INDICATORS OF BUSINESS ZAKAT AMONGST SMALL BUSINESS: CONCEPT AND CONTEMPORARY NEEDS

This paper describes the continuing Zakat and its benefits in contemporary times. People give Zakat as Allah's right to those who are entitled to receive, among others, the poor, according to the provisions of the Islamic religion. Zakat is an Amaliyah practice that has a significant effect on poverty alleviation. The author conducted a literature study and descriptive analysis approach to get Zakat with terms and conditions to create social justice and balance in growing Muslim communities and Muslims' economies. Developing productive Zakat with Islamic law calculations will revive the ummah economy and significantly help the economic growth rate. Islam supports the rotation of the economy of the ummah. In Islam, it is recommended that the assets continue to rotate so as not to be eaten up by Zakat; the greater the amount of productive Zakat, the smaller the percentage to be paid is like Zakat on livestock. Not only that, the flexibility of Islamic law can be an option for economic development by the situation and conditions at hand. Because the madhab's opinion is incorrect, every ijtihad is Zani (relative to its truth). Therefore, Zakat can be used along with the rules according to the situation and conditions. It is hoped that the turnover of zakat assets in productive inflammation can increase the Nisab of Zakat, which interacts with the community's economic growth. This productive Zakat will support the family's food security, providing capital to increase agricultural output in food production centers.


Introduction
Islamic teachings strongly encourage their followers to carry out trading activities.The role of trade is significant in reviving the circulation of industrial products, agriculture, services, and other assets towards equilibrating the pace of the social economy in the market for goods and services.As expressed in historical literature, Rasulullah SAW acts as a role model by becoming an international trader at 37 years with the shaded areas of Yemen, Bahrain, Iraq, Najd, and Syria. 1 He has also worked as a wholesaler to supply goods in some retail stores in Makkah.
The existing phenomenon shows that Muslims are lagging in achieving trade success in our country's condition. 2Theoretically, Zakat's obligation on trade commodities can stimulate production and investment activities, which is indicated by the distribution pattern of zakat funds, which has recently penetrated effective practices.Thus, both from the point of view of Muzakki and Mustahik, trading zakat is an instrument that brings together creditors and debtors; it's just that the pattern is more elegant considering the transfer of several assets from investors to debtors is legally legal.
The author conducts a study of Yusuf al-Qardawi's book, 3 which discusses the Law of Zakat, which examines trade zakat, discussed in many books and books of Islamic Fiqh.Still, he discusses in more detail the contemporary problems of Zakat.The author also reviewed the journal article written by M. Sofian Anwar et al., entitled LPZ Analysis in Managing the Potential of Zakat in Indonesia, which writes about Zakat's urgency and virtue, which is well known to many Muslims.Unfortunately, many Muslims' socialization at the technical level does not yet know how the Prophet Muhammad and his companions' pattern in handling this trade zakat.Ironically again, few Muslims evade the obligation to pay Zakat on trade. 4n an article entitled Productive Zakat for Economic Empowerment of the People, written by Ahmad Toharul Anwar in Zakat and Waqaf Journal, he stated that Zakat is possible as an alternative to government programs source of funds to alleviate poverty. 5apital formation is not solely from the exploitation and development of natural resources but comes from compulsory contributions of the rich.Zakat also plays an essential role in improving the quality of human resources and providing production facilities and infrastructure.And the state also has the right to impose sanctions on people who refuse to pay Zakat according to the Nisab and Haul provisions. 6he rejecters of trade zakat were very much criticized at the Caliph Abu Bakr as-Siddiq; they were seen as rebels who had to be fought.Abu Bakr is very firm in implementing the Zakat on trade because the obligation of trading zakat in Islam is equivalent to the responsibility of prayer, but why when we see people who have been subject to the commitment of trading zakat are left alone, unlike those who leave a prayer.So it is better if we look carefully at the law of Zakat on trade goods so that the Muslims' wealth will be more blessed and bring physical and mental well-being.This paper will discuss the legal issues of trade zakat, Zakat's calculation, and whether the impact of trade zakat on society's welfare.The novelty of this article is discussed the amount of Nisab and Haul that will support the economy and food security for families and even countries.The critical problem in this paper is how the Nisab and Haul make the owner of the property grow and develop his assets because the more significant the wealth he has, the smaller the portion of Zakat that will be paid compared to the amount of property he has.For example, Zakat on animals, after the number of animals reaches a certain amount, the quota for zakat payments will remain even though the livestock they own continue to increase.

