic Alms
Tax”, in: Fiscal Policy in the Islamic State, (Translated by Ahmad al-
Anani, Newcastle, England, Lyme Books Ltd, pp. 37-60.

R:20 Salama, Abdin Ahmad, (1995), “Empirical Economic Effects of

Obligatory and Non-Obligatory Payment of Zakah to the State”, in: el-
Ashker, Abdel-Fattah and Muhammad Sirajul Haq (eds.), (1995),
Institutional Framework of Zakah: Dimensions and Implications, Jeddah,
IRTI, IDB, pp. 151-61.

R:21 Shaikh, A. Qadir, (1977), “Zakat and Taxation” in: Outlines of Islamic
Economics, Indiana, AMSS, pp. 5-12.

R:22 Shehab, Rafiullah (1999), “Nizam-I-Zakat – The Fiscal System of the

Islamic State”, Journal of Islamic Banking and Finance (Karachi,
Pakistan), Vol. 16, No. 3, July-Sept, pp. 32-39.

R:23 Shehatah, S. Ismail, (1989), Limitations of Use of Zakah Funds in

Financing Socio-Economic Infrastructure of Society, in: I. A. Imtiazi, et
al., (eds.), op. cit., pp. 57-73, also in: Islamic Economic Studies (Jeddah),
Vol. 1, No. 2, June, 1994, pp. 63-78.

R:24 Siddiqi, S. A., (1979), “Zakat” in: Public Finance in Islam, Lahore, Sh
Muhammad Ashraf, pp. 8-64, 150-70.

R:25 Suharto, Ugi (2001), “Zakat as a Special Institution of Public Finance:

Reflections from Kitab al-Amwal of Abu Ubaid (d. 838 AD)”, al-
Shajarah (Kuala Lumpur), Vol. 6, No. 1, pp. 55-88.

See C:1.

24
S. Ushr (Tithe)

S:1 Ahmad, Ziauddin, (1980), “Ushr and Ushr Lands”, Islamic Studies,
Islamabad, Vol. 19, No. 2, Summer, pp. 74-94.

S:2 Grohmann (1934), "Ushr", in: Encyclopaedia of Islam (edited by M. Th.

Houtsma et al (old edition), London: Luzac and Co. and Leyden: Late
E.J. Brill, vol. 4, pp.1050-1052.

S:3 Hasanuzzaman, S. M., (1986), “Issues Relating to Zakah and Ushr”,

Discussion Paper for the Working Group on “Ushr and Zakah”, Second
International Conference on Islamic Economics, Islamabad, International
Institute of Islamic Economics, 42 p.

S:4 Hasanuzzaman, S. M., (1979), “Zakat and Ushr Draft Examined”, Islamic
Order, Vol. 1, No. 3, pp. 71-75.

S:5 Islamic Economics Research Bureau, (1988), Zakah and Ushr, Dhaka,
IERB, 42 p.

S:6 Kadri, A. H., (1980), ‘The Role and Significance of Ushr in Agricultural
Taxation Policy in Muslim Countries’ in: Economic System of Islam,
Karachi: National Bank of Pakistan, pp. 250-63. Also in: Gulaid,
Mahmoud A. and Abdullah Mohamed Aden (eds.), Readings in Public
Finance, Jeddah, IRTI/IDB, pp. 371-385.

S:7 Sabzwari, M. A., (1979), “Zakah and Ushr – A Comprehensive Insight”,

Islamic Order, Vol. 1, No. 3, pp. 49-70.

S:8 Shad, Abdur Rahman, (1986), Zakat and Ushr, Kazi Publication, Lahore,
104 p.

S:9 Shemesh, A. Ben (ed.), (1967), “Kharaj Land and Ushr Land” in:
Taxation in Islam, Vol. I (Yahya Ben Adam’s Kitab al-Kharaj), Leiden
E.J. Bill, pp. 28-33, 83-88.

S:10 Shemesh, A. Ben (Tr.), (1969), “Ushr and Kharaj Lands” in: Taxation in
Islam, Vol. III (Abu Yusuf’s Kitab al-Kharaj), Leiden E.J. Bill, London,
Luzac & Co. Ltd., pp. 78-84.

25
S:11 Siddiqi, M. N. (2001), “Zakah, Ushr and Khums” in: Islamic Public
Economics (tr. Sayed Afzal Peerzade), Delhi, Idarah-i- Adabiyat-i-Delli,
pp. 12-25.

