Praise be to Allah, the Exalted, prayers and greetings may always terlimpahkan to the Prophet Muhammad sallallaahu 'alaihi wasallam, family and friends.Enjoyment of property and all the world was created for the benefit of mankind, so that they are thankful to Allah Ta'ala and diligently serve him. Hence when the Prophet Ibrahim 'alaihissalam, leaving his son, Prophet Ismail' alaihissalam around building the Kaaba, he prayed:Our Lord,I actually have put some of my offspringin the valley who have not plants near your house is respected.Our Lord,(Such) that they establish the prayer,the hearts of some people tend to make themand give them good luck of fruits, hopefully they will be grateful.(Surat Ibrâhîm/14: 37) This is the wisdom of the revelation of good luck to mankind, so that when they are not grateful, then the entire property will be turned into a catastrophe and torment him.... And those who keep the gold and silverand not in the way of Allah menafkahkannya,Tell them the(That they will get) a painful punishment.On the day in gold and silver is heated in Hell,and forehead, stomach and back were burnt with him,(And said) to them:"This is that you store your things for yourself,so taste now (due to) what you save it ".(Surat at-Tawbah / 9:34-35) Rahimahullah Ibn Kathir said:"It states that every person who loves something, and more than obedience to Allah mendahulukannya, surely he would be tortured with it. And because the people who called in this paragraph would prefer to hoard their wealth rather than obey the pleasure of Allah, then they will be tortured by his wealth. As with Abu Lahab, assisted by his wife, he is incessantly hostile to the Prophet sallallaahu 'alaihi wasallam, then later on the Day of Judgment, she would turn around and torture herself go. Abu Lahab's wife in the neck will terikatkan of coir rope, with whom he gathered the wood burning in hell, then he told Abu Lahab menimpakannya. In this way, the torture of Abu Lahab was painful, because it is done by people in the world during his lifetime he loved most. So is the hoarder of wealth. Property which he loved very much, later on the Day of Resurrection to be the most pathetic. In Hell, their wealth will be heated and then used to burn the forehead, abdomen, and back them ". Ibn Hajar al-Asqalani rahimahullah said:"And the wisdom of the return of all the property he once had, but the right of Allah (zakat), which shall be issued only in part, is because zakat must be paid together with all the property and can not be distinguished. And because the property is not excluded that zakat is not sacred treasure ". In short, zakat is a requirement of Allah Almighty to the people who receive the gift of property that the property be lawful for him.GOLD AND SILVER zakatGold and silver are the main wealth of mankind. With it, other property assessed. Therefore, on this occasion I will discuss both nishab and convey the property to him, the paper money.Of Friends 'Ali radhiyallâhu'anhu, he narrated from the Prophet sallallaahu' alaihi wasallam,He said:"When you have two hundred dirhams and one year has elapsed (since you have one), then you are to her charity for five dirhams. And you are not obliged to pay zakat at all - that is, until golden alms you have twenty dinars. If you already have twenty dinars and one year has elapsed (since you have one), then you are subject to zakat to him half a dinar. And any excess of (nishab), then zakat is adapted to count ".(Reported by Abu Dawud, al-Bayhaqi, and classed as saheeh by Shaykh al-Albani)Companions of Abu Sa'id al-Khudri radhiyallâhu'anhu, he said:Prophet sallallaahu 'alaihi wasallam said:"There is no obligation of zakat on silver coins of less than five Uqiyah".(Agreed alaih)In a hadith narrated by Abu Bakr radhiyallâhu'anhu stated:And in silver, are required for half dozen zakat (2.5%).