Extending and Generalizing Zakat Beyond the Traditional Nine Categories in the Perspective of Imamiyyah Jurisprudence

Abstract

Zakat, as one of the principal pillars of Islamic finance, holds a vital role in the economic and social structures of Muslim societies. Imamiyyah jurisprudence considers zakat obligatory based on the Qur’an, Sunnah, consensus, and reason. However, there is disagreement among scholars about the range of assets subject to zakat. The dominant view confines zakat to nine traditional categories, known as tasa‘a. Yet, modern juristic perspectives, citing the purposes of Shari'ah, valid narrations, and the practice of the Imams, propose the possibility of expanding zakat to new asset types. This article employs an analytical-interpretive approach to examine the theoretical foundations of zakat restriction, critique its reasoning, explore the precedent set by Imam Ali (a), and investigate the role of Islamic governance and guardianship (wilayah) in extending zakat applicability. Contemporary assets such as cash, modern agricultural products, securities, cryptocurrencies, and intangible digital properties are also examined. The paper concludes with an assessment of the social and economic impacts of expanding zakat, including poverty alleviation, increased public participation, and strengthening financial capacity in Islamic governance. The findings support a dynamic ijtihad approach for redefining zakat as a functional instrument in the modern Islamic financial system.