S:12 Zayas, Farishta G. de, (1967), “The Lands, Kharaj Lands and the Land of
Zakat,” Islamic Literature, Lahore, Vol. 13, No. 5, May, pp. 5-9.

See C:3, G:8/1, G:8/3, G:8/4, G:8/11, G:8/16, K:5, N:1, N:3, T:15.

T. Miscellaneous

T:1 Abu Saud, M., (1988), Contemporary Zakat, Cincinnati, (Ohio, USA),
Zakat and Research Foundation, 199 p.Afzal-ur-Rahman, (1988), “Zakat
(Poor Due) in Islam: Ideology and the Way of Life”, London, Seerah
Foundation, pp. 112-23.

T:2 Ahmad, Shaikh Mahmud, (1975), “Questionnaire on Zakat” in: Social

Justice in Islam, Lahore, Institute of Islamic Culture, pp. 79-114.

T:3 Ahmad, Tauqeer (1989), The Institution of Zakah in Islam, Aligarh,

Aligarh Muslim University. M. Phil. Thesis.

T:4 Ali, M. Muhammad, (n.d.), “Zakat or Charity” in: The Religion of Islam,
U.A.R., National Publication and Printing House, pp. 457-76.

T:5 Ali, Shamsher, (1988), “Structure and Functions of Sadaqah and Zakah in
Islam”, The Australian Minaret, (New South Wales), Vol. 3, pp. 27-30.

T:6 Allam, Mahdi, (1965), “The Theory of Charity in Islam”, in: Proceedings
of the Second Conference of the Academy of Islamic Research, Al-Azhar
(Cairo), pp. 167-92.

T:7 Alwaye, Mohiaddin, (1974), “The Institution of Zakat in Islam”,

Majallat al Azhar, Vol. 46, No. 5, pp. 1-7.

T:8 Ansari, Abdul Rehman, (n.d.), Zakah, The Religious Tax of Islam (Brief
guidelines) Bombay, Islamic Research Foundation, 32 p.

T:9 Ataullah, Sh., (1949), Revival of Zakah, Lahore, Rippon Printing Press,
110 p.

26
T:10 Atiquallah, M., (1982), Zakat: Theory and Practice, Karachi, Saad
Publication, 40 p.

T:11 Ba’-Kathah, Muhammad Ibrahim (2002), “Zakah” in: Tuh-fatul Ikhwan

translated by Yusuf Karaan, New Delhi: Adam Publisher, pp. 115-19.

T:12 Bewley, Abdalhaqq, (2001), Zakat: Raising a Fallen Pillar, Norwich:

Black Stone Press (UK), 88 p.

T:13 Gibb, H. A. R. and J. H. Kramers (1953), “Zakat” in: Shorter

Encyclopaedia of Islam, Leiden, E. J. Brill, pp. 654-656.

T:14 Kamal, Abdulaziz, (1991), “Zakat: The Prescribed Charity”, Al-Islam

(Nairabi), Vol. 15, No. 1, pp. 16-20.

T:15 Khan, Ghulam Ishaq, (1985), “Zakat and Ushr Cardinal Pillars of Islam”,
Journal of Islamic Banking and Finance, Vol. 2, No. 3, July-Sept, pp. 15-
24.

T:16 Khan, Muhammad Akram, (1990), Organising Zakah, Lahore, All

Pakistan Islamic Education Congress, 38 p.

T:17 Khosa, Iqbal Ahmed, (1989), “The Institution of Zakat”, Journal of Rural
Development and Administration, Peshawar, Vol. 21, No. 3, pp. 95-8.

T:18 Malik, M. Farooq-i-Azam (1993), al-Zakah: the Islamic financial

Responsibility, Houston

T:19 Mannan, M. A., (1989), “Suggested Issues for Further Research” on

Zakah, in: I. A. Imtiazi et al. (eds.), Management of Zakah in Modern
Muslim Society, Jeddah: IRTI/IDB, pp. 212-226.

T:20 Mannan, M. A., (1970), “Zakat” in: Islamic Economics Theory and
Practice, Lahore, Sh. Muhammad Ashraf, pp. 283-302.

T:21 Maududi, S. A. A., (1976), “Zakat” in: Fundamentals of Islam, Lahore,

Islamic Publications Ltd., pp. 153-96.

T:22 Nabulsi, Mutaz Hamdallah, (1992), “Zakat” in: Essays on Islamic

Economics, Central Missouri State University, M.A. Thesis, pp. 18-21.

