Zakat , Alms-Tax,  of Salaries, Wages and Earnings of Free Professions / Ballah Al-Hassan Omar Mussad
Zakat is of high importance in Islam, as it occupies the third pillar of Islam after the shahadah and the Salah. There have been intensive studies pertaining to zakat by early and contemporary scholars, due to the fact that it is given a great importance by the Lawgiver and because it has a close relationship with the financial life of people. This study is mainly concerned with zakat of new financial earnings such as salaries, wages and earnings of private sectors. These items of income have a great value on man's daily life. This study revealed the juristic views concerning zakat of the above mentioned items, In addition, it highlights the evidence, the discussion and the preponderance. The research concluded the predominance of the opinion which states that zakat of the above mentioned items is obligatory. The study also gave an explanation about the methods, the rates and examples of how to apply it.