ஜகாத் - ஒரு எளிய அறிமுகம்

gUtkile;j mwpTs;s xt;nthU K];ypKk; gpd;tUk; jFjpfis mile;jhy; mtu; kPJ [fhj; flikahf MFk;.

[fhj; flikahdtHfs;:
1. nghUs; mtupd; ifapy; ,Uf;f Ntz;Lk; (mij nrytopf;Fk; KOj;jFjp ,Uf;f Ntz;Lk;) - Ownership.

2. nghUs; [fhj; flikahFk; msit (ep]hig) mile;jpUf;f Ntz;Lk; - Asset must be equivalent to Nisaab.

3. jd; mbg;gilj; Njitf;F Nghf kPjk; ,Uf;f Ntz;Lk; (jhd; gad;gLj;Jk; cil> tPL> thfdk; Mfpatw;wpd; kPJ [fhj; ,y;iy) - Asset must be in excess of basic necessity.

4. fldpy;yhky; ,Uf;f Ntz;Lk; - Free from debts.

5. nghUs; tsHr;rpailaf; $bajhf ,Uf;f Ntz;Lk;. jq;fk;> nts;sp ve;j epiyapy; ,Ue;jhYk; (MguzkkhfNth my;yJ nghUshfNth) [fhj; flikahFk; - Potential of growth.

mNj Nghd;W tpiy kjpf;f Kbahj fw;fs; (Precious Stones)> Kj;J> kufjk; Nghd;wtw;wpy; tsHr;rp ,y;yhjjhy; [fhj; flikahfhJ. Mdhy;> tpahghuj;jpw;fhf ,Ue;jhy; [fhj; nfhLf;f Ntz;Lk;.

6. [fhj; nfhLf;f Ntz;ba eifNah my;yJ gzNkh xUtuplk; xU tUlk; ,Ue;jpUf;f Ntz;Lk; - One Year must elapse over the asset.

[fhj; flikahFk; msT:

jq;fk;:
vtu; xUtuplk; 85 fpuhk; jq;fk; (10½ gTd;) my;yJ mjw;F Nky; ,Ue;jhy;> mtu; mjw;F KOikahf [fhj; nfhLf;f Ntz;Lk;. (,d;iwa tpiyg;gb 10½ gTdpd; tpiy 2>52>280 &gha;fs; MFk;.
cjhuzj;jpw;F xUtuplk; 15 gTd; ,Ue;jhy; fPo;f;fz;l Kiwg;gb nfhLf;f Ntz;Lk;.
1 gTd; - &. 24>026.66
15 gTd; - 15 x &. 24>026.66 = &. 3>60>400.01
nfhLf;f Ntz;ba njhif = &. 3>60>400.01 ÷ 40 = &. 9010.0003
1 fpuhk; - &. 24>026.66 ÷ 8 = &. 3003.33

nts;sp:

612 fpuhk; (76½) my;yJ mjw;F Nky; ,Ue;jhy; mtH mjw;F KOikahf [fhj; nfhLf;f Ntz;Lk; (,d;iwa epytug;gb 612 fpuhk; nts;spapd; tpiy 32>208.94 &gha;fs; MFk;).
cjhuzj;jpw;F xUtuplk; 700 fpuhk; nts;sp ,Ue;jhy; fPo;fz;l Kiwg;gb nfhLf;f Ntz;Lk;.
1 fpuhk; - &. 52.629
700 fpuhk; - 700 x &.52.629 = &. 36>840.30
nfhLf;f Ntz;ba njhif = &. 36>840.30 ÷ 40 = &. 921

tq;fpj; njhif my;yJ ifapy; ,Uf;Fk; gzk;:

xUtH tq;fpapNyh my;yJ ifapNyh XH Mz;L fPo;f;fz;l msT gzk; itj;jpUe;jhy; mtH kPj [fhj; flikahFk;. Mjhug;g+Htkhd `jP];fs; mbg;gilapy; gz tp~aj;jpy; [fhj; nts;spiaf; nfhz;Nl fzf;fplg;gLfpwJ. Mf> ,d;iwa epytug;gb 36>840 &gha;fs; xUtuplk; ,Ue;jhy; mtH [fhj; nfhLf;f jFjpAs;stH MfptpLthH. cjhuzj;jpw;F xUtuplk; 1 yl;rk; ,Ue;jhy; fPo;fz;l Kiwg;gb nfhLf;f Ntz;Lk;.