(Reported by al-Bukhari)Hadiths above are some arguments about the determination of gold and silver zakat, and from it, we can conclude several things:A.Nishab is a minimum of Zakat. If someone has had a wealth of it, then he is obliged to issue a charity. Thus, the restriction is only needed by people nishab the wealth a bit, to see if he had been obliged to pay zakat or not. As for those who have the gold and silver in large quantities, it is no longer necessary to know the limits nishab, because it can be ascertained that he had been obliged to pay zakat. Therefore, the hadith above radhiyallâhu'anhu history of Ali, the Prophet sallallaahu 'alaihi wasallam said: "And every excess of (nishab), then zakat is adapted to count".2.Nishab gold, is 20 (twenty) dinars, or weighing 91 3/7 grams of gold. 3.Nishab silver, which is about 5 (five) 'uqiyah, or weighing 595 grams. 4.Levels of zakat to be removed from the gold and silver when it has reached nishab is or 2.5%.5.Keep in mind, that are used as constraints nishab gold and silver, gold and silver is pure (24 karat). Thus, if a person has that is not pure gold, for example, 18 karat gold, it must be adapted to nishab nishabnya pure gold (24 karat), namely by comparing the sale price, or by asking a store of gold, or gold expert, about the levels gold he had. If levels of gold which he had already reached nishab, then he is obliged to pay zakat, and if not, then he is not obliged to pay zakat.People who want to pay the zakat of gold or silver that he had, allowed to choose one of two ways.The first way, to buy gold or silver for alms he had to pay, then give it directly to their owners.The second way, he paid with paper money price prevailing in the country a number of zakat (gold or silver) that must he paid at the time.For example, if someone has a gold weighing 100 grams and has passed a haul, then he may issue a zakat in gold jewelery weighing 2.5 grams. As he also justified to spend money for the 2.5 grams of gold. When the market price of gold in USD. 200,000, then, he is obliged to pay an amount of Rp. 500.000, - to those entitled to receive zakat.Shaykh Muhammad ibn Saalih al-'Uthaymeen, may Allaah have mercy said:"I think, that it's okay for someone to pay zakat of gold and silver in the form of money for zakat. He does not need to extract the gold.That is, more beneficial to the recipient charity. Typically, the indigent, if you give a choice between receiving a gold necklace in the form or take it in the form of money, they prefer cash, because it is more useful to him. "First Important Note.Keep in mind, that the price of gold and silver on the market at any time subject to change, so that it can be when bought, each 1 gram for Rp 100,000, - and when it passed a year, gold prices have been changed to USD. 200.000, - or, conversely, at the time of purchase, 1 gram gold price of Rp. 200.000, - whereas when due to pay zakat, the price dropped to Rp. 100.000, -At these events, which serve as guidelines in the payment of zakat is the price at the time of paying zakat, not the price at the time of purchase. PAPER MONEY zakatIn ancient times, humans use a variety of ways to trade and exchange goods, in order to meet their needs. At first, most use barter, namely the exchange of goods. However, when people realize that this is practical - especially if it requires large amounts of human effort to find other alternatives. Until finally, humans get that gold and silver as a precious item that can be used as a means of transactions between human beings, and as a tool to measure the value of an item. Along the way, humans again feel the constraints with gold and silver, thus re-think to look for other items that can replace the role of gold and silver. Until paper money eventually was found. From here, the bills began to be used as a means of measuring the value of goods and transactions, replacing the dinar and dirham.Based on this, then the scholars stated that the bill imposed by a country has a role and the law, as well as owned the dinar and dirham. As such, it shall apply the laws of usury and charity. If so, then when someone has a bill that reached the price of gold or silver nishab, he shall issue a zakat, which is 2.5% of the total money he had. And for more details, then I will try to explains this by the following example.For example, one gram of 24 carat gold on the market sold for Rp.200.000, - and 1 gram of pure silver are sold for Rp. 25.000, - Thus, the zakat of gold is 91 3/7 x Rp. 200 000 = Rp. 18,285,715, - while nishab silver is 595 x Rp 25,000 = Rp. 14.875 million, -.When Mr. Ahmad (for example), on 1 Jumadits-Thani 1428 H