The Concept of Commercial Zakat
Among the sources of Zakat on assets is from Zakat on commercial investments.Commerce is very much encouraged by Islam.Allah SWT has justified activities related to buying and selling, but Allah SWT strictly forbids usury.Likewise, the Prophet PBUH traditions promote the people's involvement in commercial activities.Zakat on commercial goods is Zakat that must be issued from the results of commercial assets.Whether based on action, mining, fisheries, shipping, agriculture, services, or so on to be traded, whether it is in the form of individual trade, a commercial partnership between Muslims or non-Muslims, all commerce.Type of company, cooperative or stock trading, Allah explains that all good business results are obliged to Zakat. 7he fiqh experts call commercial assets' Urudh al-Tijarah.According to a detailed definition, commercial property is anything prepared to be traded for profit.This commercial asset must fulfill two elements: intention and effort; what is meant by the business is buying and selling itself, while what is meant by definition is making a profit.So in terms of commercial assets, it is not enough to have one element without the other.This definition makes it difficult for Urudh al-Qinniyah (deposit), which was initially a treasure later used personally.Ulama from among friends and Tabi'in and ulama after them view Zakat's obligation on commercial assets in different ways according to the passage of time and country.It is based on the word of Allah SWT:

"O you who believe, spend (in Allah way ) a portion of your reasonable efforts and a part of what
We put out of the earth for you.And do not choose bad things and then spend them, but you do not want to take them yourself but squinting at them.And know that Allah is rich, the most praiseworthy " (Surah al-Baqarah [2]: 267).
In the above verse, Allah Almighty has ordered the merchants to pay Zakat rather than good business results, and Allah forbids terrible assets to be issued Zakat.Allah loves good possessions to be spent invaluable ways.Allah SWT always knows what you are doing.Imam Tabrani interprets the verse as Zakat on business (trade).Likewise, the views of Hasan and Mujahid, Imam Zarkasyi in the book of Ahkam Al-Qur'an, that what is meant by the words: "a part of your good efforts" is "the result of trade."Imam Abu Bakr 'Arabi is also in line with his views with the overhead view.If we ponder and think carefully, it is very appropriate to pay Zakat on commerce because the result is our wealth.This is very basic if you think about it so that there is no thought of looking for a loophole from fulfilling Zakat's obligation.From that, we should not be separated from the obligation to pay Zakat, and there is no room to avoid paying it.This research method is carried out in a descriptive-analytical manner, which means that this study seeks to describe the conditions or symptoms that are the object of research in a comprehensive and in-depth way.In addition, this study also aims to determine the relationship between trade zakat and economic development in the community.We conducted a literature study with a qualitative descriptive normative analysis approach.The discussion is carried out through an assessment or review of the fiqh rules that apply in society, theory-the theory of law and jurisprudence related to the economy (Mu'amalah) relating to economics the problems studied their relationship to its implementation in practice in contemporary society.
According to the term, fiqh experts provide different restrictions regarding Zakat, among them, certain assets that have been obliged by Allah SWT to be given to people entitled to receive them, as stated in the Koran.The name for a certain amount of assets that certain groups of society must use.It was granting property rights to a poor Muslim person, not a descendant of Hashim and not an enslaved person who has been freed by Hashim's descendants, on condition that the benefits of the property that have been given are released from the original party, from all aspects solely because of Allah-issuing a specific part of the property that reaches one Nisab, for the person entitled to receive it when the owner is perfect and one year is ideal for assets other than mining goods and other than plant products. 8The definition of Zakat above is only different from the editorial because if examined in-depth, all of them include the elements present in Zakat.
These elements are the assets collected, the assets' source, and the subjects entitled to receive Zakat.The three parts form the structure of the definition of Zakat.So it can be said that these various definitions complement each other. 9Sayyid Sabiq defines Zakat as a designation of a right of Allah issued by someone to the poor.It is called Zakat because issuing Zakat contains the hope of obtaining blessings, cleansing the soul from being stingy for the rich or eliminating the poor's envy, and killing it with various virtues.Al-Mawardi defined Zakat as equal to alms, and vice versa alms similar to Zakat; this view is based on the verses used in the Al-Quran and Hadith, which generally use the word donation, while what is meant is Zakat. 10Zakat transfers a part of the property from a Muslim to another Muslim who is trusted to take care and control those who come from the poor.Thus, according to Shara, Zakat gives the portion of an asset that has reached the Nisab to parties who have determined the Shara' at a predetermined level. 11ijarah or trade, according to the term fiqh, is processing property by exchanging it for profit (profit) accompanied by the intention to trade.Trading assets (Tijarah) are owned using an exchange agreement to obtain a profit, and the assets owned must be the result of his own business.If the assets he owns are inherited assets, then the 'ulama of the school of thought do not agree to call them Merchandise. 12Furthermore, what is meant by Zakat on trade or commerce is Zakat issued on the ownership of property, which is intended for sale and purchase.This Zakat is imposed on businesses managed individually or in unions, such as CVs, PTs, and cooperatives.Fixed assets such as machinery, buildings, cars, equipment, and other fixed assets are not subject to zakat obligation and do not include assets that must be paid for Zakat.
According to the jurists, what is meant by commercial zakat or trade goods are goods used for the commerce of all kinds such as tools, clothing, jewelry, gemstones, animals, plants, gold, silver, etc. Trading commodities are commodities that are traded. 13One crucial thing distinguishing trading commodities from other assets is its owner's intention and purpose to change the purchase (sale). 14One thing that needs to be understood is that Zakat's notion of trading commodities in this section is specifically for trading businesses carried out by individuals and not for companies (corporate) or industrial products of a company. 15Zakat on trade is essentially categorized as zakat mal (Zakat, gold, silver, or paper money.People who trade do not intend to collect Merchandise but want money, namely Zakat.The nominal value is calculated.The commercial assets are not based on the inventory amount but the goods' value if cash. 169 M. Ali Hasan, Zakat Dan Infak: Salah Satu Solusi Mengatasi Problema Sosial Di Indonesia, Ed. 1., cet. 1  (Rawamangun, Jakarta: Kencana Prenada Media Group, 2006)