tq;fpj; njhif = &. 1>00>000

nfhLf;f Ntz;ba njhif = &. 1>00>000 ÷ 40 = &. 2>500

[fhj; thq;f jFjp cilatu;fs;:

1. /gf;fPu;; - [fhj; nfhLf;Fk; jFjpapy;yhjtH;.
2. kp];fPd;; - nry;tk; VJk; ,y;yhjtu;.
3. [fhj; tR+ypg;gtUf;F mtUf;F $ypahf mjpypUe;Nj nfhLf;f Ntz;Lk;.
4. vtu;fspd; ,jak; ,];yhj;jpd; gf;fk; <u;f;fg;gl;Ls;sNjh : ,jd; fUj;J K];ypk;fspy; gyfPdkhf cs;stu;fs;. mtu;fSf;F [fhj; nfhLj;jhy; mjd; %yk; mtu;fs; gyg;gl;L mtu;fs; <khd; cWjp ngWk; vd;wpUe;jhy;. K];ypk; my;yhjtu;fSf;F [fhj; nfhLg;gJ $lhJ.
5. mbikfs; : mtu;fspd; tpLjiyf;fhf [fhj; nfhLf;fyhk;. Mdhy; ,d;iwa epiyapy; mtu;fs; ,y;iy. Mdhy; ,g;gbahd epiyapy; cs;stu;fs; ,d;iwf;F ,Ue;jhy; mtu;fSf;F nfhLf;fyhk;.
6. fld;gl;ltu;fs; : [fhj; njhifia /gf;fPUf;F nfhLg;gij tpl fld;gl;ltu;fSf;F nfhLf;fyhk;.
7. my;yh`;tpd; ghijapy; NghupLNthu;.
8. topNghf;fH;.

[fhj; nfhLf;f jFjpapy;yhjtu;fs;:

1. fh/gpu; (,iwkWg;ghsu;)
2. gzf;fhud;
3. egpfshupd; FLk;gj;jpw;F
4. je;ij> ghl;ldhu;
5. kfd;> Ngud;
6. kidtp (mJ Nghd;W kidtp jd; fztDf;F [fhj; nfhLf;f KbahJ.)
,tu;fs; my;yhj kw;w cwtpdu;fs; [fhj; thq;f jFjp cilatu;fshf ,Ue;jhy; mtu;fSf;F nfhLg;gNj rpwe;j;J.
7. gs;spthry; fl;Ltjw;F> kju]h fl;Ltjw;F> NuhL NghLtjw;F> ghyk; fl;Ltjw;F [fhj; nfhLg;gJ $lhJ.

ika;aj;ij mlf;fk; nra;tjw;F [fhj; nryT nra;af;$lhJ. Vnddpy;> “ngw;Wf;nfhs;tJ” vd;gJ NkNy cs;s R+o;epiyfspy; ,y;yhj fhuzj;jhy; [fhj; nfhLf;f KbahJ.

([fhj;ij ngWgtu; mij jd; KO ,~;;lg;gb nryT nra;a jFjpAilatuhf ,Uf;fNtz;Lk;. mJ ,y;yhj ,lj;jpy [fhj; nfhLf;f mDkjpapy;iy- ,J xU tpjp)

cwtpdu;fNs [fhj; nfhLf;f KOjFjpAs;stu;fs; mtu;fs; NkNy nrhy;yg;gl;l [fhj; thq;Fk; jFjpapy; ,Ue;jhy;.

mjd; gpd; K`y;yh thrpfs;>Cu; thrpfs;.,e;j mbg;gilapy; [fhj; nfhLf;fg;gl;lhy; Viofs; ,Uf;f khl;lhu;fs;.
jd; Cu;> ehl;by; cs;stu;fis tpl kw;w ehLfspy; cs;stu;fs; kpfTk; NjitAila K];ypk;fshf ,Ue;jhy; mtu;fSf;F nfhLg;gJ $Lk;.