27
T:23 Nadvi, Syed Habibul Haq, (1986), “Etymology of Zakah, The Religio-
Liguistic Significance in Arabic Studies, (Annual Journal of Department
of Arabic, Urdu and Persian), University of Durban, Westville, South
Africa, No. 10, pp. 101-8.

T:24 Nadvi, Syed Sulaiman, (1994), “Zakat” in: Worship in Islam,

(Translation of the Portion of Worship in Siratun Nabi by Rizwanuddin
Ahmad and Muhammad Aslam) Karachi, Darul Ishaat, pp. 153-202.

T:25 Nofal, Abd el-Razzaq, (1964), al-Zakat (the poor due), translated from
Arabic by Tomader Tawfik, The Supreme Council for Islamic Affairs,
Cairo. 31 pp.

T:26 Quraishi, Marghoob A., (1970), Annual Zakat Payment Form, California,
al-Manar Press, 19 p.

T:27 Qureshi, Anwar Iqbal, (1979), “Zakat” in: The Economic and Social
System of Islam, Lahore: Islamic Book Service, pp. 89-132.

T:28 Razavi, Mehdi B., (1983), “Zakat and Khoms” in: Modeling an Islamic
Economic System: An Interaction Delivery Matrix and Boolean Digraph
Approach, Linder University of Nebraska, Ph.D. Thesis, pp. 161-64.

T:29 Schacht, Joseph (1934), "Zakat", in: Encyclopaedia of Islam (edited by

M. Th. Houtsma et al (old edition), London: Luzac and Co. and Leyden:
Late E.J. Brill, Vol. 4, pp.1202-1205.

T:30 Shaghil, M., (1989), “Islamic Economics: Central Banking, Public

Finance and Zakat”, in: Islamic Economics A Global Perspective, New
Delhi, Ashish Publishing House, pp. 121-33.

T:31 Sharif, Raihan M., (1976), “Meaning of Zakat” in: Islamic Social
Framework, Lahore, Sh. Muhammad Ashraf, pp. 178-91.

T:32 Al-Sheikh, Abd Allah (1995), “Zakat” in: the Oxford Encyclopedia of
Modern Islamic World, New York and Oxford, Oxford University Press,
Vol. 4, pp.366-370.

T:33 Tug, Salih, (1976), “The Centralization of the Zakah and Individual
Freedom”, Presented at the International Conference on Islamic
Economics, Makkah, (mimeo).

28
T:34 Wilson, Rodney (1997), “Zakat”, in: Islamic Finance, London: Pearson
Professional Limited, pp. 95-97.

T:35 Wright, M. S. Dudley, (1947), “The Fourth Pillar of Islam – Charity”,

The Islamic Review (London), Vol. 35, Nos. 4 and 5, April-May, pp. 137-
145.

T:36 Younis, M. Abdul Moneim, (1968), “Zakat al-Fitr”, Majallatu'l-Azhar

(al-Azhar Magazine), Vol. 40, No. 8, Dec., pp. 13-16.

T:37 Zero, Muhammad bin Jamil, (1996), “The Book of Zakat”, in: The Pillars
of Islam and Iman, Riyadh, Darus Salam Publications, pp. 159-80.

T:38 Zysow, A. (2002), ”Zakat” in: the Encyclopaedia of Islam, Leiden, E. J.

Brill, (New Edition), vol. xi, pp.403-422.

See G:4/2, G:6/7, G:8/13, G:8/17, G:8/18, I:7, J:10, J:14, L:14, L:24.

29
 INDEX OF AUTHORS

Abdelhafid, Belrabi J:1

Abdel-Rahman, Moussa Ibrahim Q:1
al-Abdin, Tayib Zein I:1
Abdullah, Ahmed Ali C: 1
Abdullah, S.M K:1
Abdullah, Taufik G:3/1
Abdul-Malik, Uzir R:8
Abdul-Wahab, Mohamed Bin G:6/1
Abubakar, Carmen A G:9/1
Abu Saud, M L:1, T:1
Abu Ubayd al-Qasim b. Sallam R:1
Abu-Wahid, N. M. J:2
Abu Zahrah L:2
Al-‘Adi, Muhammad Yahya Hussein G:12/1
Adil, Mohammed Shoaib D:1,
Afzal, Omar, Q:2
Afzal-ur-Rahman J:3
Aghnides, Nicolas P. R:2
Ahghari, Zohreh R:3
Ahmad, Afazuddin J:8
Ahmad, Manzoor, C:2
Ahmad, Salahuddin, C:3
Ahmad, Shaikh Mahmud D:2, T:2
Ahmad, Syed Thanvir J:5
Ahmad, Shaykh (ed) J:4
Ahmad, Tauqeer T:3

