The problem of the study is focused on the definition of adequacy and the jurisprudential treatment of the issue of wealth limit which prevents the introduction of Zakat, in addition to the statement of the limit officer and the extrapolation of the elements presented by the previous jurists. Also the study docused  on a reading of the new elements that can be entered to this extent.This study has followed the method of comparative jurisprudence study in addition to the analytical descriptive method of the texts of jurists. The study has reached a number of results; the most important of which is that the sufficiency is: the needs of the original man, which leads to the loss of the human being such as the expense and the housing, or recognition as religion, and also concluded that the adequacy varies according to time and place and people. For a Muslim, this varies depending on the time and place. The elements of sufficiency are: dress, food, drink, housing, furniture, and the house, and this is bound to be suitable for him, the horse, the books, the tools of industry, the craft, and the marriage. The study has found out that there are some new elements that could fall within the purview of  limit of sufficiency  namely: treatment and treatment, education in schools and universities, car, communication means, computers, mobile computers, home appliances.

Keywords: Zakat, limit, sufficiency, time, place.

تتركز إشكالية الدراسة في بيان ضابط حد الكفاية في استحقاق الزكاة وعناصره ومدى اختلافها تبعاً للزمان والمكان. وقد هدفت إلى تحقيق جملة من الأهداف؛ هي: تحليل ماهية حد الكفاية، والمعالجة الفقهية لمسألة حد الغنى الذي يمنع من الأخذ من الزكاة، إضافة إلى بيان ضابط حد الكفاية، واستقراء العناصر التي طرحها الفقهاء السابقون له، وكذلك قراءة للعناصر المستجدة التي يمكن دخولها في هذا الحد. وقد اتبعت هذه الدراسة منهج الدراسة الفقهية المقارنة إضافة إلى المنهج الوصفي التحليلي لنصوص الفقهاء. وقد توصلت الدراسة إلى جملة نتائج؛ من أبرزها: أن الكفاية هي: حاجات الإنسان الأصلية، وهي ما يدفع الهلاك عن الإنسان تحقيقاً كالنفقة والمسكن، أو تقديراً كالدين، وتوصلت كذلك إلى أن الكفاية تختلف حسب الزمان والمكان والأشخاص، وضابط حد الكفاية هو توفير حياة كريمة للمسلم، وهذا الأمر يختلف تبعاً للزمان والمكان. أما عناصر حد الكفاية؛ فهي: اللباس، والطعام والشراب، والسكن وأثاث البيت والخادم، وقيد ذلك بأن يكونا لائقَين به، والفرس، والكتب، وأداوت الصناعة والحرفة، والنكاح، أما بخصوص العناصر المستجدة ومدى دخولها في حد الكفاية، فقد عرضت الدراسة بعض العناصر التي يمكن دخولها في حد الكفاية؛ هي: العلاج والتطبيب، والتعليم في المدارس والجامعات، والسيارة، ووسائل الاتصال، وأجهزة الحاسب الآلي والحاسوب المتنقل، والأجهزة المنزلية.

الكلمات المفتاحية: الزكاة، الحد، الكفاية، الزمان، المكان.

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