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THE ADOPTED MODEL IN THE INSTITUTIONAL ADMINISTRATION OF ZAKAH IN KANO STATE, NIGERIA

Year 2020, Volume: 3 Issue: 2, 419 - 435, 15.12.2020

Abstract

This paper is a study of the Kano State Zakat and Hubusi Commission in the collection and distribution of Zakah. It employed qualitative research design to find out the model applied in the administration of Zakah in Kano state. Data were collected from primary and secondary sources including the law establishing the Commission, reports prepared by the Commission, unpublished researches etc. The findings showed that, the law establishing the Commission provided it with the powers to collect and distribute Zakah. But the law did not prescribe items of Zakah, the beneficiaries, Nisab, and method of calculation. It also does not compel the contributors to hand over Zakah to the Commission. To achieve the above administrative processes, the Commission designed internal policies on items, calculation, Nisab, beneficiaries, collection and distribution. However, absence of a law conferring on the Commission the authority to collect Zakah on obligatory basis, shows that Kano state runs voluntary model of administration of Zakah, similar to what obtains in some contemporary Muslim countries. The weakness of voluntary administration, is the inability of Zakah administering bodies to collect reasonable amount of proceeds. This naturally affects the overall objective of applying Zakah to cushion the suffering of the poor.

References

  • Abdulhameed, Nasir Muhammad, (2017) Critical Analysis of the Administration of Zakah in the Shari’ah Implementing States of Northern Nigeria 1999-2013”, Unpublished Ph.D Thesis in the Department of Islamic Studies, Submitted to School of Postgraduate Studies, Nasarawa State University Keffi, Nigeria.
  • Abdullah, Ahmad Ali, (1995) “Zakatable Funds of the State and Modes of their Collections” in El-Asker, Ahmad Abdulfattah and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 119-150. AlAjeel, Abd Al-Qader Dahi, (1995), “Kuwait” in El-Asker, Ahmad Abdulfattha and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 259-296.
  • Al-Omar, Fu’ad Abdullah, (1995), “General Administrative and Legislative Aspects” in El-Asker, Ahmad Abdulfattha and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 21-64.
  • Al-Omar, Fu’ad Abdullah, (1985), “Management of Zakah Through Semi-Government Institutions” in Imtiaz, I.A., M.A. Mannan, M.A. Niazi and A.H. Deria, (eds.), Management of Zakat in Modern Muslim Society, Jeddah, Islamic Research and Training Institute, pp. 131-152.
  • Al-Qardawi, Yusuf, (2006), Fiqh al-Zakah, Cairo, Maktabat Wahbah.
  • Al-Raymi, Muhammad bn. Abdullah, (1999), al-Ma’ani al-Badi’ah fi Ma’rifat IkhtilafAhl al-Shari’ah, vol.2, Beirut, Dar al-Kutub al-‘Ilmiyyah.
  • Al-Shaukani, Muhammad bn. Ali, (1987), al-Durar al-Mudi’ahSharh al- Durar al-Bahiyyah, Vol.2, Beirut, Dar al-Kutub al-‘Ilmiyyah. Comprehensive Tax History of Nigeria, (ND), “The Three Eras of Taxation in Nigeria”, www.firs.gov.ng, 15th-09-2012, pp.68-119.
  • Haq, Irfan UI, (1981), Economic Doctrines of Islam A Study of the Doctrines of Islam and their Implications for Poverty, Employment and Economic Growth, London, International Institute of Islamic Thought. Hukumar Zakka da Hubusi to Jihar Kano, (ND), Aikace-Aikacen Hukumar, Nasarorinta da Irin Ci Gabada aka Samu,Tun Daga Lokacin Kafa ta Zuwa Disamba 2004, Kano, Triumph.
  • Ibrahim, Muhammad Sharif and Shahruddeen Amir, (2015), “In Search of an Effective Zakah Institution Management in Kano State Nigeria” in Journal for Studies in Management and Planning, vol.1, no 7, www.internationaljournalofresearch.org, 23/12/ 2015, pp, 242-257.
  • Ibrahim, Isa (2004), “Poverty Alleviation Program: Islamic Perspective (A Case Study of Kano State), an Unpublished Master’s Dissertation Submitted to the School of Post Graduate Studies, Bayero University Kano, Nigeria.
  • Kahf, Monzer, (1989), “Zakah: the Unresolved Issues in the Contemporary Fiqh”,Journal of Islamic Economics, Kuala Lumpur, International Islamic University Malaysia, vol.2, no. 1, www.lib.iium.edu.my, 10th /11/2015, pp. 1-22.
  • Kahf, Monzer, (1995), “Applied Institutional Models for Zakah Collection and Distribution in Islamic Countries and Communities” in El-Asker, Ahmad Abdulfattha and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 167-192.
  • Kani, Abdussalam Muhammad, (2004), “The Impact of Zakah on Poverty Alleviation in the Kano Metropolis”, www.kutej.edu.ng, 23/12/ 2015.
  • Khan, Muhammad Akram, (1995) “Legal, Administrative and Financial Control”, in El-Asker, Ahmad Abdulfattah and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, 1995, pp. 65-102.
  • Kano State Zakat and Hubusi Commission (2003), “A Bill for a Law to Provide for the Collection and Distribution of Zakkah and Hubusi in the State and for Other Matters Connected Thereto”. Kano State Zakat and Hubusi Commission, (2011), “The Comprehensive Achievements/Progress Report from Inception, 2003 to 2011”.
  • Kwamitin Zakka na Jihar Kano, (1991), Zakka a Saukake, Kano, Jola-Ade Printers.
  • Paden, John N. (1980), Sir Ahmad Bello Sardauna of Sokoto Values and Leadership in Nigeria, Zaria, Hudahuda Publishing Company.
  • Raqibuzzaman, M., (1987), Some Administrative Aspects of the Collection and Distribution of Zakah and the Distributive Effects of the Introduction of Zakah into Modern Economics, Jeddah, Center for Islamic Economics, King Abdulaziz University.
  • Sadeq, Abu al-Hasan, (1994), A Survey of the Institution of Zakah: Issues, Theories and Administration, Jeddah, Islamic Development Bank, Islamic Research and Training Institute.
  • Wali, Hasan Nuhu, (2003), “Utilisation of Zakah and Islamic Endowment Funds for Poverty Reduction: A Case Study of Zakat and Hubusi Commission Kano State Nigeria”, in Journal of Economic and Sustainable Development, vol.4, no. 18, www.iiste.org, 28th-11-2015, pp, 141-147
  • Yusufari, Mamman Lawan, (2004), “Shari’ah Implementation in Kano State” Paper Presented at the International Conference on the Implementation of Shari’a in a Democracy: The Nigerian Experience, Jointly organized by the Centre for the Study of Islam and Democracy, Washington D.C., and the Centre for Islamic Legal Studies, Ah