30
Ahmad, Ziauddin, I:2, J:6, N:1, S:1
Ahmed, Afazuddin, J:7
Ahmed, Habib K:2
Ahmed, Irshad, G:8/1
Ajeel, Abdul Qadir G:4/1
Ajijola, al-Hajj A. D. L:3
Akkas, S.M. Ali J:8
Ali, Abid Ahmad R:4
Ali, M. Muhammad, T:4
Ali, Shamsher, T:5
Aliyu, Chika U. F:1
Allam, Mahdi, T:6
Alwaye, Mohiaddin, T:7
Ansari, Abdul Rehman, T:8
Anwar, Muhammad, K:3, M:1
el-Ashker, Ahmad (ed.) J:9
Ataullah, Sh. T:9
Atiqullah M. T:10
Atiqul-Haque, M. Q:3
Awad, Mohammad H R:5
Awan, M. Mahmood H:1
Azharuddin, M. G:1/1
Azid, Toseef R:6
Azmi, Sabahuddin R:7
Ba-Yunus, Ilyas Q:4
Badawi, M.A.Z. Q:5
el-Badawi, Mohamed, H. B: 1
Ba’-Kathah, Muhammad Ibrahim T:11

31
Bakhtiyar, Laleh L:4
Balogun, S. U. G:7/1
Barki, Umar R:6
Bawa, M. A. F:1
Bewley, Abdalhaqq T:12
Billah, Mohd. Ma’sum Q:6
al-Budayuni, M. Tayyib Bakhsh L:5
Butt, Parvez Ahmad G:8/2
Calder, N. L:6, N:2
Chapra, M.U Q:7
Choudhury, Masudul Alam J:10, R:8
Choudhury, Nuimuddin J:11
Clark, G. G:8/3
Dallah Albarakah L:7
Datta, Jitindra Mohan J:12
Diabi, Ali J:13
Faridi, F. R G:2/1, G:2/2, M:1, M:2
Federal Bureau of Statistics G:8/4
Felamban, Mohammed Hashem, A:1
al-Ghazali, Abu Hamid O:1, O:2
Ghazali, Aidit G:6/2, J:15
Gibb, H. A. R. T:13
Govt. of Bangladesh G:1/2
Grohmann S:2
Habibur-Rehman , S. M. I:3
Hamilton, Charles L:9
Hasanuzzaman, S. M R:9, R:10, R:11, S:3,
S:4

32
Hashmi, S. A M:3
Hassan, M. Kabir J:10
al-Hayyaf, Hussain B: 2,
Hermansen, Marcia K O:3
Hussain, Aftab J:15
Hussain, Mirza Mohammad Q:8
Ibn Rushd L:10
Imtizai, I. A G:8/5, G:8/6, J:16
International Institute of Islamic Economics G:8/7
Iqbal, Munawar E:1
Iqbal, Zafar R:12
Iqbal, Zubair Mohammad S. Amerah R:13
Isah, Maryam Q:9
Islahi, Abdul Azim J:17, L:11
Islamic Economics Research Bureau L:12, S:5
Islamic Fiqh Academy E:2, L:13, L:14, M:2
Izadi, Ali M K:4
Jamal, Mohammad bin H:2
Jamjoom, Abdul Aziz M. Rashid G:10/1
Al-Kaff, S. H. A. Rahman R:14
Kadri, Ashfaq Hussain S:6
Kahf, Monzer, B:4, C:5, E:1, J:18,
J:19, L:15, L:24
Kamal, Abdul Aziz L:16, T:14.
Kamaluddin, K. K F:3
Khadduri, Majid L:17
Khalid, Abdul Fatah bin Haji G:6/3
Khan, Abdul Jabbar G:8/8
Khan, Ghulam Ishaq T:15

