The Concise Guide to the Fiqh of Balance and its Contemporary Issues according to the Fiqh of Balance," is an important and valuable book by Prof. Dr. Ali Muhiuddin Al-Qaradaghi, specifically dedicated to matters of Zakat. In it, the author presents the approved opinions and rulings of the majority regarding most Zakat issues, based on the latest decisions of international conferences and gatherings over recent years.

The book consists of five main sections. In the first section, the author distinguishes Zakat from taxation by defining each term linguistically and semantically and outlining their fundamental differences. In the same section, Dr. Ali Al-Qaradaghi highlights the scientific and economic miraculousness in the choice of the word Zakat, and also clarifies the main objectives of Zakat.

In the second section, the author focuses on the pillars of Zakat (the Zakat payer, the Zakat recipient, and the Zakat-liable wealth) and then discusses their rulings.

The third section of the book is dedicated to the assets upon which Zakat is due, with a detailed discussion of each, such as (livestock, agricultural produce, rented land, gold, factories... etc.).

In the fourth section, the author thoroughly discusses each of the categories eligible to receive Zakat, which are identified by several words in the Holy Quran, such as (those whose hearts are to be reconciled, those in debt... etc.).

Dr. Ali Al-Qaradaghi has dedicated the final section of his book to innovations related to Zakat issues, addressing concepts such as Zakat issues, Zakat on companies, shares, pension salaries, debts, and investment funds. He also highlights innovations in the disbursement of Zakat, such as giving Zakat to influential figures, Islamic media, projects for caring for new converts, and many other contemporary topics.

The concluding pages of the book contain a comprehensive guide on how to assess Zakat for companies, based on the latest decisions and fatwas from global conferences and gatherings of Islamic scholars.

Key details about the book include:

Language: Arabic
Author: Ali Muhiuddin Al-Qaradaghi
Number of pages: 154
Year of publication: 2024