Legal Basis of Trade Zakat
Al-Quran Islam instructs its adherents to work hard to find lawful sustenance to meet the necessities of life for themselves and their families, both physical and spiritual needs.Qs.Al-Mulk: 15 He is the one who made the earth for you easy to explore, so explore in all its corners and eat a portion of His sustenance.And only to Him will you (return after) be resurrected.(Surah Al-Mulk: 15).
Islam gives freedom to every individual Muslim to choose the type of business profession according to their respective talents, skills, abilities, or expertise, both heavy and rough, which provide small income such as a pedicab driver, or light and smooth ones bring income high like a notary.The payment is obtained legally and lawfully, free from the elements of extortion, fraud, coercion, and does not endanger himself and the community.The basis for compulsory Zakat on Merchandise in the Koran is available in the word of Allah Surah Al Baqarah verse 267, which reads: Al-Hadits Among the hadiths used by scholars to show the basis of trade zakat is the hadith of Samurah Ibn Jundub: "The Messenger of Allah has ordered us to take out the sadaqah of what we mean to sell."Every command is obliged to be carried out because what can be concluded from the words "Order Us" is that the Prophet issued his comments in the form of orders that must be carried out. 17

Obligatory Terms of Trade Zakat
One of the assets that must be zoned are trade assets, also known as commercial assets.In the Koran, we can also find the basis of the arguments used by fiqh scholars to determine the mandatory law of zakat trade, friends, Tabi'in and salaf scholars, and agree on (consensus/ijma') by selecting Merchandise as assets that must be Zakat. 18e terms of trade Zakat are as follows: Islam.Only obliged on free Muslims.This means that in commerce with the ownership of Muslims instead of Muslims, Zakat is charged on Muslims' property only.
Nisab.The trading assets' price must have reached the Nisab of gold and silver, worth 85 grams of gold.The Nisab is calculated at the end of the year.According to the Maliki school of thought, if a trader is a Muhtakir (monopoly), he must sell his Merchandise with a gold or silver Nisab.However, if he is a mudir (instead of trust), he must sell his Merchandise with whatever amount of gold or silver is even if it is only one dirham.
Haul.The price of trade assets, not the property itself, must have reached the Haul, starting from the property's possession.According to the Syafii school of thought, the measure is the end of Haul because, at this time, Zakat is obligatory.If at the beginning of the Haul, a trader has assets that can complete the Nisab (for example, 100 dirhams), half of which is used as trading capital, then at the end of the Haul his wealth reaches 150 dirhams, he is obliged to do Zakat.

The Intention to Trade when Buying Merchandise.
The owner of the Merchandise must intend to sell it when buying it.Whereas if the meaning is carried out after the property is owned, the purpose must be made when trading activities begin.According to the Syafii School, it requires that a person intends to trade when the transaction takes place or while he is still at the transaction place; if he does not intend at that time, he is not obliged to pay Zakat on trade.With each new transaction, the intention to trade must be renewed until the capital is exhausted.The word marketing contains two elements, namely action and definition.Action is the act of the buyer and seller, while the purpose is to obtain these profits.Both of these elements must exist; one of them is not enough.If someone buys something for his use with the intention that if it is profitable, he will sell it, then this is not Merchandise.