33
Khan, M. Fahim E:2
Khan, Mehr Muhammad Nawaz D:3
Khan, Muhammad Akram, A:2, A:3, C:7, B:4,
G:8/9, R:15, T:16
Khosa, Iqbal Ahmed T:17
al-Khui, Abu’l Qasim al-Musawi G:5/1, L:18
Kramers, J. H. T:13
Kuwait Zakat House G:4/2
al-Labban, Ibrahim K:5
Lajpuri, Abdur Rahim L:19
Lebbai, Sayyid Muhammad ibn Ahmad L:20
Lokkegaard, Ferede N:3
Maghniyyah, Muhammad Jawad L:21, L:22
Mahmoud, Mabid J:20
Majeed, F. S. A. L:23
Malik, M. Farooq-i-Azam T:18
Malik, Shahnawaz K:6
Mannan, M. A I:4, I:5, T:19, T:20
al-Masri, Rafic Yunus L:24
Maududi, S. A. A. T:21
Meera, A. Kameel M. A:4
Metwally, M. M. J:21, M:3
El-Mezain Mohammed Ahmed Q:10
Mirpuri, M. Ahmed L:25
al-Misri, Ahmad ibn Naqib L:26
Mohamamd, Ibrahim M. G:11/1
Mohammad, Akbar R:16
Mohammad, Faiz, C: 8, G:8/10, K:7
Muhammad, Abdul Aziz bin G:6/4

34
Mubasher, Yusuf K:8
Mukherji, Badal R:17
Mushfiqur-Rahman, B: 5
Mustapha, Nik bin H.N. Hassan G:6/5
al-Muzaini, A. A. A G:4/3
Nabulsi, Mutaz Hamdallah T:22
Nadwi, S. Abul Hasan Ali O:4
Nadvi, Syed Habibul Haq T:23
Nadvi, Syed Sulaiman T:24
Nazir, Khalid G:8/11
Nofal, Abd el-Razzaq T:25
Najmul-Hasan, Q:11
Obaidullah, M. L:10
al-Omar, F. A. C: 8, C:10
Pakistan Council of Islamic Ideology G:8/12
Pakistan Directorate of Films and Publications G:8/13
Pakistan Ministry of Law G:8/14
al-Qaradawi, Yusuf L:27, L:28
Quraishi, Marghoob A. B:6, T:26
Qureshi, Anwar Iqbal T:27
Qureshi, D. M. A:5, F:4, O:5, R:18
Raana, Irfan Mahmud N:4
Raquibuzzaman, M. D:4, I:6, J:22
Razavi, Mehdi B. T:28
al-Sa’adi, Abdullah Juma’an Saeed I:7, R:19
Sabiq, al-Sayyid L:29
Sabzwari, M. A. G:8/16, S:7
Sadeq, Abul Hasan G:11/2, I:8

35
Sakr, Ahmad H. L:30
Salama, Abdin Ahmad G:10/3, R:20
Saleh, M. Ismail G:6/6
Sarwar, Col. Ghulam L:31
Sato, H. J:23
al-Sawory, Ahmad Ali Muhammad C:10
Schacht, Joseph T:29
Scott, James, C. D:5,
Sirajul Haq (ed). J:9
Shad, Abdur Rahman S:8
Shaghil, M. T:30
Shaik, Abdool Aziz J:24
Shaikh, A. Qadir R:21
Sharif, Raihan M. T:31
Shehab, Rafiullah R:22
Shehatah, S. Ismail R:23
Shemesh, A. Ben (ed. and tr.) S:9, S:10
Shirazi, Nasim Shah G:8/17
Shim, Ui Sup D:6,
Sidat, Ibrahim L:32
Siddiqi, M. N. S:11, M:4
Siddiqi, M. A. Saeed L:33
Siddiqi, S. A R:24
Suleman, R. M. U. I:9
Sultan, M. Sultan B:1
Suharto, Ugi R:25
Tag-el-Din, Saifeddin J:25
Taib, Nasseri G:6/7

36
Tanzilur-Rahman G:8/18
Thanaa-ullah, Qazi L:34
Tug, Salih T:33
WAMY L:35
Wilson, Rodney T:34
Wright, M.S. Dudley T:35
Yahya, A. F. M. C:11
Younis, M. Abdul Moneim T:36
Zaim, Sabahaddin J:26
Zayas, Farishta G. de L:36, Q:12, S:12
al-Zehily, Mohammed I:10
Zein al-Abidin, Al-Tayib K:9
Zero, Muhammad bin Jamil T:37
Zohurul-Islam, M. J:27, J28, L:37
Zafarul-Islam N:5
Zysow, A. T:38

37