has a turnover of Rp. 50,000,000, - and the money he had tubes and for one year (current year 1429H) money has never been reduced from the minimum nishab above, then the current pack has been obliged to pay zakat Ahmad malnya. Total charity mall that he had to pay is:USD. 50 million x 2.5% = Rp 1.250.000, -(Or Rp. 50 million divided by 40)In the case of Mr. Ahmad on top, gold or silver nishab limitation, in no way be considered, because the money he was clearly exceeding nishab both. However, if the money Mr. Ahmad amounted to Rp.16.000.000, - so at this moment we consider the limit nishab gold and silver. In the second case, the money Mr. Ahmad has reached nishab silver, namely Rp. 14.875 million, - but not mancapai nishab gold is Rp 18,285,715.In such cases, the scholars said that Mr. Ahmad shall use nishab silver, and gold may not use nishab. Thus, Mr. Ahmad is obliged to pay zakat mal amount of:USD. 16 million x 2.5% = Rp. 400.000, -(Or Rp. 16.000.000, - divided by 40)Standing Committee for Fatwa Kingdom of Saudi Arabia under the leadership of Shaykh 'Abdul-' Aziz bin Baz, may Allaah have mercy on his decision no. 1881 states:"When paper money a person has reached the limit nishab one of them (gold or silver), and has not reached the limit nishab the other, then the calculation shall be based on the nishab zakat has achieved it". Important Note Two.From brief exposure above zakat money, it can be concluded that nishab and various provisions of the Zakat money is to follow nishab and conditions either of gold or silver. Therefore, the scholars said that nishab gold or silver nishab can be improved with money or otherwise. Based on the above exposure, if one has a gold weighing 50 gram for Rp. 10,000,000, (assuming the price of 1 gram of gold is Rp. 200,000, -) and he also had cash amounting to Rp. 13 million, then he is obliged to pay zakat 2.5%. In this case, although each of gold and cash that he had not yet reached nishab, but when both are combined, the amount (U.S. $ 23 million, -) reached nishab.Thus the person is obliged to pay zakat amounting to Rp. 575.000, - based on the calculation as follows:(IDR 10,000,000, - + Rp. 13 million, -) x 2.5% = Rp. 575.000, -(Or Rp. 23 million, - divided by 40) ZAKAT PROFESSIONAt this day and age, some people hold a new charity called zakat profession, that is, when a civil servant or a company that has a huge salary, then he is required to spend 2.5% of salary or income. People who call this type of zakat reasoned, if a farmer who struggled to spend charity farm, then an employee whose job it is lighter and the result is greater than crop farmers, certainly more feasible to duty subject to zakat. Based on this qiyas, proponents of zakat profession requires an employee to spend 2.5% of their salaries as professional charity.If this opinion be reviewed carefully, then we will get a lot of irregularities and fraud. Here is a glimpse of the inconsistencies and irregularities:AZakat agricultural output is (a tenth) yields when irrigation without the need for cost, and (one-twenty) when irrigation costs. As for zakat profession, then zakat is 2.5% so this is kind Qiyas Qiyas very odd (odd) and perverted.2.Salary is manifested in the form of money, the salary is more appropriate when judged by the law of zakat of gold and silver, because both as a means of buying and selling goods and standard of value.3.Salary is not a new thing in human life in general and Muslims in particular. Both have existed since time immemorial. Here's some evidence that shows it:Friends of 'Umar ibn al-Khattab radhiyallâhu'anhu never run a task from the Prophet sallallaahu' alaihi wasallam. Then he was rewarded by the Prophet sallallaahu 'alaihi wasallam. At first, the Friends 'Umar refused radhiyallâhu'anhu wage, but the Prophet sallallaahu' alaihi wasallam said to him:"If you were given something without you asking for, then eat (take) and sedekahkanlah".(Reported by Muslim)After Abu Bakr Companions radhiyallâhu'anhu been inducted into the office of the caliphate, he went to the market to trade as his previous habits. On the way he met 'Umar bin al-Khattab radhiyallâhu'anhu, then' Umar asked him:"Interlocking where are you?"Abu Bakr replied:"The market".'Umar again asked:"Although you have the task of menyibukanmu?"Abu Bakr replied:"Good Heavens, this task will occupy myself from support his family?"Umar replied:"We'll give you secukupmu".