An asset or item whose purchase is not for commercial purposes such as a death vessel, educational purposes, and so on, the Haul of property is cut off and not included in zakat estimation.Fixed assets used for commerce are not subject to Zakat.Fixed assets that produce results (al-Mustaghallat) are also not subject to Zakat, but the results of fixed assets such as leases remain subject to the zakat estimation.The cash proceeds will be subject to the zakat estimate if the fixed assets are sold.For commercial assets that have been exchanged for fixed assets or non-current assets, they are no longer considered investments during commerce, so they are not subject to Zakat.
Merchandise is held through the exchange.Inventory is held utilizing business, such as buying and selling or leasing.
Merchandise is not meant as Qunyah.If someone intends to do Qunyah on his property, his Haul is cut off, so he has to renew his intention after that if he wants to trade.Regarding money capital, the problem is apparent.Still, regarding capital in the form of goods, compulsory zakat requirements are the same as mandatory Zakat with cash capital, namely after Haul (a year), after reaching the Nisab, free from debt, and more than necessities.Nisab of Merchandise is worth the price of 85 grams of gold.The Nisab is calculated at the end of the year.
Trading assets with their rights.The right to possession of a treasure must be perfect for those who own it.Excellent control means possessing the substance of a thing along with its benefits.Firstly, self-ownership characteristics are an absolute property that is not limited to time.Secondly, given the power and freedom to use, invest, sell, grant, donate, advance, or support, and manage the assets owned at will.The things which give rise to perfect possession are like: (a) control over items which must, (b) contracts of ownership, (c) replacement, and (d) born rather than possessed goods or animals.
Incomplete ownership is only in possession of the property (such as owning a house but for leasing) or having benefits or the right to receive benefits (such as borrowing, leasing, waqf, only wills for services, truth (Ibahah) using only.Imam Maliki, Hanbali, and Syafi'i have the same view on the perfect property requirements: possession of the hand (al-Hiyazah) and the management (al-Tasarruf).At the same time, Hanafi puts the original owner's needs (asl al-Milk) and the hand's control.From this, it can be understood that Zakat's commercial assets must have perfection in terms of ownership and flexibility in managing. 19most all scholars agree that the merchant must pay his Zakat if he meets the zakat obligation requirements.Disagreements occur in determining the terms of trade zakat.For understanding and facilitating the assessment of commercial Zakat, it is important to observe other conditions related to commercial zakats, such as the following: Halal assets Haram assets, the same as in terms of their substance, such as Liquor and pork or commerce that carry out unlawful activities such as gambling, 20 are not subject to Zakat.However, several types of organizations in Malaysia, such as the Stock Exchange, Securities Brokerage Companies, Taxation Syarikat, and conventional financial institutions, carry out their management mixedly between halal and haram issues, even indicating usury.For example, banking activities are mandatory for financial institutions but need to be adapted to sharia regulations.There should be commercial matters that comply with Shara's law in banking.In principle, financial institutions will be subject to Zakat's estimate subject to settlement as an impure income source.Cooperatives that still carry out conventional credit activities are subject to commercial zakat estimation with reasonable adjustments.

