Employing the Theory of Taʿlīl in Renewing Zakat Jurisprudence in Indonesia: An Analytical Study of Contemporary Zakat Fatwas Issued by the Indonesian Ulema Council
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Aug 16, 2026
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Refki Saputra
https://orcid.org/0009-0003-0900-0234
Asep Saepudin Jahar
https://orcid.org/0000-0002-4957-5273
Hamka Hasan
https://orcid.org/0000-0002-3000-3777
https://orcid.org/0009-0003-0900-0234
Asep Saepudin Jahar
https://orcid.org/0000-0002-4957-5273
Hamka Hasan
https://orcid.org/0000-0002-3000-3777
Abstract
Objectives: This research examines the application of the theory of taʿlīl in contemporary zakat fatwas issued by the Indonesian Ulema Council and assesses its contribution to the renewal of zakat jurisprudence in Indonesia.
Methodology: The research employs inductive and analytical methods. The inductive approach identifies and compiles zakat fatwas issued by the Indonesian Ulema Council, while the analytical approach examines their content, legal reasoning, and contribution to the renewal of zakat rulings.
Findings: The findings reveal that the Indonesian Ulema Council systematically employs the theory of taʿlīl in renewing zakat jurisprudence. This approach has expanded the scope of zakatable assets and enabled more adaptive mechanisms for zakat collection and distribution in response to contemporary economic realities.
Originality: This study highlights taʿlīl as a central instrument in contemporary institutional ijtihād and proposes an analytical framework integrating uṣūl al-fiqh and maqāṣid al-sharīʿah in the renewal of zakat jurisprudence.
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Keywords
Theory of TaʿlīlRenewal of Zakat JurisprudenceZakat FatwasIndonesian Ulema Council
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How to Cite
Saputra, Refki, Asep Saepudin Jahar, and Hamka Hasan. 2026. “Employing the Theory of Taʿlīl in Renewing Zakat Jurisprudence in Indonesia: An Analytical Study of Contemporary Zakat Fatwas Issued by the Indonesian Ulema Council”. Journal of College of Sharia and Islamic Studies 44 (2). https://doi.org/10.29117/jcsis.2026.0453.
Section
Articles in Arabic