Al-Masri, Rafic Yunus - 2018
English Abstract: Normally researchers have treated debts, debit (owned) and credit (owed), differently. The author, in … deferred – are added to the zakah base, then the total credit loans-due and deferred – must be excluded from the zakah base …, and so on. The author is against differentiation between debit and credit loans as to include the former in the zakah base …