Productive assets
Assets that are eligible to be subject to Zakat must be assets that are developing or have the potential to create, where they must seek to generate income and profit.Components of productive assets: 1) Cash, 2) Financial instruments not based on usury, such as stocks, bills, and securities on the boarding basis, classified as assets during the period; if they are classified as non-current assets, they are exempted from Zakat. 3) Inventory of final goods (stock of raw materials and work in progress is not estimated because it is used for other/last goods release).4) Industrial property and equipment such as buildings, machinery, and Furniture.
These assets are not subject to Zakat because they are not commercial items but are a means of carrying out commerce.However, the property's income is still subject to Zakat rather than rent for buildings and land.5) Net trade receivables, namely assets that will still be received after deducting doubtful or uncollectible accounts, will be subject to Zakat.Other receivables that do not fall under the principle class of perfect ownership are not obliged to be zoned.6) For managing assets such as banks, deposit accounts that are trustful deposits are not obliged to do Zakat because customers are responsible for Zakat on their savings.However, the income obtained by the financial institution rather than managing the money becomes obligatory Zakat.7) Long-term assets such as long-term investments, investments in companies, credit grants, and so on will not be subject to Zakat except for dividends that have been received (realistic results).

Source of commercial assets through purchase or exchange
Commercial assets or assets obtained from prizes are not counted as commercial goods and investments in the first year, they are not subject to Zakat, but these assets will be subject to Zakat for the following year.If the property is sold or proceeds, Zakat will be charged on the income.

Assets not for their use
According to Syafii, Hambali, and Maliki scholars, if a property is owned for its use, then this use will cause the Haul of stuff to be cut off and not subject to Zakat; still, an assessment of the individual's income will be made.

Do not, in the Haul, exchange all the assets for money that is less than the Nisab
According to the Syafii scholar, if all purchases are converted into cash, while he does not meet the Nisab, it is as if he has stopped trading, then his Haul is cut off.Please note that this kind of estimate only applies to commerce.If other assets are also subject to Zakat, such as savings, gold, shares, salaries, etc., Zakat must be estimated separately.

Valuation of business goods assets (valuation of trading assets)
Business assets will be calculated based on the values contained in the Balance Sheet of a trade or the estimated merchandise inventory (inventor).

Zakat payments from the same goods or the value of the goods
In principle, the price of Zakat must be based on the cash value of the goods.If it is easier to pay Zakat using the same property or goods, then this is allowed.This may be due to a lack of cash or a liquidity problem.

Zakat on trade receivables
Zakat is levied on trade receivables or accounts not yet received (a/c receivable) if it is believed that the debtor will pay off the debt or convincing evidence that the debtor will pay it off (bank guarantee papers, etc.).For cases where it is not clear/doubtful whether the debt is collectible or not, Zakat is charged on the amount that has been paid (realization) of the debt.For accounts receivable, the zakat estimation financing scheme only calculates the amount payable that has been quoted.

Zakat for other assets
Zakat that is known for sure will be assessed using the estimated Nisab, based on the type and nature of the funds' origin, whether it is cash, livestock, or plants that produce grain or can be stored so on.

Zakat for livestock
Zakat on camels' trade, oxen, castrate, and goats are mandatory if the Nisab and Haul are sufficient unless the animals are used for plowing, towing vehicles, etc. (al-Mustaghallat).The animal must also be released free to eat in the grass for one year without being fed by the farmer (fed fodder).However, Maliki did not specify these conditions.21

Zakat on plants and horticultural products
According to Hanafi, Zakat is imposed on all plants that grow on the ground for purposes other than their use.The Nisab imposed is five Ausuq or together with 1300 kg of wheat.Zakat on crops irrigated with rainwater is 10%, and in cases involving the use of machines, etc., for irrigation, the Zakat is 5%.For irrigated plants that involve both zakats is 7.5%

Zakat on capital and development
Zakat is levied on the remainder of each type of working capital that is allowed at the end of the Haul period, including the number of profits gained from using working capital such as commercial profits or an increase in the number of livestock, subject to Nisab and Haul; Zakat is not subject to profit.It is still based on the Nisab and Haul (while The monopolist commodity zakat can be paid based on the realist concept).