THE ADOPTED MODEL IN THE INSTITUTIONAL ADMINISTRATION OF ZAKAH IN KANO STATE, NIGERIA

Year 2020, Volume: 3 Issue: 2, 419 - 435, 15.12.2020

Abstract

This paper is a study of the Kano State Zakat and Hubusi Commission in the collection and distribution of Zakah. It employed qualitative research design to find out the model applied in the administration of Zakah in Kano state. Data were collected from primary and secondary sources including the law establishing the Commission, reports prepared by the Commission, unpublished researches etc. The findings showed that, the law establishing the Commission provided it with the powers to collect and distribute Zakah. But the law did not prescribe items of Zakah, the beneficiaries, Nisab, and method of calculation. It also does not compel the contributors to hand over Zakah to the Commission. To achieve the above administrative processes, the Commission designed internal policies on items, calculation, Nisab, beneficiaries, collection and distribution. However, absence of a law conferring on the Commission the authority to collect Zakah on obligatory basis, shows that Kano state runs voluntary model of administration of Zakah, similar to what obtains in some contemporary Muslim countries. The weakness of voluntary administration, is the inability of Zakah administering bodies to collect reasonable amount of proceeds. This naturally affects the overall objective of applying Zakah to cushion the suffering of the poor.

References

  • Abdulhameed, Nasir Muhammad, (2017) Critical Analysis of the Administration of Zakah in the Shari’ah Implementing States of Northern Nigeria 1999-2013”, Unpublished Ph.D Thesis in the Department of Islamic Studies, Submitted to School of Postgraduate Studies, Nasarawa State University Keffi, Nigeria.
  • Abdullah, Ahmad Ali, (1995) “Zakatable Funds of the State and Modes of their Collections” in El-Asker, Ahmad Abdulfattah and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 119-150. AlAjeel, Abd Al-Qader Dahi, (1995), “Kuwait” in El-Asker, Ahmad Abdulfattha and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 259-296.
  • Al-Omar, Fu’ad Abdullah, (1995), “General Administrative and Legislative Aspects” in El-Asker, Ahmad Abdulfattha and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 21-64.
  • Al-Omar, Fu’ad Abdullah, (1985), “Management of Zakah Through Semi-Government Institutions” in Imtiaz, I.A., M.A. Mannan, M.A. Niazi and A.H. Deria, (eds.), Management of Zakat in Modern Muslim Society, Jeddah, Islamic Research and Training Institute, pp. 131-152.
  • Al-Qardawi, Yusuf, (2006), Fiqh al-Zakah, Cairo, Maktabat Wahbah.
  • Al-Raymi, Muhammad bn. Abdullah, (1999), al-Ma’ani al-Badi’ah fi Ma’rifat IkhtilafAhl al-Shari’ah, vol.2, Beirut, Dar al-Kutub al-‘Ilmiyyah.
  • Al-Shaukani, Muhammad bn. Ali, (1987), al-Durar al-Mudi’ahSharh al- Durar al-Bahiyyah, Vol.2, Beirut, Dar al-Kutub al-‘Ilmiyyah. Comprehensive Tax History of Nigeria, (ND), “The Three Eras of Taxation in Nigeria”, www.firs.gov.ng, 15th-09-2012, pp.68-119.
  • Haq, Irfan UI, (1981), Economic Doctrines of Islam A Study of the Doctrines of Islam and their Implications for Poverty, Employment and Economic Growth, London, International Institute of Islamic Thought. Hukumar Zakka da Hubusi to Jihar Kano, (ND), Aikace-Aikacen Hukumar, Nasarorinta da Irin Ci Gabada aka Samu,Tun Daga Lokacin Kafa ta Zuwa Disamba 2004, Kano, Triumph.
