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The face value of nonowner-occupied real estate and business fixed assets is excluded from Zakah, according to most Fiqh scholars who argue that it has not been explicitly ordered during the lifetime of Prophet Muhammad (sas). This study aims to test the hypothesis that the role of these properties in the early Islamic economy was insignificant and, therefore, differed from today.

A qualitative historical analysis of primary Islamic sources and narrations from early Muslim historiography has been conducted to understand real estate sales and rent, construction costs and the number and size of houses owned by the Sahabah. In addition, inheritance reports and land gift records have been examined to obtain relevant information about the value of real estate. As for business fixed assets, the type, number and wealth of craftspeople as well as their tools have been analyzed to reveal their significance in comparison with today.

The findings of this study confirm the hypothesis that real estate for investment purposes and business fixed assets were quasi-non-existent during the lifetime of the Prophet (sas) and, therefore, irrelevant from a Zakah perspective.

This study intends to be a catalyst for the reconsideration of Zakah on these items of wealth and contributes to the Fiqhi discourse.

The relationship between corporate social responsibility (CSR) and financial performance (FP) has bourgeoned widespread debate among researchers. In recent years, the debate has explored more dynamic links, one of which is the curvilinear relationship, between CSR and FP. This paper aims to empirically test the curvilinear relationship between CSR and FP in the context of Indian companies.

This paper empirically tests the curvilinear relationship between CSR and FP in the context of Indian companies. The study used a panel data of 43 listed companies over a period of ten years from 2008 to 2017. A correlation and panel regression were carried out to examine the possible link.

The findings demonstrate that a curvilinear relationship exists between CSR and FP, suggesting that two long competing viewpoints may be complementary.

The study mainly focuses on top companies, so the generalizations of results to other small companies are unwanted.

An immediate managerial implication of the findings suggests that to serve the interests of the shareholders, a long-run planning and considerable resources should be dedicated at this direction, given that CSR expenditure does not pay off immediately.

In the Indian context, very few studies have analyzed the linkages between CSR and FP. Using an improved and distinctive approach, the study empirically tests the relationship between CSR and FP from non-linear perspective.

This paper aims to look into Islamic CSR, a literature domain that is rarely researched. The article has three goals. First, it provides an overview of the varying conceptualizations and paradigms underpinning CSR. Second, it presents an analogy relating commonalities and deviations between Islam and some of the basic international CSR paradigms. Third, it proposes a novel model of Islamic CSR based on the Islamic legislation (shar'iah) and applies it to an MNC with explicit application of Islamic CSR.

A case study of an explicitly Islamic‐abiding corporation has been investigated to test for the applicability of the proposal model. Semi‐structured interviews have been employed with both the CSR and the HR Heads in Egypt. In addition, various corporate communications have been also utilized in this study.

The research reflects upon international paradigms of CSR versus the Islamic one, highlighting its origins and providing an analogy among both perspectives. Also, a new model is developed and further put into action by the case study employed. Further research is needed to assess further the generalizability of the proposed model, especially with companies operating in Muslim‐majority countries and, hence, with potential implicit application of Islamic CSR.

Generalization of the model cannot be generated at this stage of the model development. Further large‐scale empirical research is needed for further development of the proposed model.

This research would prove useful for corporations operating in Muslim‐majority countries as well as for managers of companies interested in understanding the Islamic perspective on important contemporary world issues like CSR.

This article put forth a comprehensive Islamic CSR model based on the shari'ah while presenting the commonalities and differences between basic international CSR paradigms and the Islamic perspective on CSR.

This paper aims to analyse the Sharīʿah premises of waqf (Islamic endowment), followed by dilating on the nature of argumentation among the classical jurists on its rules and principles. The paper critically analyses the edifice of the applied juristic analogy of different early jurists in deriving various waqf doctrines. The objective of analysing the jurisprudential framework of waqf in its classical mould is to conceptualise the methods, mechanism and nature of juristic analogies in deriving the waqf principles. This analysis is critical to understand the scope of jurisprudential flexibility in modern awqāf.

The paper is an outcome of a library-based research. It uses the classical jurisprudential treatises of waqf with an aim to analyse the Sharīʿah basis of the institution, the premises of its key principles and the applied juristic analogy to derive the same. The paper covers the classical waqf books and treatises from the four Sunni schools of jurisprudence and uses a textual analysis method.

The paper finds that in its initial phase, the conceptual framework of waqf was not unanimously agreed by all jurists, rather its Sharīʿah permissibility remained critically disputed among them for a while. Though, the opinion of those jurists who approved the Sharīʿah-validity of waqf was to prevail in the later stage, disagreement persisted with reference to its necessary features and defining criteria. It is found that in the classical waqf literature, two most disputed aspects of waqf jurisprudence constituted the requirements for completion of a waqf and its ownership status.

This study neither covers the historical contribution of waqf among the Muslim societies nor touches on the empirical aspects of modern waqf. Rather, the focus of the study is limited to analysing the classical jurisprudential discourse of waqf and distillation process of its rulings.