The basis for Calculating Zakat on Trade Assets
The calculation of Zakat on trade assets is regulated by several detailed laws in the fiqh zakat book.The investments are calculated according to the following bases:22 a. Determination of the time for Zakat's calculation and payment, both based on the Hijri year and the Christian year (Hauliyah basis).b.Limitation and valuation of trade assets must be paid as Zakat by the fiqh and accounting basics laws.c.Regulation and assessment of cash and short-term dependents must be deducted from trading assets subject to zakat law in point b above.d.Determination of the place of Zakat by subtracting the dependents from the obligatory zakat assets.
e. Calculating the Nisab of Zakat, which is 85 grams of 21-carat gold.f.Comparing the zakat place with the Nisab, if the zakat place reaches the Nisab, then the Zakat is calculated at the price of 2.5%.g.Calculating the amount of Zakat by diverting the place of Zakat with the price.h.Determination and valuation of trade assets subject to Zakat.
In addition to disagreements in determining the terms of trade zakat, as mentioned above, differences of opinion also occur in choosing the perfect (achieving) Nisab.There are three opinions of the scholars in this regard.First, because trade zakat is related to prices, the most likely thing is at the end of the year because it is complicated to calculate costs compared to Zakat on other objects whose Nisab is related to the item.Imam Maliki, Imam Syafii, expressed this opinion.
Second, Nisab is calculated throughout the year.So that if it is less than the Nisab, the meaning of the Nisab is also disconnected.This opinion was expressed by At-Tsauri, Ahmad, Ishaq, Abu Ubaid, Abu Tsur, and Ibn Munzir.Third, the Nisab is calculated at the beginning and the end of the year; if the Nisab is perfect at both ends, then the trade zakat must be issued.Abu Hanifah and his friends put forward this opinion. 23n comparing the three opinions, Yusuf al-Qaradawi expressed his belief in the first opinion, namely the idea of Imam Malik and Imam Syafii.Because in fact, the one-year requirement for the Nisab does not have a strong argument because there is no valid text in the form of hadith Marfu '(hadith that is directly related to Rasulullah SAW).If the trade assets have reached the Nisab of the year-end, then Zakat's obligation has been placed on a Muslim; this happens every year.Although in the middle of the year, there was a reduction in the size of the Nisab.We can also look at the history of the time of the Prophet Muhammad SAW.
When the officers take Zakat on assets that have reached the Nisab, they never ask Muzakki when this Nisab is perfect, how many months it has been, etc.When it comes one year (based on the Qamariah calendar), they then take it. 24There are differences of opinion among the scholars whether what Zakat is issued must be a traded object or in the form of money.In one of their views, Imam Abu Hanifah and Imam Syafii stated that traders could choose two alternatives: removing the object or giving the money.A cloth trader may give Zakat with the cloth.Or also tithe at a price in the form of cash.Meanwhile, in his other opinion, Imam Syafii stated that issuing Zakat on trade must be in the form of traded commodities and not in the way of money.Meanwhile, Imam Ahmad bin Hambal obliged to give zakat trading in cash, not things.
Commenting on these three opinions, Ibn Taymiyyah stated that the most decisive argument is the opinion that Zakat issued in the form of objects or the form of money is closely related to the needs and benefits Mustahik.If the Mustahik feels that he needs something more, for example, cloth, then give him material and if he needs money for other needs, then provide him with money.How to calculate trade zakat, namely: 25 (Rotated capital + profit + liquidable receivables) -(debt-loss) x 2.5% Example: First, Commercial assets, whether engaged in trade, industry, agro-industry, or services, are managed individually or as a business entity (PT, CV, Foundation, Cooperative, etc.) The Nisab is 20 dinars (equivalent to 85 grams of pure gold).This means that if a business entity at the end of the year (closing the book) has wealth (working capital and profit) greater than or equivalent to 85 grams of gold (assuming that per gram is IDR 75,000 = IDR 6,375,000), then it is obligatory.Pay Zakat of 2.5% on business entities in the form of Shirkah (cooperation).So if all members of the Shirkah are Muslim, Zakat is issued first before it is distributed to those who are Shirkah.But if there are non-Muslim members of the Shirkah (company), then Zakat is only given from Muslim members.In business entities in the form of Shirkah (cooperation).If all members of the Shirkah are Muslim, Zakat on trade to create compulsory Zakat to spread compassion for fellow human beings and build an Islamic society that lives in cooperation and prosperity. 31he empowerment program continues to be carried out by zakat institutions and the government in anticipation of reducing the economic downturn in society.As is known, apart from impacting the economy, the Covid-19 outbreak can also affect food availability.Therefore, zakat institutions, through the serial village program and food security, continue to empower the poor, one of them.Farmers must be relieved from the criminalization of seed copyrights that have been accused of violating them.This will open the way for farming. 32