  • Ibrahim, Muhammad Sharif and Shahruddeen Amir, (2015), “In Search of an Effective Zakah Institution Management in Kano State Nigeria” in Journal for Studies in Management and Planning, vol.1, no 7, www.internationaljournalofresearch.org, 23/12/ 2015, pp, 242-257.
  • Ibrahim, Isa (2004), “Poverty Alleviation Program: Islamic Perspective (A Case Study of Kano State), an Unpublished Master’s Dissertation Submitted to the School of Post Graduate Studies, Bayero University Kano, Nigeria.
  • Kahf, Monzer, (1989), “Zakah: the Unresolved Issues in the Contemporary Fiqh”,Journal of Islamic Economics, Kuala Lumpur, International Islamic University Malaysia, vol.2, no. 1, www.lib.iium.edu.my, 10th /11/2015, pp. 1-22.
  • Kahf, Monzer, (1995), “Applied Institutional Models for Zakah Collection and Distribution in Islamic Countries and Communities” in El-Asker, Ahmad Abdulfattha and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, pp. 167-192.
  • Kani, Abdussalam Muhammad, (2004), “The Impact of Zakah on Poverty Alleviation in the Kano Metropolis”, www.kutej.edu.ng, 23/12/ 2015.
  • Khan, Muhammad Akram, (1995) “Legal, Administrative and Financial Control”, in El-Asker, Ahmad Abdulfattah and Muhammad Sirajul-Haq (eds), Institutional Framework of Zakah: Dimensions and Implications, Jeddah, Islamic Research and Training Institute, 1995, pp. 65-102.
  • Kano State Zakat and Hubusi Commission (2003), “A Bill for a Law to Provide for the Collection and Distribution of Zakkah and Hubusi in the State and for Other Matters Connected Thereto”. Kano State Zakat and Hubusi Commission, (2011), “The Comprehensive Achievements/Progress Report from Inception, 2003 to 2011”.
  • Kwamitin Zakka na Jihar Kano, (1991), Zakka a Saukake, Kano, Jola-Ade Printers.
  • Paden, John N. (1980), Sir Ahmad Bello Sardauna of Sokoto Values and Leadership in Nigeria, Zaria, Hudahuda Publishing Company.
  • Raqibuzzaman, M., (1987), Some Administrative Aspects of the Collection and Distribution of Zakah and the Distributive Effects of the Introduction of Zakah into Modern Economics, Jeddah, Center for Islamic Economics, King Abdulaziz University.
  • Sadeq, Abu al-Hasan, (1994), A Survey of the Institution of Zakah: Issues, Theories and Administration, Jeddah, Islamic Development Bank, Islamic Research and Training Institute.
  • Wali, Hasan Nuhu, (2003), “Utilisation of Zakah and Islamic Endowment Funds for Poverty Reduction: A Case Study of Zakat and Hubusi Commission Kano State Nigeria”, in Journal of Economic and Sustainable Development, vol.4, no. 18, www.iiste.org, 28th-11-2015, pp, 141-147
  • Yusufari, Mamman Lawan, (2004), “Shari’ah Implementation in Kano State” Paper Presented at the International Conference on the Implementation of Shari’a in a Democracy: The Nigerian Experience, Jointly organized by the Centre for the Study of Islam and Democracy, Washington D.C., and the Centre for Islamic Legal Studies, Ah
There are 21 citations in total.

Details

Primary Language English
Journal Section Research Article
Authors

Nasir Abdulhameed 0000-0001-8726-281X

Publication Date December 15, 2020
Published in Issue Year 2020 Volume: 3 Issue: 2

Cite

APA Abdulhameed, N. (2020). THE ADOPTED MODEL IN THE INSTITUTIONAL ADMINISTRATION OF ZAKAH IN KANO STATE, NIGERIA. Academic Review of Humanities and Social Sciences, 3(2), 419-435.

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