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Legal adjustment of zakat on property prepared for sale
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Praise be to God, who said: {And establish prayer and pay zakat and lend to God a good loan, and whatever good you put forward for yourselves you will find with God. It is better and greater in reward. Ask forgiveness of God. Indeed, God is Forgiving, Most Merciful. May blessings and peace be upon Muhammad, the servant of God, and His Messenger, may God bless him and grant him peace, who said: “Islam is built on five Testifying that there is no god but God and that Muhammad is the Messenger of God, establishing prayer, paying zakat, Hajj, and fasting Ramadan” ().
Now that follows: Islamic law aims to make man happy in this world and the afterlife, starting with faith in God Almighty until the end of the legal obligations. This is attested to by the words of God Almighty: {Whoever does righteousness, whether male or female, and is a believer - We will surely give him a good life and We will reward him. Their reward is for the best of what they used to do} and the Almighty says : {And it will be said to those who fear, “What has your Lord sent down?” They say, “Good.” For those who do good in this world is good, and the abode of the Hereafter is better. And most excellent is the abode of the righteous.) {Jinn They will enter Eden. Underneath rivers flow. They have therein whatever they wish. Thus Allah rewards the righteous.}
There is no doubt that societies governed by God’s law have less crime, more virtue, security and love prevail, and social solidarity and a coming together of hearts based on God’s law, as was clear in the best centuries. Zakat is the third of the five pillars of Islam, and it has benefits for the rich. And the poor. Its benefit to the rich is that it brings blessing, growth, and purification to their wealth. It also brings good deeds to them for responding to the command of God Almighty. It also brings them happiness in both worlds if it is given sincerely, and indicates generosity and piety. Its benefit is for those who deserve it, as it relieves the severity of need from the pain of hunger, cold, illness, and envy, and encourages the call to God, such as jihad, strengthens the faith of the weak in faith, and alleviates distress for those in debt, and it is one of the means of preserving religion, life, money, and honor. The subject of this research is one of the types on which zakat is required, which is real estate prepared for sale and it is a commercial offering, and this is one of the most important types on which zakat is required. Because trade is one of the greatest sources of income for nations and individuals in all times, and its importance increases as societies become more civilized and financial dealings diversify. In this era, there has been a lot of dealing in commercial real estate projects prepared for sale, or for sale and lease. Questions have increased, and referendums have varied about the ruling on zakat on real estate prepared for sale. For sale. For this reason, we decided to research this topic in order to benefit and benefit our Muslim brothers. We ask God to help us in this, and to benefit from it. Indeed, He is capable of all things.

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
On Primary Multipliction Modules
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Let R be a commutative ring with identity and M be a unitary R- module. We shall say that M is a primary multiplication module if every primary submodule of M is a multiplication submodule of M. Some of the properties of this concept will be investigated. The main results of this paper are, for modules M and N, we have M N and HomR (M, N) are primary multiplications R-modules under certain assumptions.

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
On S*-Supplemented Modules
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The main goal of this paper is to introduce and study a new concept named d*-supplemented which can be considered as a generalization of W- supplemented modules and d-hollow module. Also, we introduce a d*-supplement submodule. Many relationships of d*-supplemented modules are studied. Especially, we give characterizations of d*-supplemented modules and relationship between this kind of modules and other kind modules for example every d-hollow (d-local) module is d*-supplemented and by an example we show that the converse is not true.

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
On J–Lifting Modules
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Abstract<p>Let R be a ring with identity and M is a unitary left R–module. M is called J–lifting module if for every submodule N of M, there exists a submodule K of N such that <inline-formula> <tex-math><?CDATA ${\rm{M}} = {\rm{K}} \oplus \mathop {\rm{K}}\limits^\prime,\>\mathop {\rm{K}}\limits^\prime \subseteq {\rm{M}}$?></tex-math> <math xmlns:mml="http://www.w3.org/1998/Math/MathML" display="block" overflow="scroll"> <mrow> <mi mathvariant="normal">M</mi> <mo>=</mo> <mi mathvariant="normal">K</mi></mrow></math></inline-formula></p> ... Show More
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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
ON M- Hollow modules
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Let R be associative ring with identity and M is a non- zero unitary left module over R. M is called M- hollow if every maximal submodule of M is small submodule of M. In this paper we study the properties of this kind of modules.

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
On Annihilator-Extending Modules
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    Throughout this work we introduce the notion of Annihilator-closed submodules, and we give some basic properties of this concept. We also introduce a generalization for the Extending modules, namely Annihilator-extending modules. Some fundamental properties are presented as well as  we discuss the relation between this concept and some other related concepts.

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Publication Date
Mon Apr 04 2016
Journal Name
Journal Of Advances In Mathematics
ON CJ-TOPLOGICAL SPACES
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Publication Date
Fri Jan 01 1999
Journal Name
University Of Baghdad
On the Equiconvergence Theorem
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
On Semi-?-Connected Subspace
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In this paper, the concept of semi-?-open set will be used to define a new kind of strongly connectedness on a topological subspace namely "semi-?-connectedness". Moreover, we prove that semi-?-connectedness property is a topological property and give an example to show that semi-?-connectedness property is not a hereditary property. Also, we prove thate semi-?-irresolute image of a semi-?-connected space is a semi-?-connected space.

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
On New Algebraic Systems
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The purpose of this paper is to give some results theorems , propositions and corollaries concerning new algebraic systems flower , garden and farm with accustomed algebraic systems groupoid , group and ring.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
ON G-OPEN SET
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A new class of generalized open sets in a topological space, called G-open sets, is introduced and studied. This class contains all semi-open, preopen, b-open and semi-preopen sets. It is proved that the topology generated by G-open sets contains the topology generated by preopen,b-open and semi-preopen sets respectively.

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