Zakat and Food Security
Through facilitators in villages, they try to empower the community by planting vegetables on a narrow land.In addition, Rumah Zakat also provides vegetable seeds for planting.Hamdiah, one of the beneficiaries, expressed his gratitude to Rumah Zakat for the assistance of vegetable seeds.It is hoped that the receipt of this assistance can help meet the needs of her household, which is currently severely affected by the Covid 19.It is expected that the women in her neighborhood can use their yard to grow vegetables and the collective land group today.
By implementing an effective zakat management system, it is hoped that it will support the food security of families, communities, and even the state, especially in the face of the Covid 19 pandemic.With the support of the economy of farmers with Zakat and the provision of direct subsidies from Zakat, farmers will be able to increase their production, especially in the area of food production centers, and food policy support from the government must be in line with this. 33

Conclusion
Tijarah or trade, according to the term fiqh, is processing property by exchanging it for profit (profit) accompanied by the intention to trade.Trading assets (Tijarah) are owned employing an exchange agreement to obtain a profit, and the assets owned must be the result of his own business.If the assets he owns are inherited assets, then the 'ulama of the school of thought do not agree to call them Merchandise.However, Islam recommends that assets affected by the Nisab should be rotated and traded.It Will not always be eaten by Zakat, and the amount will decrease.That way, Islam recommends growing wealth and no capital that stops and experiences stagnation.In this way, it can stretch the economy, which has been stagnating so far.
who believe, spend (in the way of Allah) a part of the results of your efforts are good and part of what We put out of the earth for you."(SurahAl Baqarah: 267).
1.The Hambali School states two conditions: (a) He owns the Merchandise through concrete trading activities such as a purchase.(b) When in possession of his property, a person intends to trade.2. The Hanafi School stipulates four conditions: (a) The trading asset reaches the Nisab (b) Reaching one year.(c) Intention to trade must concretely accompany trading practice because purpose alone is not enough, and (d) property (owned) is suitable for sale.3. The Hambali School stipulates five conditions: (a) Zakat is not directly related to things, such as clothes and books, but their value and price.(b) The Merchandise owned through the exchange or replacement of goods, for example, through a purchase, is not a grant inheritance and the like.(c) The intention to trade is stated when the process of purchasing these goods occurs.(d) The value and price of the goods are owned to be exchanged for goods, such as by buying and selling.(e) For those who hoard their goods (Muhtakir), the traded assets must reach a Nisab or more, while for those who rotate them (mudir), trade zakat has become mandatory, even though it only amounts to one dirham.4. The Shafii School stipulates five conditions: (a) Merchandise is acquired by exchange, such as purchase, and not using inheritance.(b) The trader should intend to trade when an interaction occurs or at the contract Council.And if not, he must renew his trading intentions.(c) Merchandise is not intended for its purposes and interests (Qunyah).(d) Has reached one year, commencing from the ownership of assets or starting from the purchase, and (e) All Merchandise does not become money, which is less than the Nisab.