Zakat Profesi: Contemporary Fiqh Ijtihad in Responding to Community Needs

Abstrak

Zakat is an important instrument in Islamic economics that possesses both spiritual and social dimensions. Historically, zakat was known in classical forms such as gold, silver, and agricultural products. However, the emergence of modern professions with fixed incomes has raised questions about the zakat obligation on such earnings, subsequently giving rise to the concept of professional zakat. Professional zakat has become a subject of debate in contemporary fiqh. Classical scholars did not recognize it because modern professions had not yet developed, while contemporary scholars engage in ijtihad adapted to modern contexts. Some scholars, such as Yusuf al-Qaradawi and the Indonesian Ulama Council (MUI), make it obligatory by analogizing it to agricultural zakat or trade zakat to achieve social justice. On the other hand, some scholars reject it due to the absence of explicit textual evidence (nass) and consider general wealth zakat (zakat mal) sufficient. This research uses qualitative methods through library research, analyzing classical fiqh books, contemporary fatwas, and zakat regulations. The analysis was conducted using a normative-theological approach to examine its legal relevance. The results show that professional zakat is a relevant form of contemporary ijtihad. In Indonesia, this concept has been adopted into regulations, MUI fatwas, and the practices of zakat institutions like BAZNAS. Practically, professional zakat holds great potential for poverty alleviation and economic equity. The existing differences of opinion precisely demonstrate the flexibility of Islamic law in responding to the developments of the times.