(Reported by Ibn Sa'd, and al-Bayhaqi)Imam al-Bukhari also narrated Abu Bakr Companions radhiyallâhu'anhu recognition of thisIndeed, my people have knownthat my work can provide for my family.As for now I'm busy with the affairs of the Muslims,so now the family of Abu Bakrwill eat some of this treasure (treasure Baitul-Mal),while he will responsible for managing their affairs.(Bukhari)Narrations are all proven, that the salaries in the lives of Muslims is not new, however, for 14 centuries there has never been any scholars who memfatwakan the profession or pay zakat. This proves that there is no zakat profession. There is only zakat mal, which must meet two requirements, namely to achieve nishab property and has passed one haul (1 year).Therefore, the Ahl-ul-ulema ijtihad that existed at the time we deny this opinion. One of them is Shaykh Bin Baz rahimahullah, he said:"Zakat salary in cash, should be specified, if the salary he had received, and passed one year and has reached a nishab, then it must dizakati. As if his salary is less than one nishab, or have not passed one year, he spent even before, it is not mandatory dizakati ". Similar fatwas have been circulated by the Fatwa Committee of Permanent Members of the Kingdom of Saudi Arabia, and the following fatwa:"As is well known along, that among the treasures that must dizakati is gold and silver (currency). And in between the obligatory zakat requirement on gold and silver (money) is the passage of one year from the ownership of the money. Given this, the charity is required to pay an employee who successfully ditabungkan and has reached a nishab, good salary itself has reached a nishab or combined with other money and have passed one year. Not justified to equate salary with the earth, because the requirements of haul (one year elapsed since the possession of money) has been established in the proposition, so there should be no Qiyas. Under it all, the Zakat is obligatory on the employees' salary savings of up to one year has elapsed (haul) ". In closing this brief article, I invite readers to constantly reflect on the promise of Prophet sallallaahu 'alaihi wasallam follows:Sadaqah is not it will reduce the property.(Narrated by Muslim)I hope the above brief exposure can help the reader understand the methods of calculating zakat maal is right according to Islamic law.Allaah Almighty knows best-Shawâb bish.Tafsir Ibn Kathir (2/351-352). This Creator is also mentioned by Ibn Hajar al-Asqalani in his book, Fathul-Bari (3/305).See Fathul-Bari, 3/305.Nishab determination of gold by 91 3/7 gram, based on the decision of the Standing Committee Fatwa no Kingdom of Saudi Arabia.5522. As for Shaykh Muhammad ibn Saalih al-'Uthaymeen said that zakat is 85 grams of gold, as he stressed in his book, Majmu' Fatawa wa Rasâ'il, 18/130 and 133).Nishab determination of silver with 595 grams, based on the explanation of Shaykh Muhammad ibn Saalih al-'Uthaymeen in his various books, among them Majmu' Fatawa wa Rasâ'il, 18/141.See Subulus-Salam, ash-San'ani, 2/129.See Majmu 'Fatawa wa Rasâ'il 18/155. Likewise difatwakan by the Permanent Commission on the Kingdom of Saudi Arabia Fatwa fatwa no. 9564.Majmu 'Fatawa wa Rasâ'il, 18/96.As the Commission affirmed the decision of the conference of Islamic jurisprudence under Rabithah 'Alam al-Islami, no. 6, at the 5th meeting, on 8 s / d 16 Rabi 'al-End, Year 1402 H. And also the decision of the Standing Committee Fatwa no Kingdom of Saudi Arabia. 1881, 1728, and difatwakan by Shaykh Muhammad ibn Saalih al-'Uthaymeen in Majmu' Fatawa wa Rasa `il, 18/173.See Majmu 'Fatawa, Permanent Commission of the Kingdom of Saudi Arabia Fatwa (9/254 fatwa no. 1881) and Majmu' al-Fatawa wa Maqalât Mutanawwi'ah by Shaykh 'Abdul-' Aziz bin Baz (14/125).See Maqalaat a-Mutanawwi'ah, Shaykh 'Abdul-' Aziz bin Baz, 14/125.Maqalât al-Mutanawwi'ah, Shaykh 'Abdul-' Aziz bin Baz, 14/134. A similar opinion is also confirmed by Shaykh Muhammad ibn Saalih al-'Uthaymeen in Majmu' Fatawa wa al-Rasa `il, 18/178.Majmu 'Fatawa, Permanent Fatwa Committee Kingdom of Saudi Arabia, 9/281 fatwa no. 1360.