Abstract:
الزكاة ىي ركن من أركاف الإسلامابػمسة , كمن بتُ مواردىا زكاة الزركع كالثمار الذم ىو موضوع بحثي من خلالو تطرقت إلى بيانو بدفاصل أبنها : الفصل الأكؿ :تكلمت فيو عن مفهوـ الزكاة كأحكامها , من خلاؿ تعريف الزكاة كبياف مشركعيتها الشركط التي بذب في الزكاة , كمنزلتها في الإسلاـ, كأيضا عن كقت كجوبها كفوائدىا . كأما في الفصل الثالٍ :خصصت فيو عن ماىية الزركع كالثمار كذلك بتعريفها كمشركعيتها كأصناؼ التي بذب فيها بذكر شركطها كأنواعها . كالفصل الثالث :جعلتو في زكاة الزركع كالثمار في ابؼستثمرات الفلاحية حيث بينت فيو عم مفهوـ مستثمرة الفلاحية كأنواعها ككيفية اخراج الزكاة في بؿاصيلها Zakat is one of the five pillars of Islam, and among its resources is zakat on crops and fruits, which is the subject of my research. The first chapter: I talked about the concept of zakat and its provisions, through the definition of zakat and its legitimacy, the conditions that must be paid in zakat, its status in Islam, and also about the time of its obligation and its benefits. As for the second chapter, it was devoted to the nature of the crops and fruits, by defining them, their legality, and the varieties in which they are obligatory, by mentioning their conditions and types. And the third chapter: I made it into zakat on crops and fruits in agricultural investments In it, I showed the concept of an agricultural investor, its types, and how to pay zakat on its crops. The conclusion from that: 1 - That the amount is zakat on crops and fruits in agricultural investments, in the case of irrigation without cost, i.e. from the water of the sky or by means of flow (and flood is the water flowing on the ground due to a torrent, or what poured from a
