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. 27 (2/4)

Payment of Zakāh to the Islamic Solidarity Fund

The Council of the International Islamic Fiqh Academy of the Organization of the Islamic Conference, holding its 4th session in Jeddah, Kingdom of Saudi Arabia, on 18–23 Jumādā al-Akhira 1408h (6–11 February 1988),

Having reviewed the explanatory note on the Islamic Solidarity Fund (ISF) and its permanent Waqf status, submitted to the third session of the Academy,

Having examined the research papers submitted to the Academy concerning the Payment of Zakāh to the Islamic Solidarity Fund,

Resolves

First: It is not permissible to remit Zakāh to the Waqf Fund of the Islamic Solidarity Fund because this would lead to depriving the Zakāh funds of their legitimate beneficiaries defined in the Quran.

Second: The ISF can act as an agent for individuals and institutions in chan- neling Zakāh to its legitimate beneficiaries under the following conditions:

1. Shariah conditions for such agency should apply to both principal and
2. The ISF should amend its statutes and objectives so as to be qualified to undertake operations of this nature.
3. The ISF should create a special account to handle funds received as Zakāh, so that they may not be mixed with other contributions received for purposes other than Zakāh.
4. Zakāh funds should not be utilized to cover administrative expenses such as wages, salaries, or other expenditures that are not among legitimate Zakāh
5. The Zakāh payer has the right to choose the beneficiary among the eight known beneficiaries of Zakāh and the ISF – in such case – must conform to his wish.
6. The ISF shall commit itself to disburse such Zakāh funds to the

beneficiaries as quickly as possible, within a maximum period of one year, so that beneficiaries may benefit from them in due course.

Recommendation

Eager to enable the Islamic Solidarity Fund (ISF) to fulfill its charitable ambi- tions (as stipulated in its statutes) and for which it was established,

Committed to the resolution of the 2nd Islamic Summit Conference, which created the ISF and established the mechanism of its financing through contri- butions from the Member States,

Considering the sporadic remittances of voluntary contributions by some States,

The Academy urges Muslim countries, governments, institutions and wealthy individuals to perform their duty and strengthen the resources of the ISF so that it can fulfill its noble objectives in the service of the Ummah.

Indeed, Allāh is All-Knowing.