In the Name of Allāh,

the Entirely Merciful, the Especially Merciful

Praise is due to Allāh, Lord of the worlds, may the blessings and peace be upon our master Muḥammad, the last of prophets, on his family, and all his companions.

Resolution No. 15 (3/3)

Investment of Zakāh Funds in Profit-Generating Projects without Attributing Individual Ownership to Recipients

The Council of the International Islamic Fiqh Academy of the Organization of the Islamic Conference, holding its 3rd session in Amman, Hashemite Kingdom of Jordan, on 8–13 Ṣafar 1407h (11–16 October 1986),

Having examined the research papers submitted concerning the Investment of Zakāh Funds in Profit-Generating Projects without Attributing Individual Ownership to Recipients,

Having listened to the discussions of the Academy’s members and experts on the subject,

Resolves

It is permissible, in principle, to use Zakāh funds in investment projects that are eventually owned by those who are deserving of Zakāh, or which are under the control and administration of the entity that is responsible and has the ju- risdiction over collecting and distributing Zakāh, provided that it is done after fulfilling the basic and immediate needs of the recipients and providing proper guarantees to avoid loss.

Indeed, Allāh is All-Knowing.