The objective of analysing the classical juristic discourse of waqf is to underline the premises of classical juristic analogy in determining the framework of fiqh al-awqāf (jurisprudence of waqf) in its classical permutations and to learn how to adopt a similar approach for deduction of new waqf rulings.

This paper adds original value to the body of waqf literature for analysing the classical waqf rulings distillation process along with examining the methods and mechanism of juristic analogy.

This paper aims to examine the current practice in Singapore regarding an inheritance issue: disposal of the residual net estate to the bayt al-māl, which is identified as the Islamic Religious Council of Singapore (Majlis Ugama Islam Singapura, MUIS). The issue arises when the deceased leaves farḍ (fixed-share) heir(s) and/or dhawū al-arḥām (outer family members) but there is no ʿaṣabah (agnatic residuary heir by blood). Farḍ legal heirs are those beneficiaries for whom the Qurʾān prescribes inheritance of a pre-determined share. Disposal of the residual net estate to the bayt al-māl results in a reduction in the share due to the farḍ legal heir or worse, a total loss to the dhawū al-arḥām legal heirs.

A qualitative approach based on library and case study research has been adopted to elaborate practices that fall under the purview of the Administration of Muslim Law Acts (AMLA), Chapter 3.

The current practice seems biased against, especially, women and spouses. It creates high dissatisfaction in the community, especially those affected by such practices. This paper elaborates on the practice of residual net estate distribution in Singapore and the contemporary practices of the four Sunni madh-habs – the Ḥanafī, Mālikī, Shāfiʿī and Ḥanbalī jurisprudential schools – in other countries.

In Singapore, Muslim law is defined and implemented by the civil court, not the Syariah Court or MUIS. The recommendation to change from the current classical practice by the Syariah Court and MUIS to the contemporary practice that is relevant to today’s context lies with the civil court and Government of Singapore. The choice for the Syariah Court and MUIS to adopt the contemporary practice as per Ḥanafī School by rule of the court or the government is beyond this research. Zayd ibn Thābit, Caliph Abū Bakr and a small number of companions held the view that the residue net estate asset must go to the bayt al-māl, the current classical practice. The contemporary practice adopted by Sayyidina ʿUthmān ibn ʿAffān, Jābir ibn Zayd and majority of the companions’ view, is not in favour of the residue net estate asset to go to the bayt al-māl; rather they view that it must be returned to the legal heirs.

Awareness in the community in the current controversial practice in Singapore when the residue net estate through the farāʾiḍ law was giving to bayt al-māl instead of returning to farḍ or dhawū al-arḥām in the absence of the ʿaṣabah legal heir as stated in the Inheritance Certificate issued by Syariah Court.

To understand the contemporary Muslim law and the practical and just application in today’s Singapore context as supported by the AMLA, Chapter 3.

This is the first study that challenges the current practice by the Syariah Court and MUIS in Singapore, thereby endeavouring to restore justice to the community.

This paper aims to examine practical wisdom from the Islamic religion elaborating on how it pertains to the sustainability mind-set. The purpose is to assess whether the Islamic and sustainability mind-sets coincide and if so, how they do.

The first two chapters of the Holy Qur’an were divided into parts based on the divisions in the exegesis by Abu Bakr Al-Jaza’eri. Next, a qualitative content analysis of the main sustainability themes in these chapters was conducted. The first stage of the content analysis involved the collection of Qur’anic verses related to the sustainability concepts. Following that, inductive interpretive analysis was conducted in the second stage of the content analysis, where key sustainability lessons within the agreed upon Qur’anic verses were extracted.

The empirical study reported in this paper reveals 10 lessons from the examined Qur’anic text that pertain to the sustainability mind-set. Each of these lessons appears to foretell the wisdom behind the sustainability mind-set.

This study contributes to the literature on sustainability and Islam in two ways. First, the analysis results in key lessons relating to sustainability, the majority of which were not covered in existing literature. Second, the research takes a holistic approach to finding commonalities between the sustainability mind-set and the Islamic mind-set, instead of focusing on a specific aspect of sustainability such as the environment.

This paper aims to attempt to present a number of higher purposes of Islamic law that include within their scope the preservation and protection of the natural environment. Such preservation is in the best interest of mankind.

The researchers have extrapolated evidence from the Qur’an and authentic traditions of the Prophet (PBUH) that afford a sense of certainty that Islamic laws contain operative or effective causes (illa) seeking the welfare of human beings and society.

The Qur’an and Sunnah have placed great importance on the preservation and protection of the environment. They have extolled the merits of treating the environment with care and compassion. Evidence of this can be found in authentic hadiths beginning with the Book of Purity and is found in many of the teachings concerning worship rituals and civic activities.

The researchers have attempted to present a number of higher purposes of Islamic law that include within their scope the preservation and protection of the natural environment. Such preservation is in the best interest of mankind. For this, the researchers have extrapolated evidence from the Qur’an and authentic traditions of the Prophet (PBUH) that afford a sense of certainty that Islamic laws contain operative or effective causes (illa) seeking the welfare of human beings and society.