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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
Wed Aug 03 2016
Journal Name
Technology Reports Of Kansai University
Some statistical results for solution type of the Inequalities system
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Publication Date
Wed Sep 29 2021
Journal Name
Biomass Conversion And Biorefinery
Encapsulated deep eutectic solvent for esterification of free fatty acid
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A novel encapsulated deep eutectic solvent (DES) was introduced for biodiesel production via a two-step process. The DES was encapsulated in medical capsules and were used to reduce the free fatty acid (FFA) content of acidic crude palm oil (ACPO) to the minimum acceptable level (< 1%). The DES was synthesized from methyltriphenylphosphonium bromide (MTPB) and p-toluenesulfonic acid (PTSA). The effects pertaining to different operating conditions such as capsule dosage, reaction time, molar ratio, and reaction temperature were optimized. The FFA content of ACPO was reduced from existing 9.61% to less than 1% under optimum operating conditions. This indicated that encapsulated MTPB-DES performed high catalytic activity in FFA esterificatio

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The content of intermediate stage biology books for multiple intelligences
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The aim of current study is to analyze the content of intermediate stage biology books based on multiple intelligences. To do this, the researcher used the descriptive analytical approach. To analyze the three books of the intermediate stage, the author adopted content analysis tool and area unit. They were exposed to group of experts in methods of teaching biology, and measurement and evaluation. The findings of the study have shown a significant difference between what was expected and the observation of the multiple intelligences for the three biology books excluded the (social, musical, and kinetic intelligence), and there is no significant difference between the analysis' result of the biology books and the expectations of b

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Estimation and Forecasting of Evaporation Losses for Lake Mosul Dam
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Evaporation from water bodies is important and considered a major problem in dry and semi-dry regions, in this research the evaporation has been analyzed from two approaches: engineeringly and statistically. The engineering approach deals with the calculation of evaporation rates of Mosul Dam Lake. Three methods were used: pan evaporation class A, the combined and the mass-transfer. It was found that the values ​​obtained by pan evaporation class A method was the highest among the other, while the mass transfer method achieved the lowest results. The evaporation rates during the year ranged according to the first method (0.9–5.5) mm/day, second (0.7–11.5) mm/day and the last method (1.0039×106) m3/year, whi

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Production of Zinc oxide for medical application from Zinc scraps
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In this work ,medical zinc oxide was produced from zinc scraps instead of traditional method which used for medical applications such as skin diseases, Iraq is importing around 50 ton/year for samarra plant the producted powder has apartical size less than 5 micron and the purity was more than 99.98%,also apilot plant of yield capacitiy 15 kg/8hours wsa designed and manufactured .

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Publication Date
Sat Nov 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Theoretical Investigation of Impact Dynamic Plasticity for CK45
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Abstract

This paper represents a study of the effect of the soil type, the drilling parameters and the drilling tool properties on the dynamic vibrational behavior of the drilling rig and its assessment in the drilling system. So first, an experimental drilling rig was designed and constructed to embrace the numerical work.

The experimental work included implementation of the drill-string in different types of soil with different properties according to the difference in the grains size, at different rotational speeds (RPM), and different weights on bit (WOB) (Thrust force), in a way that allows establishing the charts that correlate the vibration acceleration, the rate of penetration (ROP), and the power

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
The Convergence of Iterative Methods for Quasi δ-Contraction Mappings
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Abstract<p>In this article, we will present a quasi-contraction mapping approach for D iteration, and we will prove that this iteration with modified SP iteration has the same convergence rate. At the other hand, we prove that the D iteration approach for quasi-contraction maps is faster than certain current leading iteration methods such as, Mann and Ishikawa. We are giving a numerical example, too.</p>
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Publication Date
Tue Aug 01 2017
Journal Name
Iosr Journal Of Dental And Medical Sciences (iosr-jdms)
Utilizing Home Pregnancy Test Kits for Diagnosis of Leaking Liquor
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Before the start of delivery, any membranes rupture could be named as a premature rupture of membranes (PROM), which may need special obstetrical interactions to minimize perinatal complications, it is important topromptly diagnose PROM, the method used should be accurate, cheap, simple, and widely available. This was exactly the idea behind this study to use an ordinary pregnancy test kit aiming to confirm presence of PROM.Over a 6 months’ period, 60 pregnant women with a history of leaking liquor and a positive speculum examination for amniotic fluid pooling were collected prospectively and compared with other 60 women (control group) with uneventful pregnancy. Majority of patients with positive leaking liquor signs and symptoms had a p

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Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Formulation of Multi-Purpose Grease for Use under Severe Conditions
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Publication Date
Tue Sep 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Arduino-Based Controller for Sequence Development of Automated Manufacturing System
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It has become necessary to change from a traditional system to an automated system in production processes, because it has high advantages. The most important of them is improving and increasing production. But there is still a need to improve and develop the work of these systems. The objective of this work is to study time reduction by combining multiple sequences of operations into one process. To carry out this work, the pneumatic system is designed to decrease\ increase the time of the sequence that performs a pick and place process through optimizing the sequences based on the obstacle dimensions. Three axes are represented using pneumatic cylinders that move according to the sequence used. The system is implemented and

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